Tax Laws Amendment (2008 Measures No. 5) Bill 2008 [Provisions]

Tax Laws Amendment (2008 Measures No. 5) Bill 2008 [Provisions]

10 November 2008

© Commonwealth of Australia 2008
ISBN 978-1-74229-001-0

View the report as a single document - (PDF 220KB)

View the report as separate downloadable parts:

Membership of Committee (PDF 8KB)
Chapter 1 - The conduct of the inquiry and recommendation (PDF 12KB)

Submissions and public hearings

Chapter 2 - Schedule 1—GST and the sale of real property, integrity measure (PDF 159KB)

Operation of the margin scheme in the existing provisions
Proposed legislation
Housing affordability
Application of the measure
Anti-avoidance provisions
Date of acquisition
Committee view

Chapter 3 - Schedule 2—modification of the thin capitalisation regime (PDF 15KB)

Thin capitalisation
Proposed modifications

Chapter 4 - Schedule 3—interest withholding tax, extension of eligibility for exemption to state government bonds (PDF 17KB)

Proposed amendments

Chapter 5 - Schedule 4—fringe benefit tax, jointly held assets (PDF 12KB)

Proposed amendments

Chapter 6 - Schedule 5—managed funds (PDF 11KB)
Appendix 1 - Submissions Received (PDF 5KB)
Appendix 2 - Public Hearings and Witnesses (PDF 7KB)
Addendum to the Report - Additional Comments (PDF 59KB)


For further information, contact:

Committee Secretary
Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719