House of Representatives Committees

| House of Representatives Standing Committee on Economics

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Advisory Report on the Tax and Superannuation Laws Amendment (2013 Measures No. 2) Bill 2013

May 2013

© Commonwealth of Australia 2013

ISBN 978-1-74366-012-6 (Printed version)
ISBN 978-1-74366-013-3 (HTML version)

View the report as a single document - (PDF 535KB)


View the report as separate downloadable parts:

Preliminary pages (PDF 112KB)
 
Chapter 1 Introduction (PDF 208KB)

Referral of the Bill
Schedule 1—Definition of a documentary
The new law
Schedule 2—Ex-gratia payments for natural disasters
The new law
Schedule 3—GST instalment system
The new law
Schedule 4—Deductible gift receipts
The new law
Schedule 5—Merging multiple superannuation accounts
The new law
Schedule 6—Superannuation co-contributions
The new law
Schedule 7—Consolidating dependency tax offsets
The new law
Schedule 8—Taxation of financial arrangements
The new law
Objectives and scope of the inquiry
Conduct of the inquiry

 
Chapter 2 Issues in the Bill (PDF 189KB)

Schedule 1—Definition of a documentary
Analysis
Conclusion
Schedule 5—Merging multiple superannuation accounts
Analysis
Conclusion
Schedule 6—Superannuation co-contributions
Analysis
Conclusion

 
Appendix A – Submissions (PDF 37KB)
 
Appendix B – Hearing and witnesses (PDF 71KB)
 
Appendix C – List of reports (PDF 37KB)
 
Additional comment from Liberal Members of the Committee (PDF 62KB)

Introduction
Labor’s assault on super co-contribution benefits for low income earners
Conclusion

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