This proposal has three components. 

Component 1: Superannuation tax structure 

This component would alter the taxation of superannuation by: 

This proposal has three components. 

Component 1: Superannuation tax structure 

This component would alter the taxation of superannuation by: 

This proposal has three components. 

Component 1: Superannuation tax structure 

This component would alter the taxation of superannuation by: 

The proposal involves two options to change the tax treatment of franking credits attached to distributions (otherwise known as imputation credits) from a refundable tax offset to a non-refundable tax offset: 

Option 1: Make franking credits non-refundable for all individuals and superannuation funds. 

The proposal involves two options to change the tax treatment of franking credits attached to distributions (otherwise known as imputation credits) from a refundable tax offset to a non-refundable tax offset: 

Option 1: Make franking credits non-refundable for all individuals and superannuation funds. 

The proposal involves two options to change the tax treatment of franking credits attached to distributions (otherwise known as imputation credits) from a refundable tax offset to a non-refundable tax offset: 

Option 1: Make franking credits non-refundable for all individuals and superannuation funds. 

This proposal would modify the assets test rules for rural pensioner by:

• reducing the long term continuous attachment to the land requirement from 20 years to 10 years
• allowing the continuous attachment to land to include ownership in addition to inhabiting the land.

The proposal would have effect from 1 January 2019.

This proposal would modify the assets test rules for rural pensioner by:

• reducing the long term continuous attachment to the land requirement from 20 years to 10 years
• allowing the continuous attachment to land to include ownership in addition to inhabiting the land.

The proposal would have effect from 1 January 2019.

The request asked a series of questions in relation to the Parliamentary Budget Office’s (PBO) publicly released response to Senator David Leyonhjelm’s request, Dividend imputation credit refunds (PBO response of 4 May 2018, published on the PBO website 8 May 2018, PBO reference PR18/00145).

The request asked a series of questions in relation to the Parliamentary Budget Office’s (PBO) publicly released response to Senator David Leyonhjelm’s request, Dividend imputation credit refunds (PBO response of 4 May 2018, published on the PBO website 8 May 2018, PBO reference PR18/00145).