House of Representatives Committees

| House of Representatives

Footnotes

Chapter 1 Introduction

[1]       Final Report of the Royal Commission into the Building and Construction Industry, February 2003, ‘Summary of Findings and Recommendations’, Recommendation 108, p. 110.

[2]       Final Report of the Royal Commission into the Building and Construction Industry, February 2003, ‘Summary of Findings and Recommendations’, Recommendation 108, p. 111.

[3]       Mr Nick Sherry (then Assistant Treasurer), Crackdown on Phoenix Activity, Media Release No. 90 of 13 November 2009.

[4]       Mr Mark Konza, Deputy Commissioner, Small and Medium Enterprises, ATO, Joint Committee of Public Account and Audit, Biannual Hearing with the Commissioner of Taxation: Hansard, 23 October 2009 pp. 8-9 and Mr Bruce Quigley, Second Commissioner, ATO, ibid, pp. 26-27.

[5]       Mr Mark Konza, Deputy Commissioner, Small and Medium Enterprises, ATO, Joint Committee of Public Account and Audit, Biannual Hearing with the Commissioner of Taxation: Hansard, 23 October 2009, p. 24.

[6]       The Inspector-General of Taxation (IGT), Review into the ATO’s administration of the Superannuation Guarantee Charge: A report to the Assistant Treasurer, March 2010, p. 3.

[7]       The IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010, p. 4.

[8]       The IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010, p. 5.

[9]       The IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010, p. 6.

[10]     The IGT, Review into the ATO’s administration of the Superannuation Guarantee Charge, March 2010,  p. 14.

[11]     See Action against fraudulent phoenix activity: Proposals Paper, November 2009, available at: <http://archive.treasury.gov.au/contentitem.asp?NavId=037&ContentID=1647>.

[12]     Australian Government, Action against fraudulent phoenix activity: Proposals Paper, November 2009, pp. 12-21.

[13]     Australian Government, Action against fraudulent phoenix activity: Proposals Paper, November 2009, pp. 12-21.

[14]     Discussion drawn from the Explanatory Memorandum for the Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and the Pay As You Go Withholding Non-compliance Tax Bill 2011.

[15]     House of Representatives Standing Committee on Economics, Advisory report on the Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and the Pay As You Go Withholding Non-compliance Tax Bill 2011, November 2011, Recommendations 1 and 2, pp. 27 and 30.

[16]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, pp. 9-44.

[17]     Department of the Treasury, Summary Document, ‘Amendments to the director penalty regime,’ <http://www.treasury.gov.au/ConsultationsandReviews/Submissions/ 2012/Amendments-to-the-director-penalty-regime>, viewed 30 May 2012.

[18]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 69.

[19]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 69.

[20]     The Hon Bill Shorten MP, Changes to the income tax law affecting consolidated groups, Media Release No. 159 of 25 November 2011.

[21]     Department of the Treasury, TOFA consolidation interaction and TOFA Transitional Balancing adjustment amendments: Summary of consultation process, pp. 1-2, available at <http://www.treasury.gov.au/ConsultationsandReviews/Submissions/2012/Changes-to-the-income-tax-law-affecting-consolidated-groups/TOFA>.

[22]     Department of the Treasury, TOFA consolidation interaction and TOFA Transitional Balancing adjustment amendments: Summary of consultation process, p. 2, available at <http://www.treasury.gov.au/ConsultationsandReviews/Submissions/2012/Changes-to-the-income-tax-law-affecting-consolidated-groups/TOFA>.

[23]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 5.

[24]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 67.

[25]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 5.

[26]     The Hon David Bradbury MP, Assistant Treasurer, House of Representatives Hansard, 24 May 2012, p. 17.

[27]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 102.

[28]     The Board of Taxation, Review of the Consolidation Rights to Future Income and Residual Tax Cost Setting Rules: A report to the Assistant Treasurer, May 2011, p. 3.

[29]     The Hon David Bradbury MP, Assistant Treasurer, House of Representatives Hansard, 24 May 2012, p. 17.

[30]     The Board of Taxation, Review of the Consolidation Rights to Future Income and Residual Tax Cost Setting Rules: A report to the Assistant Treasurer, May 2011, p. 1.

