RIS Pack – Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill. May 2013.
The regulatory impact statements cover:
- Taxation of foreign superannuation
- Specified mineral mining – tax review
- Financial arrangements – the treatment of interest-free and reduced-interest loans under IFRS
- Over-crediting of imputation credits in excess of foreign investment fund income
- Bad debt deductions for holders of debt
Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill – Regulatory impact statement pack
Taxation of foreign superannuation – Regulatory impact statement
Specified mineral mining – Tax review – Regulatory impact statement
Financial arrangements – The treatment of interest-free and reduced-interest loans under IFRS – Regulatory impact statement
Over-crediting of imputation credits in excess of foreign investment fund income – Regulatory impact statement
Bad debt deductions for holders of debt – Regulatory impact statement