Treasury has made significant changes to proposed amendments to tax laws after taking account of stakeholder objections.
The provision for the taxation of the interest on retirement funds when a person ceases to be a tax resident has been withdrawn; the effective date for the implementation of the proposal to deal with the abuse of the employment tax incentive has been amended to March next year; and some relief has been given to the restriction on the use of assessed tax losses, and its implementation has been delayed...
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