Tax Laws Amendment (2007 Measures No. 3) Bill 2007 [Provisions]

Tax Laws Amendment (2007 Measures No. 3) Bill 2007 [Provisions]

6 June 2007

© Commonwealth of Australia 2007
ISBN 978-0-642-71810-5

View the report as a single document - (PDF 285KB)


View the report as separate downloadable parts:

Membership of Committee (PDF 107KB)
 
Chapter 1 (PDF 138KB)

Reference
Background to the bill
Outline of the bill

 
Chapter 2 - The bill (PDF 190KB)

Schedule 1-Distributions to entities connected with a private company
Schedule 2-Transitional excess non-concessional contributions
Schedule 3-Capital gains of testamentary trusts
Schedule 4-Taxation of superannuation death benefits to non-dependants
Schedule 5-Thin capitalisation
Schedule 6-Repeal of dividend tainting rules
Schedule 7-Clarification of exemption from interest withholding tax
Schedule 8-Forestry managed investment schemes
Schedule 9-Non-resident trustee beneficiaries
Schedule 10-Distributions to foreign residents from managed investment trusts

 
Chapter 3 - Issues in relation to Schedules 1, 4, 8 and 10 (PDF 189KB)

Schedule 1-Distributions to entities connected with a private company
Schedule 4-Taxation of superannuation death benefits to non-dependants
Schedule 8-Forestry managed investment schemes
Schedule 10-Distributions to foreign residents from managed investment trusts Committee comments

 
Labor Senators’ Minority Report (PDF 151KB)

Introduction
Government’s 30 per cent withholding tax internationally uncompetitive
Labor’s alternative
Conclusion

 
Appendix 1 - Submissions Received (PDF 106KB)
 
Appendix 2 - Public Hearing and Witnesses (PDF 106KB)

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