Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009 [Provisions] & Income Tax (TFN Withholding Tax (ESS)) Bill 2009

Tax Laws Amendment (2009 Budget Measures No. 2) Bill 2009 [Provisions] &
Income Tax (TFN Withholding Tax (ESS)) Bill 2009

16 November 2009

© Commonwealth of Australia 2009
ISBN 978-1-74229-213-7

View the report as a single document - (PDF 160KB)


View the report as separate downloadable parts:

Membership of Committee (PDF 37KB)
 
Chapter 1 - Introduction (PDF 14KB)
 
Chapter 2 - Objects of the bill (PDF 19KB)

Non-commercial losses (Schedule 2)

 
Chapter 3 - Views on the bill (PDF 50KB)

The $250,000 threshold
The Commissioner's discretion
Retrospectivity of the proposed changes
The impact on rural communities
The revenue projections
Conclusion and recommendation

 
Additional comments from Coalition senators (PDF 28KB)

$250,000 income threshold
Commissioner's discretion
Retrospectivity
Impost on rural communities
Revenue projections
Conclusion

 
Appendix 1 - Submissions Received (PDF 12KB)
 
Appendix 2 - Public Hearing and Witnesses (PDF 11KB)

For further information, contact:

Committee Secretary
Senate Standing Committee 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