Published on 23 Apr 10
by THE TAX INSTITUTE
The Taxation Institute of Australia (Taxation Institute) thanks you for the opportunity to make submissions in relation to the proposals outlined in The Treasury Consultation Paper "Income Tax Treatment of Instalment Warrants" dated March 2010 (the Consultation Paper).
Legislative references in this submission are to provisions of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 (together, the Act) unless otherwise indicated.
TAXATION INSTITUTE OF AUSTRALIA