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Advisory report on Schedule 1 of the Tax Laws Amendment (2008 Measures No.1) Bill 2008

16 June 2008

© Commonwealth of Australia 2008
ISBN 978-0-642-79052-1 (printed version)
ISBN 978-0-642-79053-8 (HTML version)

View the report as a single document - (PDF 308KB)


View the report as separate downloadable parts:

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Preliminary Pages (PDF 57KB)

Chair’s Foreword
Membership of the Committee
Committee Secretariat
Terms of reference
Recommendation

 
Chapter 1 Introduction (PDF 128KB)

Background to the inquiry
Current arrangements
Background to existing arrangements
1991 introduction of tax deductibility
2006 amendments
Changes proposed by the bill
Structure of the bill
Examples of changed arrangements
International practice

 
Chapter 2 Implications of the proposed changes (PDF 149KB)

Projected savings generated by the proposed changes
Conclusion
Impact of changes on individual taxpayers
Taxpayers who must join parties and/or donate to earn their living
Conclusion
Impact of changes for business
Conclusion
Impact of changes on political participation
Political parties and independent candidates
Conclusion
Tax deductibility and its relationship with political party financing
Conclusion
Committee recommendation

 
 
Minority Report (PDF 78KB)
 
Appendix A - Submissions and Exhibit (PDF 45KB)


Appendix B - Public Hearing and Witnesses (PDF 45KB)


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