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Tax Laws Amendment (2005 Measures No. 1) Bill 2005 23 June 2005 © Commonwealth of Australia 2005 ISBN 0 642 71515 7

View the report as a single document - (PDF 420KB)

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View the report as separate downloadable parts:

Membership of Committee	(PDF 113KB)
Chapter 1 - Tax Laws Amendment (2005 Measures No. 1) Bill 2005	(PDF 133KB)
The bill's provisions Conduct of the inquiry
Chapter 2 - Outline of Schedule 3	(PDF 154KB)
Introduction What the amendments will do Schedule 3 commencement date
Chapter 3 - Overview of the evidence	(PDF 142KB)
The objectives of Schedule 3 Summary of the evidence
Chapter 4 - Cost impacts and their consequences	(PDF 193KB)
Introduction Lack of a transitional period Retrospective cost impact for newly registered FTOs Compliance costs Impact on tourism The Committee's views
Chapter 5 - Will Schedule 3 achieve its objectives?	(PDF 170KB)
Introduction Registration and the scheme of the GST system Will non-resident entities register voluntarily? The Committee's conclusions
Chapter 6 - Alternative models	(PDF 178KB)
Introduction The current legislation The model proposed in the bill ATEC model Institute of Chartered Accountants of Australia models ITSA/PriceWaterhouseCoopers – optional registration model Other models
Chapter 7 - Conclusions and recommendations	(PDF 139KB)
Recommendation
Chapter 8 - Mature age worker tax offset	(PDF 144KB)
Introduction Conduct of the inquiry into schedule 4 Features of the mature age worker tax offset Beneficiaries Cost to revenue Committee comment Recommendation
Labor & Democrats Senators' Minority Report	(PDF 122KB)
Appendix 1	(PDF 131KB)
Appendix 2	(PDF 113KB)
Appendix 3 - ATEC – suggested amendments	(PDF 133KB)
1. ATEC's alternative model 1 2. ATEC's alternative model 2
Appendix 4 - Institute of Chartered Accountants in Australia (ICAA) – suggested amendments	(PDF 192KB)
Option 1: Input taxing the supply of Australian tour packages by foreign tour operators to non-resident tourists Option 2: Limiting the existing GST registration requirements to entities carrying on (or intending to carry on) an enterprise within Australia Option 3: Commissioner’s discretion to not register non-residents that do not carry on an enterprise within Australia Option 4: Leaving the amendments in their present form, but providing to the non-resident supplier the right to elect that its supplies of Australian tour packages be input-taxed
Appendix 5 - PricewaterhouseCoopers/ ITSA amendments	(PDF 122KB)

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