Chapter 1 - Introduction

Background

1.1        The Tax Laws Amendment (2007 Measures No. 5) Bill 2007 was introduced into the House of Representatives on 16 August 2007. On the same day, the Senate referred the provisions of the bill to the Senate Standing Committee on Economics for report by 5 September 2007.

Conduct of the inquiry

1.3       The committee advertised the inquiry in the Australian newspaper on 22 August 2007 and invited written submissions by 24 August 2007. Details of the inquiry were placed on the committee's website. The committee also wrote to a number of organisations and stakeholder groups inviting written submissions.

1.4       The committee received 18 submissions. These are listed in Appendix 1. A public hearing was held in Adelaide on 28 July 2007, at which Treasury and officers of the Department of Communications, Information Technology and the Arts and the Department of Industry, Tourism and Resources gave evidence by teleconference. Witnesses who presented evidence at this hearing are listed in Appendix 2.

1.5       The committee thanks those who participated in this inquiry.

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