Report

Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018

Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2018

Income Tax Rates Amendment (Sovereign Entities) Bill 2018

9 November 2018

© Commonwealth of Australia 2018
ISBN 978-1-76010-859-5

View the report as a single document - (PDF 202KB)


View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 21KB)
Chapter 1 - Introduction (PDF 49KB)

Conduct of the inquiry
Acknowledgements
Scope and structure of the report
Overview of the bills
Commencement
Financial impact
Regulation impact on business
Compatibility with human rights

Chapter 2 - Issues arising from submissions (PDF 48KB)

Purpose built student accommodation (PBSA)
'Build to Rent' property investment
Agricultural investment
Sovereign immunity
Ongoing use of stapled structures
Technical issues
Threshold for economic infrastructure facility exception
Committee view

Additional Comments from Labor Senators (PDF 64KB)

The Government's 'Build to Rent' backflip
Concerns raised through the committee process
Conclusion

Appendix 1 - Submissions and additional documents (PDF 10KB)
Appendix 2 - Public hearings (PDF 10KB)

Committee Secretariat contact:

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

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