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8 February 2012
© Commonwealth of Australia 2012 ISBN 978-0-642-79617-2 (Printed version) ISBN 978-0-642-79618-9 (HTML version)
View the report as a single document - (PDF 394KB)
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Referral of the BillContents and structure of the BillPolicy backgroundGloxinia Investments caseSupport for the passage of the BillSchedule 1 – electronic portability of superannuation Schedule 3 – GST and financial supplyCommittee objectives and scopeConduct of the inquiry
Schedule 3(3) – the GST treatment of hire purchaseAnalysisConclusionSchedule 4: GST on new residential premisesAnalysisConclusionOverall conclusion
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