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ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 45, 2015-16 10 NOVEMBER 2015 Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 Jola

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 19, 2015-16 7 SEPTEMBER 2015 Tax and Superannuation Laws Amendment (2015 Measures No. 2) Bill

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 124, 2014-15 17 JUNE 2015 Tax and Superannuation Laws Amendment (2015 Measures No. 1) Bill

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 92, 2014-15 6 MAY 2015 Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 67, 2014-15 4 FEBRUARY 2015 Treasury Legislation Amendment (Repeal Day) Bill 2014 Leslie Nielson and

ISSN 1328-8091 Parliament of Australia Department of Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Schedule 4 of the Customs Act ................................................................................................. 3 SPARTECA - TCF Scheme .......................................................................................................... 3 Trade policy and the return to democratic rule in Fiji .............................................................. 4 Basis of policy commitment ................................................................................................................ 4 Committee consideration

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services These two Bills will be debated in cognate Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 4 Definitions ...................................................................................................................................... 4 Anti-dumping ............................................................................................................................ 4 Ad valorem duty ....................................................................................................................... 4 Combination duty ..................................................................................................................... 4 Continuation inquiry ................................................................................................................. 5 Countervailable subsidy ........................................................................................................... 5 Countervailing duty .................................................................................................................. 6