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Look-through treatment for instalment warrants and instalment receipts

19 January 2015 | Exposure Draft

The exposure draft legislation amends the income tax law to provide look‑through treatment for instalment warrants and instalment receipts. Accompanying this draft is an explanatory memorandum explaining the operation of the proposed law.

As part of the announced but unenacted measures process, the Government announced on 14 December 2013 that it would proceed with this measure.

This consultation process has now been completed

Key Documents


12 submissions were received for this consultation, including 1 confidential submission.

Ref Num: {5A9C5861-0A53-4E13-9AFF-C3421DA646A1}
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