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16 June 2008
© Commonwealth of Australia 2008 ISBN 978-0-642-79052-1 (printed version) ISBN 978-0-642-79053-8 (HTML version)
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Chair’s ForewordMembership of the CommitteeCommittee SecretariatTerms of referenceRecommendation
Background to the inquiryCurrent arrangementsBackground to existing arrangements1991 introduction of tax deductibility2006 amendmentsChanges proposed by the billStructure of the billExamples of changed arrangementsInternational practice
Projected savings generated by the proposed changesConclusionImpact of changes on individual taxpayers Taxpayers who must join parties and/or donate to earn their livingConclusionImpact of changes for businessConclusionImpact of changes on political participationPolitical parties and independent candidatesConclusionTax deductibility and its relationship with political party financingConclusionCommittee recommendation
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