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Chapter 1
Introduction
Background
1.1
The Tax Laws Amendment (2008 Measures No. 3) Bill 2008 was
introduced into the House of Representatives on 29 May 2008 by the Treasurer, the Hon. Wayne Swan MP.
1.2
On 18 June 2008, on the recommendation of the Selection of Bills
Committee, the Senate referred the provisions of the bill to the Economics
Committee for report not before 18 August 2008.
1.3
The bill contains two unrelated schedules, one referring to share
sell-back rights and the other to GST refunds. The two schedules are discussed
in the following two chapters.
Conduct of the inquiry
1.4
The committee advertised the inquiry in
the Australian newspaper on 25 June 2008 and
invited written submissions by 7 July 2008. The committee received four submissions to its
inquiry which are listed at Appendix 1. The committee did not hold a public
hearing on the bill.
1.5
The committee thanks those who participated in the inquiry.
Conclusion
1.6
Based on the analysis in the following two chapters, the
committee supports the bill.
Recommendation 1
The committee recommends that the bill be passed.
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