Inquiry into the Income Tax Rates Amendment (Temporary Flood Reconstruction Levy) Bill 2011; and the Tax Laws Amendment (Temporary Flood Reconstruction Levy) Bill 2011

February 2011

© Commonwealth of Australia 2009
ISBN 978-0-642-79417-8 (Printed version)
ISBN 978-0-642-79418-5 (HTML version)

View the report as a single document - (PDF 431KB)

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View the report as separate downloadable parts:

Preliminary pages	(PDF 74KB)
Chapter 1 The flood levy Bills	(PDF 160KB)
The natural disasters Cyclone Yasi The Victorian floods Recovery and reconstruction to date National disaster relief and recovery arrangements Insurance The Commonwealth’s policy response The response of the markets Conduct of the inquiry The proposed operation of the Bills Incidence of the levy Superannuation payouts The views of economists Conclusion
Dissenting report	(PDF 103KB)
Background Government announcement Inquiry process Fiscal position of the Government No economic argument in favour of a new tax Unintended consequences of the flood tax Who will pay for this flood tax? Conclusion
Appendix A – Submissions	(PDF 27KB)
Appendix B – Witnesses	(PDF 37KB)

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