House of Representatives
Income Tax Assessment Amendment Bill (No. 3) 1983
Income Tax Assessment Amendment Act (No. 3) 1983
Explanatory Memorandum
(Circulation by authority of the Treasurer, the Hon. P.J. Keating, M.P.)General outline
This Bill will amend the income tax law to give effect to the decision announced by the Treasurer on 19 May 1983 that there are to be no new entrants after 30 September 1983 to the tax rebate scheme for home loan interest payments by first home buyers and that benefits under the scheme after that date are to be subject to an income test.
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