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Tax highlights

31 July 2012


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In this week's Tax highlights we feature:

  • Tax consolidation amendments: The ATO has updated its administrative treatment in relation to ruling requests, objections and assessments affected by the amendments to the tax consolidation rights to future income (RTFI) and residual tax cost setting rules, which were enacted on 29 June 2012
  • Living away from home allowance (LAFHA) amendments: The House of Representatives Standing Committee on Economics has released the submissions received, and the transcript of the hearing held last week, on the LAFHA amendments currently before Parliament
  • ATO discusses ‘tax invoice’ requirements:  The ATO has released a new ruling setting out the minimum information requirements for a GST ‘tax invoice’ and examining when a document can be treated as a tax invoice even where it does not meet all the tax invoice requirements.
    Plus we provide our synopsis of the latest legislative developments, announcements and ATO information and releases.

Plus we provide a snapshot of key outstanding income tax measures and our synopsis of the latest legislative developments, announcements and ATO information and releases.

Read and download 'Tax highlights' in PDF format

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