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On 14 December 2011, Treasury released for public consultation exposure draft Regulations and accompanying explanatory materials designed to give effect to the Government's 2011-12 Budget measure, "Tax compliance - reporting taxable payments".

The measure introduces a reporting regime requiring certain businesses in the building and construction industry to report annually to the ATO the details of payments made to contractors in the building and construction industry.

The closing date for submissions on the exposure draft is Friday, 20 January 2012.


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