Terms of Reference

On 29 June 2000 the Senate referred to the Senate Economics Reference Committee the matter of mass marketed tax effective schemes and investor protection for inquiry and report with particular attention to:

1. The adequacy of measures to promote investor understanding of the financial and taxation implications of tax effective schemes;
2. The conduct of, and the adequacy of measures for controlling, tax effective scheme designers, promoters and financial advisers; and
3. The ATO’s approach towards and role in relation to mass marketed tax effective schemes.

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