Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 [Provisions]

14 May 2013

© Commonwealth of Australia 2013
ISBN 978-1-74229-823-8

View the report as a single document - (PDF 366KB)

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View the report as separate downloadable parts:

Membership of Committee	(PDF 16KB)
Abbreviations	(PDF 11KB)
Chapter 1 - Introduction and overview of the Bill	(PDF 124KB)
Conduct of the inquiry Schedule 1: The general anti-avoidance rule Schedule 2: Modernisation of the transfer pricing rules
Chapter 2 - Views on schedule 1: The general anti-avoidance rule	(PDF 73KB)
Have recent court decisions exposed weaknesses in Part IVA? Disregarding the potential tax consequences of an alternative postulate The Commissioner's capacity to use an annihilation approach The sequencing of determining when Part IVA applies Committee view
Chapter 3 - Views on schedule 2: Modernisation of the transfer pricing rules	(PDF 107KB)
The reconstruction approach Transfer pricing adjustments: underlying components Time limits for the Commissioner to amend assessments Record keeping and establishing a 'reasonably arguable position' The de minimis threshold Subdivision 815-C: Attribution of amounts to permanent establishments
Coalition Senators' Dissenting Report	(PDF 35KB)
Schedule 2 Concluding Remarks
APPENDIX 1 - Submissions received	(PDF 21KB)
APPENDIX 2 - Public Hearings and Witnesses	(PDF 12KB)
Correction to Dissenting Report received from Treasury on 21 May 2013	(PDF 110KB)

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