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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.

Submissions

No submissions are currently available.