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Exposure Draft - Primary production averaging and farm management deposits for trusts in a loss year

Date:

Wednesday, 13 April 2011

Content ID:

2007

Abstract:

The Assistant Treasurer has released for public consultation exposure draft legislation and explanatory materials on changes that will allow beneficiaries to continue to use the primary production averaging and farm management deposits provisions in a loss year.

This measure was announced on 16 December 2010, as part of wider reforms to the taxation of trusts.

Making a submission

Interested parties are invited to comment on the exposure draft. 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, 29 April 2011

Address written submissions to:
Manager
Small Business, Trusts and Regulation Unit
Business Tax Division
The Treasury
Langton Crescent
PARKES ACT 2600
Email: SBTR@treasury.gov.au

For enquiries, please call Haydn Daw (02) 6263 2789.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Summary  32.55kb
Exposure Draft - Primary Producers' Income Averaging and Farm Management Deposits  26.55kb
Explanatory Memorandum - Primary Producers' Income Averaging and Farm Management Deposits  45.19kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Summary  872.90kb
Exposure Draft - Primary Producers' Income Averaging and Farm Management Deposits  9,385.10kb
Explanatory Memorandum - Primary Producers' Income Averaging and Farm Management Deposits  260.88kb

Related Items:

Submissions: Exposure Draft - Primary Production Averaging and Farm Management Deposits for Trusts in a Loss Year - 2/06/2011
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