Parliament of Australia:Senate:Committees:Economics Committee:Tax Laws Amendment (Budget Measures) Bill 2008


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Tax Laws Amendment (Budget Measures) Bill 2008

24 June 2008

View the report as a single document - (PDF 68KB)

View the report as separate downloadable parts:


Membership of Committee	(PDF 17KB)

Chapter 1 - Introduction	(PDF 13KB)
Background Conduct of the inquiry Structure of the report

Chapter 2 - Fringe benefits	(PDF 30KB)
Meal cards Other work-related items

Chapter 3 - Employee share schemes	(PDF 17KB)
Background Election mechanism Removal of double taxation

Chapter 4 - Depreciation of computer software	(PDF 15KB)

Chapter 5 - Conclusions	(PDF 13KB)

Additional Comments from the Coalition	(PDF 17KB)
Overview Discussion Fringe Benefits Tax – Meal Cards, raising an estimated $610 million over the forward estimates Employee share schemes – election to be taxed on shares or options in the year of grant, raising an estimated $77 million over the forward estimates Employee share schemes – removal of double taxation Depreciation of computer software, raising an estimated $1.3 billion over the forward estimates Recommendations

Appendix 1 - Submissions Received	(PDF 12KB)

Appendix 2 - Public Hearing and Witnesses	(PDF 10KB)

For further information, contact:

Committee Secretary
Senate Economics Committee
Department of the Senate
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3540

Fax: +61 2 6277 5719

Email: economics.sen@aph.gov.au