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Provisions of the Tax Laws Amendment (2004 Measures No. 7) Bill 2004 9 March 2005 © Commonwealth of Australia 2005 ISBN 0 642 71479 7

View the report as a single document - (PDF 303KB)

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View the report as separate downloadable parts:

Membership of committee	(PDF 109KB)
Chapter One - Provisions of the Tax Laws Amendment (2004 Measures No. 7) Bill 2004	(PDF 127KB)
Background The bill's provisions Conduct of the inquiry
Chapter Two - Schedule 1—Entrepreneurs' tax offset	(PDF 182KB)
Introduction Schedule 1 in more detail Calculation of the ETO Matters of interest—overview Grouping rules and tax avoidance Conclusions and recommendations—grouping rules The rationale for the ETO The ETO—costs and benefits Conclusions and recommendations—utility of the ETO
Chapter Three - Schedule 5 – Incentives for petroleum exploration in Frontier areas	(PDF 167KB)
Outline of Schedule 5 Petroleum resource rent tax Rising imports and declining reserves Declining exploration activity Prospects for future exploration Environmental impacts Effectiveness of the measure A level playing field? Conclusions and recommendations
Chapter Four - Other provisions of the Bill	(PDF 173KB)
Introduction Conclusions and recommendations
Australian Democrats Minority Report	(PDF 117KB)
Appendix One - Submissions Received	(PDF 106KB)
Appendix Two - Public Hearings	(PDF 107KB)
Appendix Three - Answers to Questions on Notice – The Treasury	(PDF 119KB)
Appendix Four - Answers to Questions on Notice – Australian Taxation Office	(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