Examination of the Foreign Investment Review Board National Interest Test

Interim report: Tax arrangements for foreign investment in agriculture and the limitations of the Foreign Acquisitions and Takeovers Act 1975

28 November 2012

View the report as a single document - (PDF 291KB)

View the report as separate downloadable parts:


Membership of committee	(PDF 42KB)

Abbreviations	(PDF 8KB)

Recommendations	(PDF 33KB)

Chapter 1	(PDF 28KB)
Introduction Structure of the report Global food task Conduct of the inquiry Acknowledgements Note on references
Chapter 2 - Tax arrangements for foreign investment in Australian agriculture	(PDF 101KB)
Transfer pricing Capital gains tax arrangements Passive income Pathways for business – tax on domestic entities versus foreign entities

Chapter 3	(PDF 34KB)
Inadequacies of the Foreign Acquisitions and Takeovers Act

Additional Comments by Senator Nick Xenophon	(PDF 17KB)

Appendix 1 - Terms of Reference	(PDF 9KB)

Appendix 2 - Submissions Received	(PDF 24KB)

Appendix 3 - Public Hearings and Witnesses	(PDF 27KB)

For further information, contact:

Committee Secretary
Senate Standing Committees on Rural and Regional Affairs and Transport
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3511

Fax: +61 2 6277 5811

Email: rrat.sen@aph.gov.au

Phone:	+61 2 6277 3511
Fax:	+61 2 6277 5811
Email:	rrat.sen@aph.gov.au