New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002

New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002

18 November 2002

© Commonwealth of Australia 2002
ISSN 1324-2830

View the report as a single document - (PDF 177KB)


View the report as separate downloadable parts:

Report - New Business Tax System (Consolidation and Other Measures) Bill (No. 1) 2002 (PDF 177KB)

Membership of the Committee
Conduct of the inquiry
The bill
  Provisions relating to consolidation
  Amendments to imputation rules
Consideration by Scrutiny of Bills Committee
Issues raised in submissions
  Transitional period for small to medium enterprises (SMEs)
  Other issues to do with consolidation
  Non-share dividends: effect of section 215-25
Conclusion
Additional comments by Labor Senators
Appendix 1 - Submissions
Appendix 2 - Comment by Treasury

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