Note: This page contains links to PDF files. For more information, see the web page on Accessing files.

Provisions of the Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 10 November 2005 © Commonwealth of Australia 2005 ISBN 0 642 71589 0

View the report as a single document - (PDF 185KB)

---

View the report as separate downloadable parts:

Membership of Legislation Committee	(PDF 104KB)
Chapter 1 - Introduction	(PDF 110KB)
Background Conduct of the inquiry
Chapter 2 - Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005	(PDF 166KB)
Introduction Schedule 1 – Loss recoupment rules Continuity of Ownership Test Same-Business Test Amendments in the Bill Schedule 2 Issues – Schedule 1 Removal of the SBT Loss trafficking Technical oversights Issues – Schedule 2 Committee conclusions and recommendations
Appendix 1 - Submissions Received	(PDF 79KB)
Appendix 2 - Public hearing and witnesses	(PDF 79KB)

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