The proposed amendments cover:
- interest limitation
- the bright-line test
- business continuity test, and
- FBT.
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.