Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016 [Provisions]

10 March 2016

© Commonwealth of Australia 2016
ISBN 978-1-76010-385-9

View the report as a single document - (PDF 175KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 23KB)
Chapter 1 - Introduction and background to the bill (PDF 19KB)

Referral and conduct of the inquiry
Purpose of bill
Financial implications
Regulation Impact Statement
Human rights

Chapter 2 - Extending GST to digital products and other services imported by consumers (PDF 58KB)

Key provisions

Chapter 3 - Schedules 2 and 3 (PDF 52KB)

Schedule 2
Schedule 3

Additional Comments by Labor Senators (PDF 11KB)
Appendix 1 - Submissions (PDF 10KB)

Committee Secretariat contact:

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

Phone: +61 2 6277 3540