This consultation process has now been completed. Submissions available
Date
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Consultation Type
Exposure Draft
Key Documents
The attached exposure draft and draft explanatory memorandum cover proposed miscellaneous amendments to the taxation laws, including minor amendments to the proposed minerals resource rent tax legislation. The community’s views are sought on these amendments.
The amendments seek to ensure the law operates as intended by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. The amendments are part of the Government’s commitment to the care and maintenance of the taxation laws.
Please note that this consultation is separate to the consultation paper "Miscellaneous amendments to the taxation laws" from August 2012.