- Date
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18 Aug 2005
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Assessment Act 1936
to: modify the foreign employment income exemption; and extend the operation of the 12-month rule for forestry managed investments to 30 June 2008; Income Tax Assessment Act 1997
: to allow qualifying high budget television series to apply for the refundable film tax offset; and in relation to debt/equity rules; Income Tax Assessment Act 1997
and 3 other Acts to clarify the operation of the consolidation regime; Income Tax (Transitional Provisions) Act 1997
to make transitional arrangements in relation to the thin capitalisation regime; and Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and New Business Tax System (Debt and Equity) Act 2001
to make technical amendments in relation to debt/equity rules.