Regulatory framework for tax (financial) advice services (previously Tax Laws Amendment (2013 Measures No. 2) Bill 2013, Schedules 3 and 4)

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Regulatory framework for tax (financial) advice services (previously Tax Laws Amendment (2013 Measures No. 2) Bill 2013, Schedules 3 and 4)

17 June 2013

© Commonwealth of Australia 2013
ISBN 978-1-74229-868-9

View the report as a single document - (PDF 755KB)


View the report as separate downloadable parts:

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Members of the Committee (PDF 35KB)
 
Duties of the Committee (PDF 247KB)
 
Abbreviations (PDF 8KB)
 
List of recommendations (PDF 12KB)
 
Chapter 1 - Introduction (PDF 106KB)

Conduct of the inquiry
Structure of the report
Overview of the proposed measures

 
Chapter 2 - The need for reform (PDF 67KB)

The problem
Costs and benefits of the proposed changes
The policy development process

 
Chapter 3 - Key issues (PDF 120KB)

Definitional issues
Minimising regulatory duplication
The interplay between the Tax Agent Services Act 2009 and the best interests duty in the Future of Financial Advice reforms
Transitional arrangements
Impact on new financial planners
Concluding comments

 
Coalition Members' Dissenting Report (PDF 182KB)

Further details
Concluding remarks

 
Appendix 1 - Submissions and tabled documents (PDF 7KB)
 
Appendix 2 - Public hearings and witnesses (PDF 9KB)

For further information, contact:

Committee Secretary
Parliamentary Joint Committee on Corporations and Financial Services
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3583
Fax: +61 2 6277 5719
Email: corporations.joint@aph.gov.au