Your shopping cart is empty

Search Journal Articles

On 4 June 2014 the Tax and Superannuation Laws Amendment (2014 Measures No 2) Bill 2014 passed the House of Representatives, without amendment, and now moves to the Senate.

The Bill:

  • amends the Medicare Levy Act 1986 to increase the Medicare levy low-income threshold
  • amends the Income Tax Assessment Act 1936 to ensure outcomes are preserved in relation to tax assessments where taxpayers have reasonably and in good faith anticipated the impact of identified announcements made by a previous government that the tax law would be amended with retrospective effect, and the current government has now decided that the announced proposal to change the law will not proceed
  • amends the Income Tax Assessment Act 1997 to introduce an integrity rule to limit the ability of taxpayers to obtain a tax benefit from “dividend washing”.
Search All Articles
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Journals Date range