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Title page 1

Contents 4

Members 3

Abbreviations and Acronyms 6

Chapter 1. Introduction 7

Referral of the inquiry 7

Purpose of the Treasury Laws Bill 7

Key provisions of the Treasury Laws Bill 7

Schedule 1 - CGT adjustments 8

Structure of the changes to the ITAA 1997 15

Schedule 2 - Negative gearing reforms 15

Schedule 3 - Working Australians tax offset 16

Schedule 4 - Standard deduction for work-related expenses 17

Date of effect 18

Financial and compliance cost impacts 19

Impact analysis equivalent 20

Human rights implications 20

Schedules 1-2 to the Treasury Laws Bill and the Tax Rates Bill 20

Schedules 3-4 to the Treasury Laws Bill 21

Parliamentary scrutiny 21

Conduct of the inquiry 21

Acknowledgements 22

Chapter 2. Views on bills 23

Capital gains tax reform 23

Support for tax reform 24

Concerns regarding existing tax settings 27

Stakeholders' feedback on proposals for tax reform 33

Treasury response 42

Negative gearing reform 44

Definition of 'new residential dwellings' 44

Redirecting investment and reducing competition 45

Housing supply and new builds 46

Grandfathering 49

Treasury response 51

Working Australians tax offset 51

Standard deduction for work-related expenses 53

Consultation on the bills 54

Treasury response 56

Delegated legislation 57

Treasury response 58

Implementation and review 59

Government announcement 60

Committee view 61

Finding 1 62

Finding 2 62

Finding 3 62

Coalition Senators' Dissenting Report 63

Australian Greens' Additional Comments 85

Additional Comments by Senator David Pocock 91

Submissions and Additional Information 97

Public hearings and witnesses 106

Tables 19

Table 1.1. Date of effect for provisions in the bills 19

Figures 12

Figure 1.1. Application of the minimum tax 12

Figure 1.2. Calculating net capital gains 14

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