Report

Working Holiday Maker Reform package:

Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016 [Provisions]

Passenger Movement Charge Amendment Bill 2016 [Provisions]

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2016 [Provisions]

Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016 [Provisions]

9 November 2016

© Commonwealth of Australia 2016
ISBN 978-1-76010-480-1

View the report as a single document - (PDF 477KB)


View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 22KB)
Chapter 1 - Background and overview of the bills (PDF 85KB)
Chapter 2 - Taxation of working holiday makers (PDF 130KB)
Chapter 3 - Employer register and complaince measures (PDF 35KB)
Chapter 4 - Passenger Movement Change (PDF 70KB)
Labor Senators' Dissenting Report (PDF 94KB)

Background and Overview
Timeline of events
Outcomes of the Committee Inquiry
Specific Measures
Conclusion

Australian Greens' Dissenting Report (PDF 17KB)

Taxation for working holiday makers
Passenger Movement Charge

Appendix 1 - Submissions and additional information received (PDF 20KB)

Submissions
Additional information received
Answers to questions on notice
Tabled Documents

Appendix 2 - Public hearings and witnesses (PDF 9KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
economics.sen@aph.gov.au