Tax Laws Amendment (2009 Measures No. 6) Bill 2009 [Provisions]

25 February 2010

© Commonwealth of Australia 2010
ISBN 978-1-74229-228-1

View the report as a single document - (PDF 119KB)

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View the report as separate downloadable parts:

Membership of Committee	(PDF 11KB)
Recommendations	(PDF 15KB)
Chapter 1 - Introduction	(PDF 8KB)
Background Conduct of the inquiry Structure of the report
Chapter 2 - Schedule 1 – Removal of capital gains tax trust cloning exception and provision of limited fixed trust roll-over	(PDF 31KB)
Introduction Schedule 1 – Trust cloning and roll over relief Views on Schedule 1
Chapter 3 - Schedule 2 – Loss relief for merging superannuation funds	(PDF 41KB)
Overview Introduction of a new Division - Division 310 Date of effect Choosing roll-over relief Subdivision 310-B – Choosing to transfer losses Subdivision 310-C – Consequences of choosing to transfer losses Subdivision 310-D – Choice for assets roll-over Subdivision 310-E – Consequences of asset roll-over Consequential amendments
Chapter 4 - The remaining schedules of the bill	(PDF 26KB)
Schedule 3 – Exempt annuity business of life insurance companies Schedule 4 – Deductible gift recipients Schedule 5 – Income Recovery Subsidy for the North Western Queensland floods Schedule 6 – Excise manufacture and spirits
APPENDIX 1 - Submissions Received	(PDF 5KB)

For further information, contact:

Committee Secretary
Senate Standing Committees on Economics
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