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19 Jan 15 Exposure draft: Look-through treatment for instalment warrants and instalment receipts

Treasury has released for public consultation exposure draft legislation to amend the income tax law to provide look?through treatment for instalment warrants and instalment receipts. Accompanying the draft is an explanatory memorandum explaining the operation of the proposed law.

As part of the announced but unenacted measures process, the Government announced on 14 December 2013 that it would proceed with this measure, which was originally announced by the former Labor Government.

The closing date for submissions is Friday 13 February 2015.


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