House of Representatives Committees

| House of Representatives Standing Committee on Economics

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Advisory report on the Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and Pay As You Go Withholding Non-compliance Tax Bill 2011

3 November 2011

View the report as a single document - (PDF 517KB)

View the report as separate downloadable parts:


Preliminary Pages	(PDF 63KB)

Chapter 1 Introduction	(PDF 104KB)
Background Purpose and overview of the Bills Petroleum Resource Rent Tax Company directors and the superannuation guarantee Factual background Phoenix activity Committee objectives and scope Conduct of the inquiry

Chapter 2 Analysis of the Bills	(PDF 129KB)
Introduction Petroleum Resource Rent Tax Retrospectivity Sovereign risk Phoenixing Limiting the scope of the Bills to phoenix operators Penalties and defences Small business Volunteer and non-profit sector Summary Overall conclusion

Appendix A – Submission and Exhibits	(PDF 14KB)

Appendix B – Hearings and Witnesses	(PDF 13KB)

Appendix C – List of advisory reports	(PDF 13KB)