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12 Oct 11 Exposure Draft - Miscellaneous Amendments

Treasury has released for consultation an exposure draft and draft explanatory memorandum that cover proposed miscellaneous 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 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 closing date for submissions is Tuesday 1 November 2011.


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