RIS Pack – Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill
Regulatory impact statements for the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill. May 2016.
The regulatory impact statements cover:
- Aircraft overhaul expenses: deductibility and timing
- Cross government sharing of tax information
- Exempting councils from the land tainting tax rules
- GST current issues
- Loss grouping and imputation credits
- NRWT: Related party and branch lending – bank and unrelated party lending
- NRWT: Related party and branch lending – NRWT changes
- Related parties debt remission
- Relationship between double tax agreements and anti-avoidance rules
- Remission income, tax losses and insolvent individuals
- Review of closely held company taxation
Signed versions (in PDF format) and Word versions (in DOCX format) of the regulatory impact statements are also available.
Combined regulatory impact statement pack
Combined regulatory impact statement pack
Aircraft overhaul expenses: deductibility and timing – Regulatory impact statement
Cross government sharing of tax information – Regulatory impact statement
Exempting councils from the land tainting tax rules – Regulatory impact statement
Current GST issues – Regulatory impact statement
Loss grouping and imputation credits – Regulatory impact statement
NRWT: Related party and branch lending – bank and unrelated party lending – Regulatory impact statement
NRWT: Related party and branch lending – NRWT changes – Regulatory impact statement
Related parties debt remissions – Regulatory impact statement
Relationship between double tax agreements and anti-avoidance rules – Regulatory impact statements
Remission income, tax losses and insolvent individuals – Regulatory impact statement
Review of closely held company taxation – Regulatory impact statement