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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.
[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.
[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
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