View the report as separate downloadable parts:

Members

   Chair
   Deputy Chair
   Members
   Secretariat

Acronyms and Abbreviations

Chapter 1—Introduction

  Referral of the inquiry
  Purpose of the bill
  Background
  Provisions of the bill
  Commencement
  Financial impact
  Legislative scrutiny
  Human rights implications
  Regulatory impact
  Conduct of the inquiry
  Acknowledgements

Chapter 2—Views on the bill

  Introduction
  Overall support for the bill
  Specific matters raised by stakeholders
  Committee view

Dissenting Report - Coalition Senators

  Design and Cost
  A narrow tax policy change, not tax reform
  Stakeholder views
  Conclusion
  Recommendation 1
  Recommendation 2

Additional comments - National Party Senators

Additional comments - The Australian Greens

  The Inclusion of Plug-in-Hybrid Vehicles (PHEVs)

Appendix 1—Submissions and additional information

Appendix 2—Public hearings