House of Representatives

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

[1]

It is assumed throughout Chapters 6 to 8 that the corporate tax rate is 30 per cent, except where a different position is taken expressly.


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