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On 24 November 2008, Tax Laws Amendment (2008 Measures No 5) Bill 2008 was passed by the House of Representatives without amendment. The Bill was introduced into the House on 25 September 2008, see 2008 TAXVINE No 38 (14) (26 September 2008).

The Bill amends the GST Act in relation to the margin scheme and the sale of real property; the ITAA1997 to modify the thin capitalisation regime in relation to the use of accounting standards for identifying and valuing an entity’s assets, liabilities and equity capital; the ITAA Act 1936 to extend eligibility for exemption from interest withholding tax to certain bonds; the FBT Assessment Act 1986 in relation to income earning assets held jointly with a third party; and the ITAA 1936 in relation to the eligible investment business rules for managed funds.

The Bill now proceeds to the Senate.

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