Bad Debts - Ensuring Consistent Treatment in Related Party Financing Arrangements

This consultation process has now been completed.
Consultation Type
Discussion Paper

Key Documents

As part of the 2012-13 Budget, the Government announced it will ensure a more consistent tax treatment for bad debts between related parties that are not members of a tax consolidated group.

This discussion paper forms the basis for consultation on the design of this proposal and sets out the way it may be implemented. The purpose of this discussion paper is to provide interested parties with an opportunity to comment on the design of the proposal.


No submissions are currently available.