Supplementary Order Paper to the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill

Commentary on proposed amendments included in a Supplementary Order Paper to the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill.

The proposed amendments cover:

• interest limitation
• the bright-line test
• business continuity test, and
• FBT.