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The Government appointed a Policy Transition Group (PTG) to develop the detailed technical design of the new taxes. The PTG provided its report to Government in December 2010, making 94 recommendations, all of which were accepted.
On 10 June 2011 Treasury released for public comment exposure draft (ED) legislation and accompanying explanatory memorandum (EM) for the MRRT and on 26 August 2011 it released ED legislation and explanatory notes for the expanded PRRT. Submissions on the MRRT ED were due on 14 July 2011 and a second, more comprehensive ED will be released shortly. Submissions on the PRRT ED are due by 29 September 2011.
The legislation will be introduced into Parliament towards the end of 2011.
This article summarises the key features of the proposed MRRT and expanded PRRT.
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On 2 September 2021, the High Court of Australia refused Coal of Queensland Pty Ltd (COQ) leave to appeal the decision of the Full Federal Court in Coal of Queensland Pty Ltd v Innovation and...
On 27 August 2021, the Department of the Treasury of the Australian Government (Treasury) released a package of documents including exposure draft legislation and exposure draft explanatory...
In this special Insight we bring you the key taxation measures announced by the Treasurer, the Hon. Josh Frydenberg, in the 2021-22 Australian Federal Budget on Tuesday 11 May 2021.