The Development of the Australian Corporate Bond Market: A Way Forward

October 2021

© Commonwealth of Australia 2021
ISBN: 978-1-76092-264-1

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Chair's Foreword

Abbreviations

Members

Terms of Reference

List of Recommendations

1. Introduction

  Inquiry overview
  Report outline
  Inquiry background

2. Growing Australia's corporate bond market: benefits and barriers

  Benefits
  Barriers
  Committee Comments

3. Regulatory framework and reforms

  Overview
  The framework and process for issuing corporate bonds
  Further regulatory hurdles
  Committee comment

4. Investor considerations

  Overview
  Tax treatment of investments
  Domestic and international tax arrangements
  Superannuation investment
  Capital gains tax
  Committee comment

A. Submissions

B. Public Hearings

Committee Secretariat contact:

PO Box 6021
Parliament House
CANBERRA
Canberra ACT 2600

Phone: +61 2 6277 4821
Fax: 02 6277 2221
TaxRev.reps@aph.gov.au