Tax Zone Rebate: Explanatory memorandum. Submission to the Australia's Future Tax System Review
The Taxation Zone Rebate (TZR) introduced in 1945 is an income tax concession which recognises the disadvantages to residents in ‘specific areas’ of Australia. These disadvantages according to the Australian Income Tax Assessment Act include uncongenial climatic conditions, isolation and the hig...
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| Format: | Report |
| Language: | English |
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Commonwealth of Australia
2010
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| Online Access: | http://taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm http://hdl.handle.net/20.500.11937/76556 |