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02 Dec 09 Exposure Draft - Minor amendments to tax laws

Treasury seeks the community’s views on an Exposure Draft and draft explanatory memorandum that relate to proposed minor amendments to the taxation laws.

The amendments seek to ensure the law operates as intended, by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. The amendments also include minor improvements to the tax laws. The amendments are part of the Government’s commitment to the care and maintenance of the taxation laws.

Some of the amendments address issues raised through the Tax Issues Entry System (TIES). The TIES website, operated jointly by the ATO and Treasury, provides a vehicle for tax professionals and the general public to raise issues relating to the care and maintenance of the tax system.

The proposed amendment to change s 45B(9) of the ITAA 1936 applies from 30 November 2009 (the date of release of the Exposure Draft legislation).

For a copy of the Exposure Draft and draft explanatory memorandum, go here


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