[31]     The Board of Taxation, Review of the Consolidation Rights to Future Income and Residual Tax Cost Setting Rules: A report to the Assistant Treasurer, May 2011, p. vii.

[32]     The Hon Bill Shorten MP, Changes to the income tax law affecting consolidated groups, Media Release No. 159 of 25 November 2011.

[33]     The Hon David Bradbury MP, Assistant Treasurer, House of Representatives Hansard, 24 May 2012, p. 17.

[34]     House of Representatives Selection Commission, Report No. 53, 24 May 2012, p. 4.

[35]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, pp. 105-106.

[36]     The Hon Bill Shorten MP, Changes to the income tax law affecting consolidated groups, Media Release No. 159 of 25 November 2011.

[37]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 133.

[38]     An information exchange country is a country listed in the Taxation Administration Amendment Regulations 2008 (No. 2).

[39]     Australian Tax Office, New withholding arrangements for managed fund distributions to foreign residents, 18 December 2008, <http://www.ato.gov.au/taxprofessionals/content.aspx?menuid
=0&doc=/content/00174238.htm&page=1&H1 >, viewed 30 May 2012.

[40]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 31.

[41]     L Nielson, Budget Review 2012-13: Increase in Managed Investment Final Withholding Tax, Parliament of Australia, Canberra, 2012.

[42]     Australian Tax Office, New withholding arrangements for managed fund distributions to foreign residents, 18 December 2008, <http://www.ato.gov.au/taxprofessionals/content.aspx?menuid
=0&doc=/content/00174238.htm&page=1&H1>, viewed 30 May 2012.

[43]     Australian Tax Office, New withholding arrangements for managed fund distributions to foreign residents, 18 December 2008, <http://www.ato.gov.au/taxprofessionals/content.aspx?menuid
=0&doc=/content/00174238.htm&page=1&H1 >, viewed 30 May 2012.

[44]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 31.

[45]     The Hon David Bradbury MP, Assistant Treasurer, House of Representatives Hansard, 24 May 2012, p. 18.

[46]     L Nielson, Budget Review 2012-13: Increase in Managed Investment Final Withholding Tax, Parliament of Australia, Canberra, 2012.

[47]     F Chong, ‘Tax Flip sends ‘an appalling message’, The Australian, 10 May 2012, <http://www.theaustralian.com.au/business/property/tax-flip-sends-an-appalling-message-to-foreign-investors/story-fn9656lz-1226351333214>, viewed 30 May 2012.

[48]     J Keho and J Wiggins, ‘Industry slams rise in withholding levy’, Australian Financial Review, 10 May 2012, p. 13; F Chong, ‘Tax Flip sends an appalling message’, The Australian, 10 May 2012, < http://www.theaustralian.com.au/business/property/tax-flip-sends-an-appalling-message-to-foreign-investors/story-fn9656lz-1226351333214>, viewed 30 May 2012; P Hopkins, ‘Property investment to suffer’, Sydney Morning Herald, 14 May 2012, <http://www.smh.com.au/business/property/property-investment-to-suffer-20120513-1ykry.html>, viewed 30 May 2012.

[49]     P Hopkins, ‘Property investment to suffer’, Sydney Morning Herald, 14 May 2012, <http://www.smh.com.au/business/property/property-investment-to-suffer-20120513-1ykry.html>, viewed 30 May 2012.

[50]     Explanatory Memorandum, Passenger Movement Charge Amendment Bill 2012, p. 5.

[51]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 11.

[52]     Tourism & Transport Forum, Australia to New Zealand: ‘We’re Sorry’, 17 May 2012, <http://www.ttf.org.au/Content/mediareleases.aspx>, viewed 30 May 2012.

[53]     P Forsyth, S Hoque, L Dwyer, T D Pham and R Spurr, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, p. 4.

[54]     Australian Customs and Boarder Protection Services, Passenger Movement Charge, <http://www.customs.gov.au/site/page6068.asp>, viewed 30 May 2012.

[55]     Australian Customs and Boarder Protection Services, Passengers Exempt from the Passenger Movement Charge, <http://www.customs.gov.au/webdata/resources/files/PMCExemptions-Final-March2009.pdf>, viewed 30 May 2012.

