Officials' report
Published 6 December 2006

Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill - Officials' 4-Volume Report

Officials' 4-volume Report to the Finance and Expenditure Committee on Submissions on the Bill. December 2006.

Volume 1 Changes to the tax treatment of geothermal wells
Australian superannuation fund exemption
"Salary sacrifice": ensuring that employer superannuation contributions are taxed fairly
Allowing documents to be removed for inspection
Other policy matters
Remedial amendments
Other matters raised by officials
Volume 2 Non-technical submissions on the new tax rules for offshore portfolio investment in shares
Volume 3 Technical submissions on the new tax rules for offshore portfolio investment in shares
Volume 4 New tax rules for portfolio investment entities