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Australian Senate Standing Committee for the Scrutiny of Bills - Scrutiny Digests

You are here: AustLII >> Databases >> Australian Senate Standing Committee for the Scrutiny of Bills - Scrutiny Digests >> 2017 >> [2017] AUSStaCSBSD 386

Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2017 [2017] AUSStaCSBSD 386 (15 November 2017)

Purpose	This bill seeks to amend the Income Tax Rates Act 1986 and the Income Tax Assessment Act 1997 to ensure that a corporate tax entity will not qualify for the lower corporate tax rate if more than 80 per cent of its assessable income is income of a passive nature
Portfolio	Treasury
Introduced	House of Representatives on 18 October 2017

The committee has no comment on this bill.

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URL: http://www.austlii.edu.au/au/other/AUSStaCSBSD/2017/386.html