This proposal would introduce a new 40 per cent mining super profits tax on the super profits of individual Australian mining projects, where the super profits would be calculated at the project level as revenue less expenses.

This proposal would introduce a new 40 per cent mining super profits tax on the super profits of individual Australian mining projects, where the super profits would be calculated at the project level as revenue less expenses.

This proposal would introduce a new 40 per cent mining super profits tax on the super profits of individual Australian mining projects, where the super profits would be calculated at the project level as revenue less expenses.

Component 1 would establish a Federal Housing Trust (the Trust) to construct and manage dwellings in partnership with states, territories and community housing providers.

The Trust would be established outside the general government sector and would be allowed to make a profit. All funding from the Australian Government would be provided in the form of equity.

Component 1 would establish a Federal Housing Trust (the Trust) to construct and manage dwellings in partnership with states, territories and community housing providers.

The Trust would be established outside the general government sector and would be allowed to make a profit. All funding from the Australian Government would be provided in the form of equity.

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

• the royalties are paid to a related party
• the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

• the royalties are paid to a related party
• the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

• the royalties are paid to a related party
• the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

The request sought estimated financial implications and distributional analysis of Stage 3 of the personal income tax plan as set out in the 2018-19 Budget measure Personal income tax plan and the 2019-20 Budget measure Lower taxes for hard-working Australians: Building on the Personal Income Tax Plan over the medium term. The Stage 3 tax cuts take effect from 1 July 2024 and involve:

The request sought estimated financial implications and distributional analysis of Stage 3 of the personal income tax plan as set out in the 2018-19 Budget measure Personal income tax plan and the 2019-20 Budget measure Lower taxes for hard-working Australians: Building on the Personal Income Tax Plan over the medium term. The Stage 3 tax cuts take effect from 1 July 2024 and involve: