Look-through treatment for instalment warrants and instalment receipts

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

Key Documents

The exposure draft legislation amends the income tax law to provide look‑through treatment for instalment warrants and instalment receipts. Accompanying this draft is an explanatory memorandum explaining the operation of the proposed law.

As part of the announced but unenacted measures process, the Government announced on 14 December 2013 that it would proceed with this measure.

Submissions

12 submissions were received for this consultation, including 1 confidential submission.

Australian Bankers’ Association Inc - pdf 81.18 KB
Australian Financial Markets Association - pdf 155.1 KB
Financial Services Council - pdf 142.29 KB
GMK Partners - docx 20.24 KB
Hanrahans Accounting Services - pdf 494.7 KB
Hartman, Julia - Bantacs - docx 23.5 KB
Self-managed Independent Superannuation Funds Association - pdf 162.18 KB
Smith, Luke - pdf 68.23 KB
The Tax Institute - pdf 150.71 KB
Wynen, Darren - Insyt - docx 26.2 KB
Wynen, Darren - Insyt (2nd submission) - docx 26.65 KB