Inquiry into the provisions of the Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Bill 2017

[1]        Journals of the Senate, No. 40, 10 May 2017, p. 1326.

[2]        Explanatory Memorandum, p. 3.

[3]        The Hon Michael Sukkar MP, Assistant Minister to the Treasurer, House of Representatives Hansard, 1 June 2017, p. 20.

[4]        The Hon Michael Sukkar MP, Assistant Minister to the Treasurer, House of Representatives Hansard, 1 June 2017, p. 20.

[5]        The Hon Alex Hawke MP, Assistant Minister to the Treasurer, House of Representatives Hansard, 3 December 2015, p. 14640.

[6]        Australian Taxation Office, ' Capital gains withholding: Impacts on foreign and Australian residents', last modified 17 May 2017, https://www.ato.gov.au/general/capital-gains-tax/in-detail/calculating-a-capital-gain-or-loss/capital-gains-withholding--impacts-on-foreign-and-australian-residents/ (accessed 13 June 2017).

[7]        The Hon Michael Sukkar MP, Assistant Minister to the Treasurer, House of Representatives Hansard, 1 June 2017, p. 20; Commonwealth of Australia, Budget Measures: Budget Paper No. 2 2017–18, p. 27.

[8]        The Hon Michael Sukkar MP, Assistant Minister to the Treasurer, House of Representatives Hansard, 1 June 2017, p. 20.

[9]        Treasury, Answers to questions on notice, received 9 June 2017, pp. 1–2.

[10]      Explanatory Memorandum, p. 3.

[11]      Explanatory Memorandum, p. 3.

[12]      Real Estate Institute of Australia, Submission 1, p. 1.

[13]      Real Estate Institute of Australia, Submission 1, p. 1.

[14]      Real Estate Institute of Australia, Submission 1, p. 1.

[15]      Australian Institute of Conveyancers, Submission 3, p. 3.

[16]      Australian Institute of Conveyancers, Submission 3, p. 2.

[17]      Electronic Conveyancing Group, Submission 2, p. 1.

[18]      Electronic Conveyancing Group, Submission 2, p. 2.

[19]      Electronic Conveyancing Group, Submission 2, p. 2.

[20]      Real Estate Institute of Australia, Submission 1, p. 1.

[21]      Electronic Conveyancing Group, Submission 2, p. 3.

[22]      Australian Institute of Conveyancers, Submission 3, p. 3.

[23]      Electronic Conveyancing Group, Submission 2, p. 3.