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Submission By The Taxation Institute Of Australia On Taxation Laws Amendment Bill (No.4) 1998

Published on 01 Jun 98 by THE TAX INSTITUTE

It is not clear what the "market rate" is. Consider including a definition of "market rate". 2. What is the policy reasoning for only allowing the exemption where the housing is provided at a rate that is less than the market rate. This requirement would seem easy to manipulate. 3. Amend structure of Item 192(4), to make the alternatives clearer, as follows: 4. However, this Item only applies if: (a) the property is housing provided by, or on behalf of, an always- exempt person at a rate below the market rate; or (b) the property is:

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TAX POLICY & RESEARCH DIVISION

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