[56]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 11.

[57]     Australian Government, Budget Measures: Budget Paper No 2: Expense Measures No. 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 1.

[58]     The Hon Jason Clare MP, Minister for Home Affairs, House of Representatives Hansard, 23 May 2012, p. 13.

[59]     See for example: Travel Blackboard, ‘Budget: Help or hinder for tourism industry’, <http://www.etravelblackboard.com/article/131480/budget-help-or-hinder-for-tourism-industry>, viewed 30 May 2012; Lisa Allen, ‘Shocked operators bag passenger charge hike’, The Australian, <http://www.theaustralian.com.au/business/shocked-operators-bag-passenger-charge-hike/story-e6frg8zx-1226351431849>, viewed 30 May 2012.

[60]     Tourism and Transport Forum, Australia to New Zealand: ‘We’re Sorry’, 17 May 2012, <http://www.ttf.org.au/Content/mediareleases.aspx>, viewed 30 May 2012.

[61]     P Forsyth et al, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, Queensland, pp. 1-49.

[62]     P Forsyth et al, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, Queensland, p. 18.

[63]     P Forsyth et al, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, Queensland, p. 18.

[64]     Explanatory Memorandum, Passenger Movement Charge Amendment Bill 2012, p. 5.

[65]     Explanatory Memorandum, Passenger Movement Charge Amendment Bill 2012, p. 6.

[66]     Explanatory Memorandum, Passenger Movement Charge Amendment Bill 2012, p. 7.

Chapter 2 Issues in the Bills

[1]       Ms Kate Preston, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 3.

[2]       Professor Bob Baxt AO, AICD, House of Representatives Standing Committee on Economics, Advisory report on the Tax Laws Amendment (2011 Measures No. 8) Bill 2011  and the Pay As You Go Withholding Non-compliance Tax Bill 2011, November 2011, p. 26.

[3]       House of Representatives Standing Committee on Economics, Advisory report on the Tax Laws Amendment (2011 Measures No. 8) Bill 2011  and the Pay As You Go Withholding Non-compliance Tax Bill 2011, November 2011, p. 27.

[4]       Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[5]       Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 11.

[6]       Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 16.

[7]       Ms Kate Preston, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 4.

[8]       Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, pp. 9-10.

[9]       Ms Kate Preston, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 4.

[10]     Mr Adam Craig, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 6.

[11]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, pp. 14-15.

[12]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[13]     Mr Adam Craig, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 11.

[14]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 12.

[15]     Treasury, Submission 17, p. 1, from the House of Representatives Standing Committee on Economics, Inquiry into the Tax Laws Amendment (2011 Measures No. 8) Bill 2011 and the Pay As You Go Withholding Non-compliance Tax Bill 2011.

[16]     Australian Bureau of Statistics, Not-for-profit Organisations, Australia, 2006-07 (Re-issue), Cat. No. 8106, ‘Overview,’  <http://www.abs.gov.au/ausstats/abs@.nsf/ Products/8106.0~2006-07+(Re-Issue)~Main+Features~Overview?OpenDocument>, viewed 7 June 2012.

[17]     Queensland Council of Social Service, ‘Incorporated association or a company limited by guarantee,’ <http://www.communitydoor.org.au/incorporated-association-or-a-company-limited-by-guarantee>, viewed 7 June 2012.

[18]     Mr Shayne Carter, AICD, Committee Hansard, Canberra, 4 June 2012, pp. 6-7.

[19]     Mr Shayne Carter, AICD, Committee Hansard, Canberra, 4 June 2012, p. 8.

[20]     Mr Adam Craig, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 8.

[21]     Ms Kate Preston, Treasury, Committee Hansard, Canberra, 4 June 2012, pp. 8, 11.

[22]     Mr Shayne Carter, AICD, Committee Hansard, Canberra, 4 June 2012, p. 8.

[23]     Mr Adam Craig, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 8.

[24]     Mr Shayne Carter, AICD, Committee Hansard, Canberra, 4 June 2012, p. 8.

