Several of the decisions the Government has made in relation to a long list of announced but unlegislated tax will have some bearing on the banks.On Saturday, the assistant treasurer, Arthur Sinodinos, announced the outcome of a consultation over a backlog of 92 tax and superannuation matters that have been announced but not made law.The Government will proceed with -* Look-through treatment of instalment warrants: an investor in an instalment warrant will be treated as the owner of the underlying asset for tax purposes. The Australian Financial Markets Association said the decision confirmed established practice and was good news for those banks that issue these securities.* Bad debts: if a lender in a related party financing payment arrangements claims a deduction for writing off a debt then the borrower will recognise a similar amount of income. The Government will not proceed with -* Simplified grouping rules for goods and services tax administration. Holding companies will be entitled to register and group for GST purposes.