Rewriting the Income Tax Act: Exposure Draft − Parts N and O

Part N

• Commentary
• Legislation – All subparts, otherwise refer to each subpart below
• Subpart NA – General collection rules
• Subpart NB – Terminal tax
• Subpart NC – Provisional tax
• Subpart ND – Employment-related taxes
• Subpart NE -–Tax on resident passive income
• Subpart NF – Tax on non-resident passive income
• Subpart NG – Payments for foreign dividends
• Subpart NM – Refunds
• Subpart NP – Intermediaries
• Section OB 1 for Part N
• Amendments to Tax Administration Act 1994

Part O

• Commentary
• Legislation