The due date for the Senate Committee report on the Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018 (Bill) has been extended to 11 February 2019. Submissions are now closed.

The Bill recommends a variety of changes including changes to thin capitalisation, the R&D Tax Incentive, GST on online hotel bookings, the definition of ‘significant global entity’ (SGE) and the luxury car tax. This Bill was discussed in Issue 135 of Talking Tax.