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Improving the integrity of the tax treatment of concessional loans between tax exempt entities

Key documents

The Government announced in the 2018-19 Budget that it will improve the integrity of the tax treatment of concessional loans between tax exempt entities that are privatised.

The Government has released exposure draft legislation and accompanying explanatory material for public consultation for this measure.

The exposure draft legislation also addresses associated integrity issues, such as the tax treatment on disposal prior to maturity of an asset or liability by the privatised entity.

The Government invites interested parties to make a submission.

Responding

You can submit responses to this consultation up until 2 November 2018.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond

Post

Address written submissions to:

The Treasury
Langton Crescent
PARKES ACT 2600