Key Documents
Consultation Summary - PDF 90.46 KB
Consultation Summary - RTF 534.45 KB
Explanatory Memorandum - PDF 219.26 KB
Explanatory Memorandum - RTF 250.44 KB
Exposure Draft - PDF 151.54 KB
Exposure Draft - RTF 5.82 MB
The attached exposure draft and draft explanatory memorandum cover proposed miscellaneous amendments to the taxation laws, including minor amendments to the proposed minerals resource rent tax legislation. The community’s views are sought on these amendments.
The amendments seek to ensure the law operates as intended by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. The amendments are part of the Government’s commitment to the care and maintenance of the taxation laws.
Please note that this consultation is separate to the consultation paper "Miscellaneous amendments to the taxation laws" from August 2012.
Submissions
1 submission was received for this consultation.
Minerals Council of Australia - pdf 2.57 MB
