Report

Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 [Provisions]

9 November 2015

© Commonwealth of Australia 2015
ISBN 978-1-76010-313-2

View the report as a single document - (PDF 245KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 20KB)
Chapter 1 - Background to the inquiry (PDF 99KB)

Conduct of the inquiry
Background to the bill
Schedule 1: Significant Global Entity
Schedule 2: Multinational anti-avoidance law
Schedule 3: Scheme penalties for significant global entities
Schedule 4: Country-by-Country reporting
Consultation on the bill
Chapter 2 - General concerns with the bill (PDF 37KB)

Addressing multinational tax avoidance
General provisions of the bill
Chapter 3 - Views on specific schedules (PDF 74KB)

Schedule 1: Significant global entities
Schedule 2: Multinational anti-avoidance law
Schedule 3: Scheme penalties for significant global entities
Schedule 4: Country-by-Country reporting
Appendix 1 - Submissions received (PDF 13KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
economics.sen@aph.gov.au

About this inquiry

An inquiry into the provisions of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015.