Report

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017

Diverted Profits Tax Bill 2017

20 March 2017

© Commonwealth of Australia 2017
ISBN 978-1-76010-532-7

View the report as a single document - (PDF 206KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 21KB)
Chapter 1 - Introduction and overview of the bill (PDF 54KB)

Conduct of the inquiry
Overview of the bill
Chapter 2 - Views on the bills (PDF 93KB)

Diverted profits tax
Increased penalties for significant global entities
Transfer pricing guidelines
Additional Comments by Labor Senators (PDF 10KB)
Appendix 1 - Submissions received (PDF 15KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
economics.sen@aph.gov.au

About this inquiry

On 16 February 2017, the Senate referred the provisions of the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 and Diverted Profits Tax Bill 2017 to the Economics Legislation Committee for inquiry and report by 20 March 2017.

Submissions close on 1 March 2017.