- Date
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16 Nov 2023
- Chamber
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House of Representatives
- Status
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Before Senate
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Tax Agent Services Act 2009
and Taxation Administration Act 1953
: to expand the operation of the promoter penalty provisions; and enable the sharing of certain protected information; Taxation Administration Act 1953
to extend whistleblower protections to eligible whistleblowers who make disclosures to the Tax Practitioners Board (TPB); and reverse the burden of proof for certain claims of protection; Tax Agent Services Act 2009
in relation to the TPB Register and the TPB’s delegation powers; and Petroleum Resource Rent Tax Assessment Act 1987
to limit the proportion of petroleum resource rent tax assessable income that can be offset by deductions to 90 per cent.