RIS Pack – Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill. February 2015.
The regulatory impact statements cover:
- Review of child support scheme reform
- Black hole tax treatment of research and development expenditure
- Calculating the fringe benefit arising from employment-related loans
- Bodies corporate GST obligations
- Cashing-out research and development tax losses
- Review of the implementation of the simplified filing requirements for individuals’ legislation
Combined regulatory impact statement pack
Review of child support scheme reform – Regulatory impact statement
Black hole tax treatment of research and development expenditure – Regulatory impact statement
Calculating the fringe benefit arising from employment-related loans – Regulatory impact statement
Bodies corporate GST obligations – Regulatory impact statement
Cashing-out research and development tax losses – Regulatory impact statement
Review of the implementation of the simplified filing requirements for individuals’ legislation – Regulatory impact statement