This consultation process has now been completed. Submissions available
Date
19 January 2015
- 13 February 2015
Consultation Type
Exposure Draft
Key Documents
The exposure draft legislation amends the income tax law to provide look‑through treatment for instalment warrants and instalment receipts. Accompanying this draft is an explanatory memorandum explaining the operation of the proposed law.
As part of the announced but unenacted measures process, the Government announced on 14 December 2013 that it would proceed with this measure.
