About this inquiry

This bill amends the Income Tax Assessment Act 1997 to remove tax impediments to certain business restructures; the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 to allow foreign pension funds access to the managed investment trust withholding tax regime; the Income Tax Assessment Act 1936 to provide an exemption from Australian tax for entities engaged with Force Posture Initiatives; and the Fuel Tax Act 2006 and the Energy Grants (Cleaner Fuels) Scheme Regulations 2004 to enable fuel tax credit and grant claimants to claim the higher rate of fuel tax credits.

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