[25]     ATO, ‘Practice Statement Law Administration PS LA 2011/18’, 14 April 2011, <http://law.ato.gov.au/atolaw/view.htm?locid='PSR/PS201118/NAT/ ATO'&PiT=99991231235958#P22>, viewed 8 June 2012.

[26]     ATO, ‘Practice Statement Law Administration PS LA 2011/18’, 14 April 2011, <http://law.ato.gov.au/atolaw/view.htm?locid='PSR/PS201118/NAT/ ATO'&PiT=99991231235958#P22>, viewed 8 June 2012.

[27]     Australian Tax Office website, Guide to the taxation of financial arrangements (TOFA) rules, <http://www.ato.gov.au/businesses/content.aspx?doc=/content/00194622.htm&pc=001/003/109/001/002&mnu=0&mfp=&st=&cy= >, viewed 6 June 2012.

[28]     The Tax Institute, Submission 3; Greenwoods & Freehills, Submission 5; and Deloitte Tax Services, Submission 7.

[29]     Mr Andrew Hirst, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 18.

[30]     Mr Robert Jeremenko, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 16.

[31]     Mr Andrew Hirst, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 16.

[32]     Mr Andrew Hirst, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 17.

[33]     Ms Nan Wang, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 17.

[34]     Ms Nan Wang, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 17.

[35]     Ms Nan Wang, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 19.

[36]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 25.

[37]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 105.

[38]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 105.

[39]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 103.

[40]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 22.

[41]     The Tax Institute, Submission 3; TPG Telecom, Submission 4; Greenwoods & Freehills, Submission 6; Deloitte Tax Services, Submission 7; and Ernst & Young, Submission 8.

[42]     Mr Peter Murray, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 20.

[43]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 28.

[44]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 25.

[45]     Discussed in Committee Hansard, Canberra, 4 June 2012, p. 21.

[46]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 21

[47]     Mr Peter Murray, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 21.

[48]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 21.

[49]     Mr Peter Murray, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, p. 21.

[50]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 21.

[51]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 24.

[52]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 26.

[53]     Mr Anthony Regan, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 25.

[54]     Explanatory Memorandum, Tax Laws Amendment (2012 Measures No. 2) Bill 2012; Pay As You Go Withholding Non-compliance Tax Bill 2012; Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012, p. 133.

[55]     Infrastructure Partnerships (IPA), Submission 10, p. 3.

[56]     Mr Martin Codina, Financial Services Council (FSC), Committee Hansard, Canberra, 4 June 2012, p. 34.

[57]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 35.

[58]     AMP, Submission 13, p. 1.

[59]     Mr Verwer, Property Council of Australia (PCA), Committee Hansard, Canberra, 4 June 2012, p. 30.

[60]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 30.

[61]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 31.

[62]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 39.

[63]     Mr Peter Verwer, PCA, Committee Hansard, Canberra, 4 June 2012, p. 30.

[64]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 31.

[65]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 31.

[66]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 40.

[67]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 40.

[68]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 40.

[69]     Ernst and Young, Submission 14, p. 1.

[70]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 34.

[71]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 32.

[72]     Mr Anthony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 31.

[73]     Explanatory Memorandum, Passenger Movement Charge Amendment Bill 2012, p. 5.

[74]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 11.

[75]     Ms Caroline Wilkie, Australian Airport Association, Committee Hansard, 4 June 2012, p. 44.

[76]     Ms Caroline Wilkie, Australian Airport Association, Committee Hansard, 4 June 2012, p. 44.

[77]     Australian Government, Budget Measures: Budget Paper No 2: 2012-13, Commonwealth of Australia, Canberra, 2012, p. 11.

[78]     Tourism Australia, 2020 Tourism: Overview, <http://www.tourism.australia.com/en-au/documents/Corporate%20-%20Research/Tourism_2020_overview.pdf>, viewed 6 June 2012; Department of Resources, Energy and Tourism, T-QUAL Grants – Tourism Quality Projects: Fact Sheet, Commonwealth of Australia, Canberra, 2012, p. 1.

[79]     Ms Juliana Payne, National Tourism Alliance, Committee Hansard, 4 June 2012, p. 43.

