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

Part N

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

Part O

• Commentary
• Legislation