Report

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014 [Provisions]

25 November 2014

© Commonwealth of Australia 2014
ISBN 978-1-76010-128-2

View the report as a single document - (PDF 615KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 16KB)
Chapter 1 - Introduction and overview of the bill (PDF 169KB)

Conduct of the inquiry
Structure of report
Overview
Consideration of aspects of the bill by other committees
Chapter 2 - Key Issues (PDF 167KB)

Schedule 1—roll-overs for business restructures
Schedule 3—income tax exemption for Force Posture Initiatives
Schedules 4 and 5—fuel tax credits and grants
Dissenting Report from the Australian Greens (PDF 77KB)
APPENDIX - Submissions received (PDF 4KB)

Committee Secretariat contact:

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

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

About this inquiry

This bill amends the Income Tax Assessment Act 1997 to remove tax impediments to certain business restructures; the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 to allow foreign pension funds access to the managed investment trust withholding tax regime; the Income Tax Assessment Act 1936 to provide an exemption from Australian tax for entities engaged with Force Posture Initiatives; and the Fuel Tax Act 2006 and the Energy Grants (Cleaner Fuels) Scheme Regulations 2004 to enable fuel tax credit and grant claimants to claim the higher rate of fuel tax credits.