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Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009

Published on 01 Sep 09 by THE TAX INSTITUTE

In summary, the Taxation Institute's position is that the legislation released in exposure draft form needs further work. It is hoped this work is undertaken before the Bill is introduced into Parliament. In its current form the Bill is difficult to interpret, uses some terms inconsistently and contains potential flaws of application. The introduction of safe harbour rules would also reduce the administrative burdens imposed by the proposed legislation on employers and employees.


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