14 March 2012
© Commonwealth of Australia 2012 ISBN 978-1-74229-603-6
View the report as a single document - (PDF 2489KB)
View the report as separate downloadable parts:
Conduct of the inquiryExamination by the Senate Scrutiny of Bills CommitteeOutline of the report
The economic environmentWhy a resource rent tax?The Minerals Resource Rent Tax packageViews on the MRRTCommittee view
Overview of the MRRT
IntroductionFactors affecting the revenue projectionConcluding comments
IntroductionCompetitive neutrality and unfairnessLow profit offset The simplified MRRT method and the alternative valuation methodOther issues Concerns of the magnetite industry Constitutional concerns Concluding comments
The Petroleum Resource Rent TaxOverview of the proposed extensionProvisions of the BillsCommittee view
Retirement income in AustraliaOverview of the measuresFiscal implications of the measuresViews on the increased superannuation guarantee chargeAssessment of the impact of a higher SG charge on employersOther issuesViews on abolishing the SG charge age limitViews on the low income superannuation contributionCommittee view
Abolishing the entrepreneurs' tax offsetIncreasing the small business instant asset write-off threshold and simplified asset depreciationSubmitters' viewsCommittee view
Conduct of the inquiryThe mining boom and the Australian economyThe tax paid by mining companiesResource rent taxesEstimates of revenues from MRRT and RSPTThe MRRT rateMinerals covered by the MRRTThe MRRT and state royaltiesThe uplift rateStarting base and depreciation arrangementsThe taxing pointRefundability of lossesOther concerns raised by the mining industryReview of the MRRTRetirement income adequacyCompulsory superannuationWho bears the cost of increasing the SG?Impact of expanding superannuation assetsTax concessions for superannuation
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
Department of the Senate PO Box 6100 Parliament House Canberra ACT 2600 Australia
Senate
House of Representatives
Get informed
Bills
Committees
Get involved
Visit Parliament