View the report as separate downloadable parts:
Committee Members
List of Recommendations
Chair's Foreword
Executive Summary
COVID-19 issues
Tax issues
Regulation
Access to Capital
Culture
Skills and talent
Abbreviations list
Chapter 1—Introduction and background
Introduction
Background
Chapter 2—Responding to COVID-19
Key impacts and opportunities arising from COVID-19
Technology enablers during the pandemic crisis and recovery period
Chapter 3—Tax Issues
Overview of business taxation in Australia
R&D tax incentive
Payroll tax
Employee Share Schemes
Tax treatment of Initial Coin Offerings
Chapter 4—Regulation Issues
Overview of Australia's regulatory environment for FinTechs
Regulation of competition, innovation and global competitiveness in financial services
Access to the New Payments Platform
Blockchain and distributed ledger technologies
Foreign exchange pricing and transparency
Chapter 5—Regulation issues - Consumer Data Right
Implementation of Open Banking
Expansion of the Consumer Data Right to other sectors
Governance arrangements for the Consumer Data Right
Chapter 6—Access to Capital
Support measures relating to COVID-19
Refinements to ESVCLP and ESIC incentives
Collaboration between large and small businesses
Encourage superannuation funds to invest more broadly
Consideration of national interest issues in relation to investment capital
Chapter 7—Issues relating to Culture and Skills
Culture
Skills
Chapter 8—Conclusion and recommendations
COVID-19 recovery measures (Chapter 2)
Tax issues (Chapter 3)
Regulation issues (Chapter 4)
Refine and expand the Consumer Data Right (Chapter 5)
Access to Capital (Chapter 6)
Culture (Chapter 7)
Skills and training (Chapter 7)
Dissenting Report from Labor Senators
Additional Comments from Senator Scarr
Appendix 1—Submissions, Additional information and Answers to questions on notice
Appendix 2—Public hearings and witnesses