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House of Representatives Committees

| House of Representatives Standing Committee on Economics

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Advisory report on the Tax Laws Amendment (2012 Measures No. 4) Bill 2012

15 August 2012

View the report as a single document - (PDF 670KB)

View the report as separate downloadable parts:



Preliminary Pages	(PDF 105KB)

Chapter 1 Introduction	(PDF 79KB)
Referral of the Bill Origins and purpose of the Bill Date of effect and transitional provisions Treasury consultation Second round Objectives and scope of the inquiry

Chapter 2 Analysis of the Bill	(PDF 224KB)
Overview Eligibility Analysis Conclusion Substantiation Analysis Conclusion Taxation treatment of LAFH allowances and benefits and compliance Analysis Conclusion Declarations Transitional provisions Analysis Conclusion

Supplementary Remarks – Mr Steven Ciobo MP, Deputy Chair, Ms Kelly O’Dwyer MP, Mr Scott Buchholz MP and Mr Scott Morrison MP: Liberal Party of Australia	(PDF 182KB)
Transitional arrangements – temporary and foreign residents Policy intent

Appendix A – Submissions and exhibits	(PDF 36KB)

Appendix B – Hearings and witnesses	(PDF 49KB)