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Taxation Laws Amendment Bill (No2) 1996

Published on 20 Aug 96 by THE TAX INSTITUTE

We refer to the amendments contained in Taxation Laws Amendment Bill (No 2) 1996 and make the following comments on behalf of the members of the Taxation Institute of Australia ("The Institute"). The Institute is particularly concerned regarding the Debt Release Rules contained in this Bill and Attachments 1, 2 and 3 concentrate on problems identified in relation to these Rules. In addition, the scope of the changes in Part 2 of Schedule 1 of the Bill are set out in Attachment 4.

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