A New Business Tax System (Alienation of Personal Services Income) Bill 2000; A New Business Tax System (Alienation of Personal Services Income) Tax Imposition Bill (No.1) 2000; and A New Business Tax System (Alienation of Personal Services Income) Tax Imposition Bill (No.2) 2000

5 June 2000

© Commonwealth of Australia 2000
ISSN 1326-9321

View the report as a single document - (PDF 269KB)

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View the report as separate downloadable parts:

A New Business Tax System (Alienation of Personal Services Income, Alienation of Personal Services Income and Alienation of Personal Services Income) Tax Imposition Bill 2000	(PDF 269KB)
Membership of the Committee Report Reference of the Bills to the Committee The Committee’s Inquiry The Bills Definition: “Alienation of Personal Services Income” Background Measures in the Bills Diagram 1: Methodology for determining whether the taxpayer is operating a legitimate personal services business Comparison of key features of new law and current law Issues in evidence The personal services business tests Deductions Transitional Period Comparison of Revenue Forecasts Recommendation Labor Senators’ Minority Report Australian Democrats’ Minority Report Appendices Appendix 1: List of Submissions Appendix 2: List of Witnesses Appearing Before the Committee

For further information, contact:

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

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au