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19 Mar 10 Submissions being prepared

Discussion Paper - Income Tax Treatment of Instalment Warrants:
The Taxation Institute is preparing a submission on the discussion paper in respect of income tax treatment of instalment warrants. The discussion paper outlines proposals to amend the income tax treatment of 'traditional instalment warrants' and limited recourse borrowings of complying superannuation funds. Specifically, the Government will legislate to treat the owner of a 'traditional instalment warrant' over an exchange traded security as the owner of the listed security. For a copy of the discussion paper, go here. Comments for incorporation in the submission are due by Friday, 2 April 2010. They can be sent to: taxpolicy@taxinstitute.com.au.

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