Explanatory Memorandum Bills from 2008 amending the Income Tax Assessment Act 1997

Julie Middleton made this Freedom of Information request to Department of the Treasury

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was refused by Department of the Treasury.

Dear Department of the Treasury,

If possible, please treat this as an informal or administrative request. Otherwise, please treat this as a formal request for documents under the Freedom of Information Act.

I am seeking copies of all the Explanatory Memorandum Bills to amend the Income Tax Assessment Act 1997 relating to expenses incurred in gaining or producing assessable income from residential premises.

The general rule about deductibility is currently contained in section 8-1 of the Income Tax Assessment Act 1997.

For example; 2016-2017 the Treasury Laws Amendment (Housing Tax Integrity) Bill 2017
Foreign Acquisitions and Takeover Fees Imposition Amendment (Vacancy Fees) Bill 2017.

Yours faithfully,

Julie Middleton

Adam Smith left an annotation ()

EMs are freely available public information and therefore cannot be requested under FOI, so departments do not have to waste scarce public resources on requests like this. EMs and legislation can be found at at least 3 commonwealth websites: ATO, AustLII, Comlaw, if they are looked for, as Treasury have already advised in a previous response. Never before has so much information been so freely and readily available and easily obtained.

FOI, Department of the Treasury

1 Attachment

OFFICIAL

 

Dear Ms Middleton

 

Please see attached correspondence in relation to FOI 2912.

 

Kind regards

 

Freedom of Information Officer

The Treasury

Ph: +61 2 6263 2800

e: [1][email address]

 

 

show quoted sections