- Date
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24 Jun 2004
- Chamber
-
House of Representatives
- Status
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Not Proceeding
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Assessment Act 1997
to modify the capital gains/loss tax treatment of foreign residents with interests in Australian managed funds; International Tax Agreements Act 1953
to amend the rules for determining the source of income derived by certain residents of treaty partner countries; Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Financial Corporations (Transfer of Assets and Liabilities) Act 1993
in relation to the imposition of interest withholding tax. Also contains application provisions.