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Inquiry into the Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012 31 October 2012 © Commonwealth of Australia 2012 ISBN 978-1-74229-709-5

View the report as a single document - (PDF 209KB)

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View the report as separate downloadable parts:

Members of the Committee	(PDF 33KB)
Duties of the Committee	(PDF 8KB)
Abbreviations	(PDF 7KB)
Recommendations	(PDF 6KB)
Chapter 1 - Introduction and background to the bill	(PDF 50KB)
Referral of the bill Conduct of the inquiry Acknowledgements Overview of the bill Background to the bill Structure of the report
Chapter 2 - The provisions of the bill	(PDF 34KB)
Amending the rate of withholding tax Definition of a 'clean building managed investment trust' Consequential amendments to the Income Tax Assessment Act 1997 Consequential amendments to the Taxation Administration Act 1953
Chapter 3 - Views on the bill	(PDF 64KB)
The exclusion of retrofitted buildings—proposed paragraph 12-430(1)(a) Commencing construction of a 'clean building'—proposed subsection 12-430(2) Income from other (incidental) assets—proposed section 12-425 Committee view
Appendix 1 - Submissions received	(PDF 6KB)

For further information, contact:

Committee Secretary
Parliamentary Joint Committee on Corporations and Financial Services
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone:	+61 2 6277 3583
Fax:	+61 2 6277 5719
Email:	corporations.joint@aph.gov.au