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Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

Other policy matters

List of amendments from the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 covering policy matters.

  • Profit distribution plans
  • Tax treatment of expenditure on unsuccessful software development
  • Overseas donee status
  • Look-through companies and limited partnerships
  • Income from an insurance business of a controlled foreign company
  • Amendments to make taxation of controlled foreign companies more symmetric
  • Application of the foreign investor tax credit rules to foreign investment PIEs
  • Non-resident film renters' tax rules
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