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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 4 Schedule 1—Film tax offsets .................................................................................................................... 4 Background ......................................................................................................................................... 4 Main provisions ................................................................................................................................... 5 Schedule 2—Capital protected borrowings ............................................................................................. 6 Background ......................................................................................................................................... 6 Capital protected borrowings ........................................................................................................ 6 Deductibility of interest on capital protected borrowings

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information, analysis and advice for the Parliament no. 111, 2004-05 10 February 2005, ISSN 1328-8091 Tax Laws Amendment (2004 Measures No. 7) Bill 2004 Bernard Pulle and Richard Webb Economics, Commerce and Industrial Relations Section Contents Glossary . .

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 32 1998-99 Taxation Laws Amendment (Film Licensed Investment Company) Bill 1998 ISSN

Department of the Parliamentary Library I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S Bills Digest No. 222 1997-98 Taxation Laws Amendment (Film Licensed Investment Company) Bill 1998 ISSN

CJ ,~ 88/152 Legislative Research Service Department of the Parliamentary Library Taxation Laws Amendment Bill (No.5) 1988 Date Introduced: 3 November 1988 House: House of Representatives Presented by: Hon. Peter Morris, M.P., Minister Assisting the Treasurer Digest of Bill Purpose The main amendments will remove, from 1991, the exemption from