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Discussion Paper - Improving the operation of the anti-avoidance provisions in the income tax law

Date:

Thursday, 18 November 2010

Content ID:

1901

Abstract:

On 18 November 2010 the Assistant Treasurer released a discussion paper titled Improving the operation of the anti-avoidance provisions in the income tax law. The discussion paper considers ways to consolidate, streamline and improve the operation of the anti‑avoidance provisions.

The Government announced its intention to review the operation of the anti-avoidance provisions in the income tax law in the 2009‑10 Budget.

Making a submission

Interested parties are invited to comment on the paper. 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: Friday, 18 February 2011

Address written submissions to:
General Manager
Business Tax Division
The Treasury
Langton Crescent
PARKES ACT 2600

Email: SBTR@treasury.gov.au

For enquiries, please call Raphael Cicchini (02) 6263 3188.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Discussion Paper  384.47kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Discussion Paper  1,726.86kb

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