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| Joint Standing Committee on Electoral Matters

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Advisory report on Schedule 1 of the Tax Laws Amendment (2008 Measures No.1) Bill 2008

16 June 2008

© Commonwealth of Australia 2008
ISBN 978-0-642-79052-1 (printed version)
ISBN 978-0-642-79053-8 (HTML version)

View the report as a single document - (PDF 308KB)

View the report as separate downloadable parts:


Preliminary Pages	(PDF 57KB)
Chair’s Foreword Membership of the Committee Committee Secretariat Terms of reference Recommendation

Chapter 1 Introduction	(PDF 128KB)
Background to the inquiry Current arrangements Background to existing arrangements 1991 introduction of tax deductibility 2006 amendments Changes proposed by the bill Structure of the bill Examples of changed arrangements International practice

Chapter 2 Implications of the proposed changes	(PDF 149KB)
Projected savings generated by the proposed changes Conclusion Impact of changes on individual taxpayers Taxpayers who must join parties and/or donate to earn their living Conclusion Impact of changes for business Conclusion Impact of changes on political participation Political parties and independent candidates Conclusion Tax deductibility and its relationship with political party financing Conclusion Committee recommendation


Minority Report	(PDF 78KB)

Appendix A - Submissions and Exhibit	(PDF 45KB)

Appendix B - Public Hearing and Witnesses	(PDF 45KB)

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