House of Representatives Committees

| House of Representatives Standing Committee on Economics

Footnotes

Chapter 1 Introduction

[1]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 6.

[2]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 6.

[3]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 9.

[4]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 17.

[5]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 25.

[6]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 31.

[7]       A New Tax System (Goods and Services Tax) Amendment Regulations 2012, Explanatory Memorandum, p. [1]; Australian Government, Implementation of the recommendations of Treasury’s review of the GST financial supply provisions, Discussion paper, June 2010, p. 12.

[8]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 65.

[9]       Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 77.

[10]     Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 79.

[11]     Board of Taxation, Review of the Legal Framework for the Administration of the Goods and Services Tax, December 2008. This is available at: http://www.taxboard.gov.au/content/ reviews_and_consultations/legal_framework_for_administration_of_gst/report/downloads/legal_framework_for_administration_of_gst_report.pdf.

[13]     Tax Laws Amendment (2011 Measures No.9) Bill 2011, Explanatory Memorandum, p. 5.

[14]     The Hon. Senator Nick Sherry, Assistant Treasurer, ‘Further Reductions in GST Compliance Costs for Business’, Media Release No. 95, 11 May 2010.

[15]     Mr Rob Dalla-Costa, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 7.

[16]     Australian Government, Implementation of the recommendations of Treasury’s review of the GST financial supply provisions, Discussion paper, June 2010, p. 5.

[17]     Australian Finance Conference and the Australian Equipment Lessors Association, Submission 3, pp. 1-2.

[18]     Mr Rob Dalla-Costa, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 6.

[19]     See in particular the decision of Middleton J, paras 77, 88-91, in Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FAAFC 46 (24 May 2010).

[20]     Exposure Draft, GST Treatment of new residential premises, explanatory material, 2011, p. 3.

[21]     Exposure Draft, GST Treatment of new residential premises, explanatory material, 2011, p. 3.

[22]     Exposure Draft, GST Treatment of new residential premises, explanatory material, 2011, p. 3.

[23]     Mr Donna Bagnall, ICAA, Committee Hansard, Canberra, 16 December 2011, p. 1.

[24]     The Association of Superannuation Funds of Australia Limited, Submission 4, p. 2.

[25]     The Australian Institute of Superannuation Trustees, Submission 2, p. 1.

[26]     The Australian Finance Conference and the Australian Equipment Lessors Association, Submission 3, p. 2.

[27]     The Australian Finance Conference and the Australian Equipment Lessors Association, Submission 3, p. 2.

Chapter 2 Analysis of the Bill

[1]       Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, pp. 4, 9.

[2]       ATO, Goods and Services Tax Ruling, Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25, GSTR 2000/29, 11 July 2007, para. 211.

[3]       Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, p. 3.

[4]       Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, pp. 4-5.

[5]       Mr Rob Dalla-Costa, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 5.

[6]       Australian Finance Conference and the Australian Equipment Lessors Association, Submission 3, pp. 1-2.

[7]       Mr Rob Dalla-Costa, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 6.

[8]       Mr Rob Dalla-Costa, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 3.

[9]       A New Tax System (Goods and Services Tax) Amendment Regulations 2012, Explanatory Memorandum, p. [4].

[10]     ICAA, Submission 1, p. 4.

[11]     Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, p. 12.

[12]     Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, p. 12.

[13]     Mr Michael Evans, ICAA, Committee Hansard, Canberra, 16 December 2011, p. 12.

[14]     Mr Phil Bignell, Treasury, Committee Hansard, Canberra, 16 December 2011, pp. 5, 12.

[15]     Mr Phil Bignell, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 12.

[16]     Mr Phil Bignell, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 12.

[17]     Mr Phil Bignell, Treasury, Committee Hansard, Canberra, 16 December 2011, p. 14.

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