Examination of the Foreign Investment Review Board National Interest Test

Examination of the Foreign Investment Review Board National Interest Test

Interim report: Tax arrangements for foreign investment in agriculture and the limitations of the Foreign Acquisitions and Takeovers Act 1975

28 November 2012

© Commonwealth of Australia 2012
ISBN 978-1-74229-735-4

View the report as a single document - (PDF 291KB)


View the report as separate downloadable parts:

Spacer Image
Membership of committee (PDF 42KB)
 
Abbreviations (PDF 8KB)
 
Recommendations (PDF 33KB)
 
Chapter 1 (PDF 28KB)

Introduction
Structure of the report
Global food task
Conduct of the inquiry
Acknowledgements
Note on references

Chapter 2 - Tax arrangements for foreign investment in Australian agriculture (PDF 101KB)

Transfer pricing
Capital gains tax arrangements
Passive income
Pathways for business – tax on domestic entities versus foreign entities

   
Chapter 3 (PDF 34KB)

Inadequacies of the Foreign Acquisitions and Takeovers Act

 
Additional Comments by Senator Nick Xenophon (PDF 17KB)
 
Appendix 1 - Terms of Reference (PDF 9KB)
 
Appendix 2 -  Submissions Received (PDF 24KB)
 
Appendix 3 - Public Hearings and Witnesses (PDF 27KB)


For further information, contact:

Committee Secretary
Senate Standing Committees on Rural and Regional Affairs and Transport
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3511
Fax: +61 2 6277 5811
Email: rrat.sen@aph.gov.au

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