Report

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

9 November 2018

View the report as a single document - (PDF 202KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee	(PDF 21KB)
Chapter 1 - Introduction	(PDF 49KB)
Conduct of the inquiry Acknowledgements Scope and structure of the report Overview of the bills Commencement Financial impact Regulation impact on business Compatibility with human rights
Chapter 2 - Issues arising from submissions	(PDF 48KB)
Purpose built student accommodation (PBSA) 'Build to Rent' property investment Agricultural investment Sovereign immunity Ongoing use of stapled structures Technical issues Threshold for economic infrastructure facility exception Committee view
Additional Comments from Labor Senators	(PDF 64KB)
The Government's 'Build to Rent' backflip Concerns raised through the committee process Conclusion
Appendix 1 - Submissions and additional documents	(PDF 10KB)
Appendix 2 - Public hearings	(PDF 10KB)

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

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