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Taxation Livestock Valuation Asset Expenditure and Remedial Matters Bill
Remedial matters
Clarification of the "Dividend" definition
Farmers' riparian planting
Capital contributions to amortisable primary sector expenditure
Primary sector asset amortisation - subpart DO
General insurance claims reserves and events that occurred before July 1993
Transitional imputation penalty tax
Deductibility of repairs and maintenance for commercial fit-out
Local authorities' change of accounting basis
Agents' "opt-out" provision
Prize competitions
GST record-keeping requirements
Removal of the remnants of depreciation loading
Tax concessions for certain non-resident companies
Technical changes: tax treatment of payments and services provided to Members of Parliament
"Associated persons" definition
PIE remedials
Emissions trading scheme: tax treatment of surrendered units
Taxation of employer-provided accommodation/accommodation allowances
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