This proposal would legalise the production and sale of recreational cannabis in Australia through a tightly regulated model, as follows.

This proposal would legalise the production and sale of recreational cannabis in Australia through a tightly regulated model, as follows.

This proposal would change the thin capitalisation rules by removing the ‘safe harbour’ and ‘arm’s length’ debt tests, leaving only the ‘worldwide gearing’ debt test.

The proposal would have effect for income years starting from 1 July 2019.

This proposal would change the thin capitalisation rules by removing the ‘safe harbour’ and ‘arm’s length’ debt tests, leaving only the ‘worldwide gearing’ debt test.

The proposal would have effect for income years starting from 1 July 2019.

This proposal has four components.

This proposal has four components.

This proposal would introduce permits on exporting thermal coal, with a yearly cap of total permits
available for purchase. Coal exporters would pay for permits to export thermal coal each year. The
yearly export cap amount and the amount charged for the thermal coal export permits are as follows.

This proposal would introduce permits on exporting thermal coal, with a yearly cap of total permits
available for purchase. Coal exporters would pay for permits to export thermal coal each year. The
yearly export cap amount and the amount charged for the thermal coal export permits are as follows.

This proposal would introduce permits on exporting thermal coal, with a yearly cap of total permits
available for purchase. Coal exporters would pay for permits to export thermal coal each year. The
yearly export cap amount and the amount charged for the thermal coal export permits are as follows.

Implement a minimum tax rate of 30 per cent on discretionary trust distributions to mature beneficiaries (individuals over 18 years of age).