Native title taxation measures pass in final sitting week

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In its final sitting week, the Commonwealth parliament passed three pieces of legislation that include important measures aimed at clarifying the taxation treatment of payments and benefits provided under native title agreements. Together, the Tax Laws Amendment (2012 Measures No. 6) Act 2013 (Cth) and the Tax Laws Amendment (2013 Measures No. 2) Act 2013(Cth) (together, the Tax Amendment Acts) and also the Charities Act 2013(Cth) (Charities Act) answer key questions about how relevant payments and benefits are to be treated for the income and capital gains tax purposes in an area that will continue to develop…

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