Tax Laws Amendment (2011 Measures No. 8) Bill 2011 [Provisions] Pay As You Go Withholding Non-compliance Tax Bill 2011 [Provisions]

Tax Laws Amendment (2011 Measures No. 8) Bill 2011 [Provisions]
Pay As You Go Withholding Non-compliance Tax Bill 2011 [Provisions]

21 November 2011

© Commonwealth of Australia 2011
ISBN 978-1-74229-553-4

View the report as a single document - (PDF 1541KB)


View the report as separate downloadable parts:

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Membership of Committee (PDF 204KB)
 
Chapter 1 - Introduction and certain aspects of the Bills (PDF 135KB)

Conduct of the inquiry
Structure of the report
Schedule 1—Commissioner of Taxation's discretion for primary production concessions
Schedule 4—amendments to the taxation of gaseous fuels arrangements

 
Chapter 2 - Clarifying the Petroleum Resource Rent Tax taxing point (PDF 174KB)

Background to the PRRT
The PRRT taxing point
The proposed amendments
Retrospectivity
Timing and integrity of the judicial process
Impact on other bills
Committee view

 
Dissenting Report by Coalition Senators (PDF 122KB)
 
APPENDIX 1 - Submissions Received (PDF 16KB)
 
APPENDIX 2: Correspondence dated 16 November 2011 from the Assistant Treasurer (PDF 926KB)

For further information, contact:

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