Tax Laws Amendment (2006 Measures No. 7) Bill 2006 [Provisions]

Tax Laws Amendment (2006 Measures No. 7) Bill 2006 [Provisions]

27 February 2007

© Commonwealth of Australia 2007
ISBN 978-0-642-71767-2

View the report as a single document - (PDF 212KB)


View the report as separate downloadable parts:

Membership of Committee (PDF 103KB)
 
Chapter 1 - Introduction (PDF 114KB)

Background
Conduct of the inquiry
Structure of the report

 
Chapter 2 - The bill (PDF 158KB)

Schedule 1-Small business capital gains tax provisions
Schedule 2-Interest withholding tax exemptions
Schedules 3 and 4-Deductible gift recipient arrangements
Schedule 5-Effective life of tractors and harvesters
Schedule 6-Farm management deposits
Schedule 7-Capital protected borrowings

 
Chapter 3 - Issues in relation to Schedules 1 and 2 (PDF 157KB)

Schedule 1-Small business capital gains tax concessions
Schedule 2-Exemptions from interest withholding tax
Committee comments

 
Additional Remarks by Labor and Democrat Senators (PDF 118KB)
 
Appendix 1 - Submissions Received (PDF 105KB)
 
Appendix 2 - Public Hearing and Witnesses (PDF 105KB)
 
Appendix 3 - Response to questions on notice taken by Treasury (PDF 80KB)

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