- Originating house
- House of Representatives
- Parliament no
- Amends the:
Fringe Benefits Tax Assessment Act 1986 to limit the concessional tax treatment of living-away-from-home allowances and benefits to certain employees for a maximum period of 12 months;
A New Tax System (Goods and Services Tax) Act 1999 to clarify the goods and services tax consequences when a representative of an incapacitated entity is a creditor of that entity; and
Tax Laws Amendment (2012 Measures No. 2) Act 2012 in relation to consolidation events so that no interest is payable if an overpayment of income tax arises because of a deduction under the pre-rules and no shortfall interest or administrative penalty is payable if additional tax becomes payable under the pre-rules or interim rules.
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