Disallow deductions against rebatable benefits

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft

Key Documents

The Government announced in the 2011-12 Budget that it would disallow deductions against government assistance payments following the High Court decision in Commissioner of Taxation v Anstis [2010] HCA 40.

The exposure draft and explanatory material seek to amend the Income Tax Assessment Act 1997 to disallow deductions against taxable government assistance payments that are eligible for a rebatable benefit.

The amendment is to have effect from 1 July 2011.


1 submission was received for this consultation.

Dale Boccabella - pdf 81.71 KB