Submission to Treasury: Government election commitments: Multinational tax integrity and enhanced tax transparency
This submission is made by the Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) in response to the Treasury consultation paper entitled Government election commitments: Multinational tax integrity and enhanced tax transparency (Consultation Paper).
Legislative references are to the Income Tax Assessment Act 1997 (1997 Act), Income Tax Assessment Act 1936 (1936 Act), and the Taxation Administration Act 1953 (TAA), as appropriate.