House of Representatives
Taxation (Unpaid Company Tax) Assessment Bill 1982
Taxation (Unpaid Company Tax) Bill 1982
Taxation (Unpaid Company Tax) (Consequential Amendments) BILL 1982
Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982
Income Tax Assessment Amendment (Additional Tax) Bill 1982
Income Tax Assessment Amendment Act (No. 6) 1982
Explanatory Memorandum - PART I
(Circulated by authority of the Treasurer, the Hon. John Howard, M.P.)TAXATION (UNPAID COMPANY TAX) BILL 1982
General outline
This Bill will formally impose a tax on the eligible taxable amount (broadly the person's share of the unpaid company tax) ascertained under the Taxation (Unpaid Company Tax) Assessment Bill 1982. The tax will be an amount equal to that eligible taxable amount.