Report

Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 [Provisions]

2 December 2013

View the report as a single document - (PDF 1067KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee	(PDF 12KB)

Chapter 1 - Introduction and conduct of the inquiry	(PDF 83KB)
Consultation on the Bill Conduct of the inquiry Overview of the policy context Summary of changes given effect by the Bill Date of effect of measures in the Bill Financial impact of the Bill Table 2: Financial impact of the repeal of the MRRT and repeal and rephasing of related measures[12]

Chapter 2 - Views on the Bill	(PDF 282KB)
Views on the Bill as a whole Schedule 1: Minerals resource rent tax Schedule 2: Loss carry-back Schedules 3 and 4: Capital allowances for small business entities Schedule 5: Geothermal expenditure deduction Schedule 6: Rephasing the Superannuation Guarantee Charge percentage Schedule 7: Repeal of the low income superannuation contribution Schedules 8 and 9: Repeal of income support bonus and schoolkids bonus Committee view Recommendations

Labor Members Dissenting Report - Inquiry into the Minerals Resource Rent Tax Repeal and other Measures Bill 2013	(PDF 13KB)

Dissenting Report by Labor Members	(PDF 150KB)
The Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 Labor's support for the MMRT Low income earners Superannuation measures Small business provisions MRRT and the Mining Industry Conclusion

APPENDIX 1 - Submissions received	(PDF 18KB)
Tabled documents Answers to Questions on Notice

APPENDIX 2 - Public Hearings and Witnesses	(PDF 10KB)

For further information, contact:

Committee Secretary
Senate Economics Legislation Committee
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

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au