Chapter 1 - Introduction

Background

1.1        The Tax Laws Amendment (2006 Measures No. 3) Bill 2006 was introduced into the House of Representatives on 25 May 2006 by the Minister for Revenue and Assistant Treasurer, the Hon. Peter Dutton, MP. The Bill was amended and passed the House on 14 June 2006 and was introduced into the Senate on 15 June 2006.

1.2        On 14 June 2006, on the recommendation of the Senate Standing Committee for the Selection of Bills, the Senate referred the provisions of the Bill to the Economics Legislation Committee for inquiry and report by 21 June 2006.

Conduct of the inquiry

1.3        The Committee contacted the Real Estate Institute of Australia, and the Departments of Employment and Workplace Relations, Industry, Tourism and Resources and the Treasury, and invited them to attend a public hearing on 19 June 2006. The hearing was held at Parliament House in Canberra. Witnesses who presented evidence at the hearing are listed in Appendix 2.

1.4        The Committee received three submissions to its inquiry which are listed at Appendix 1.

1.5        The Hansard transcript of the Committee's hearing and copies of submissions are tabled with this report. These documents, plus the Committee's report, are also available on the Committee's website at: https://www.aph.gov.au/Senate/committee/economics_ctte/tlab_3/index.htm.

1.6        The Committee thanks those who participated in this inquiry.

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