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Exposure Draft - Anti-Roll-Up Rule


Wednesday, 28 April 2010

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On 28 April 2010, the Assistant Treasurer, released for public consultation the exposure draft legislation on the anti-roll-up fund rule.

The anti-roll-up fund rule is part of wider reforms to Australia's foreign source income anti-tax-deferral rules that were announced in the 2009-10 Budget, and follows the decision to repeal the foreign investment fund rules.

Making a submission

Interested parties are invited to comment on the exposure draft Bill. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Wednesday, 26 May 2010

Address written submissions to:
International Tax Projects Unit
International Tax and Treaties Division
The Treasury
Langton Crescent

Email: fsiattribution@treasury.gov.au

For enquiries, please call Peter Peters on (02) 6263 2969.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Exposure Draft  32.34kb
Explanatory Material  257.06kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Exposure Draft  113.32kb
Explanatory Material  266.86kb

Related Items:

Submissions: Exposure Draft - Anti-Roll-Up Rule - 26/08/2010

Treasury received fourteen submissions in response to its exposure draft legislation for the Anti-roll-up Rule. Nine of these are public submissions and five are confidential. The public submissions are listed below and are accessible by selecting the author.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

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