Issue: Definition of support debt” 148 “child Foreign investment vehicle definition in section HM 3 150 Reinstatement of section 68C 151 Financial arrangements IFRS financial reporting method 152 – Bad debts limited recourse arrangements 153 – Issue: Application dates 154 Complying trusts 155 Removal of duplicate provisions 157 Treatment of dual resident by double tax agreement standardising description 158 – Supplementary paper NO.77 child support debt 159 – Discretion for write-off of penalty debt where and reasonable” 159 “fair Issue: Apply and reasonable” to other tax types 160 “fair Issue: Reduction in penalty rates 160
Issue: Definition of “child support debt” 148 Foreign investment vehicle definition in section HM 3 150 Reinstatement of section 68C 151 Financial arrangements – IFRS financial reporting method 152 Bad debts – limited recourse arrangements 153 Issue: Application dates 154 Complying trusts 155 Removal of duplicate provisions 157 Treatment of dual resident by double tax agreement – standardising description 158 Supplementary paper NO.77 – child support debt 159 Discretion for write-off of penalty debt where “fair and reasonable” 159 Issue: Apply “fair and reasonable” to other tax types 160 Issue: Reduction in penalty rates 160
2015-or-arrdrm.docx