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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. 60, 2018-19 13 FEBRUARY 2019 Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair

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. 93, 2017-18 23 MARCH 2018 Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No.

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. 49, 2017-18 10 NOVEMBER 2017 Treasury Laws Amendment (Housing Tax Integrity) Bill 2017 [and] Foreign

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. 31, 2016-17 7 NOVEMBER 2016 Register of Foreign Ownership of Agricultural Land Amendment (Water) 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 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 3 The withholding tax regime for entities resident in ‘information exchange countries’ ..................... 3 The introduction of the new withholding tax regime ................................................................... 3 Amended definition of ‘managed investment trust’ ..................................................................... 4 Increase of the withholding tax

ISSN 1328-8091 Parliament of Australia Department of Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Rate applied in comparable countries ........................................................................................... 3 Basis of policy commitment ................................................................................................................ 3 Committee consideration ................................................................................................................... 4 Position of major interest groups ....................................................................................................... 5 Financial implications.......................................................................................................................... 6 Key provisions ................................................................................................................................ 6 BILLS DIGEST NO.