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16 Dec 08 Late annual investment income reports - draft reg to impose penalty

Treasury has advised that the Income Tax Regulations 1936 are being amended to provide the Commissioner of Taxation with the option of imposing an administrative penalty on investment bodies that lodge their annual investment income reports after the due date. A paper and draft regulations have been released to provide interested parties with an opportunity to comment. Closing date for submissions: Friday, 30 January 2009.

For a copy of the paper and draft regulations, go here.

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