Bill commentary
Published 12 October 2021

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.