Benchmark Interest Rate for Capital Protected Borrowings: Provisions of Schedule 2 of the Tax Laws Amendment (2010 Measures No. 5) Bill 2010

25 March 2011

© Commonwealth of Australia 2011
ISBN 978-1-74229-310-3

View the report as a single document - (PDF 687KB)

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View the report as separate downloadable parts:

Membership of Committee	(PDF 10KB)
Chapter 1 - Inquiry into the provisions of Schedule 2 – Tax Laws Amendment (2010 Measures No. 5) Bill 2010	(PDF 67KB)
The referral Conduct of the inquiry Overview of Schedule 2 Scrutiny of bills comment Structure of the report
Chapter 2 - The provisions of Schedule 2 of the bill	(PDF 258KB)
History of Division 247 The proposed amendment Views on the bill Committee comment
Dissenting report by Coalition Senators	(PDF 165KB)
Background Government Looks for More Money This Is Yet Another Tax Grab Measure Penalises Cautious Investors What should the Benchmark Rate Be?
APPENDIX 1 - Submissions Received	(PDF 5KB)
APPENDIX 2 - Public Hearing and Witnesses	(PDF 6KB)

For further information, contact:

Department of the Senate
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