[80]     Accommodation Association of Australia, Submission 19, p. 5; Tourism and Transport Forum, Submission 20, p. 4.

[81]     Ms Caroline Wilkie, Australian Airport Association, Committee Hansard, 4 June 2012, p. 43; Mr John King, Australian Tourism Export Council, Committee Hansard, 4 June 2012, p. 46; Tourism and Transport Forum, Submission 20, p. 1; Melbourne Airport, Submission 16, p. 2, 9.

[82]     Mr John Lee, Tourism and Transport Forum, Committee Hansard, 4 June 2012, p. 44; Cairns Airport, Submission 15, p. 1.

[83]     Mr John Lee, Tourism and Transport Forum, Committee Hansard, 4 June 2012, p. 45; Qantas, Submission 22, p. 2.

[84]     Mr Tony McDonald, Treasury, Committee Hansard, Canberra, 4 June 2012, p. 30.

[85]     Tourism Australia, Tourism 2020, < http://www.tourism.australia.com/en-au/default_6111.aspx>, viewed 5 June 2012.

[86]     Tourism Australia, Tourism 2020, <http://www.tourism.australia.com/en-au/default_6111.aspx>, viewed 5 June 2012.

[87]     Australian Government, Budget and Additional Estimate Statements 2012-13: Department of Resources, Energy and Tourism, Commonwealth of Australia, Canberra, 2012, pp. 49-57. Department of Resources, Energy and Tourism, T-QUAL Grants – Tourism Quality Projects: Fact Sheet, Commonwealth of Australia, Canberra, 2012, p. 1.

[88]     P Forsyth et al, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, Queensland, pp. 1-49.

[89]     P Forsyth et al, The Impacts of the Passenger Movement Charge on Tourism Output and the Economy, 15 March 2011, Sustainable Tourism CRC – The Centre for Economics and Policy, Queensland, p. 18.

[90]     Tourism Australia, Visitor Arrivals Data, <http://www.tourism.australia.com/en-au/research/5236_6469.aspx>, viewed 5 June 2012.

Dissenting Report

[1]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[2]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 46.

[3]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[4]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[5]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[6]     Mr John Colvin, AICD, Committee Hansard, Canberra, 4 June 2012, p. 2.

[7]     Mr Robert Jeremenko, The Tax Institute, Committee Hansard, Canberra, 4 June 2012, pp. 15-16.

[8]     Legislation Handbook, Department of Prime Minister and Cabinet, 1999, p. 29.

[9]     Mr Peter Verwer, Property Council of Australia, Committee Hansard, 4 June 2012, p. 29.

[10]    Mr David Dennison, Canada Pension Plan Investment Board, Speech to the CanadaUnited Kingdom Chamber of Commerce: Winning Conditions to Foster and Attract LongTerm Investing, London, 15 May 2012, pp. 8-9.

[11]    Draft Advisory Report on Bills Referred on 24 May 2012, House of Representatives, Standing Committee on Economics, 14 June 2012, p. 57.

[12]    Mrs Labine-Romain, TTF, Committee Hansard, Canberra, 4 June 2012, p. 47.

[13] Mr John Lee, TTF, Committee Hansard, Canberra, 4 June 2012, p. 45.

[14] Mr John King, ATEC, Committee Hansard, Canberra, 4 June 2012, p. 46.

[15] Mr John Lee, TTF, Committee Hansard, Canberra, 4 June 2012, p. 45.

[16] Mr John Lee, TTF, Committee Hansard, Canberra, 4 June 2012, p. 53.

[17] Ms Caroline Wilkie, AAA, Committee Hansard, Canberra, 4 June 2012, pp. 43-4.

[18] Mr John Lee, TTF, Committee Hansard, Canberra, 4 June 2012, p. 53.

[19] Mr Euan Robertson, QANTAS Submission to Committee

[20] Mrs Labine-Romain, TTF, Committee Hansard, Canberra, 4 June 2012, p. 52.

[21] Mr John King, ATEC, Committee Hansard, Canberra, 4 June 2012, p. 46.

[22] Ms Caroline Wilkie, AAA, Committee Hansard, Canberra, 4 June 2012, pp. 43-4.

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