Footnotes

Chapter 1 - Introduction

[1]        House of Representatives Votes and Proceedings, 23 May 2012, p. 1472.

[2]        The motion required the provisions of time critical bills (those with provisions commencing on or before 1 July 2012) introduced into the House of Representatives between 10 May 2012 and 31 May 2012 to be immediately referred to the relevant Senate committee for inquiry and report by 18 June 2012: see Journals of the Senate, No. 89-9 May 2012, p. 2407.

[3]        Journals of the Senate, No. 91-18 June 2012, p. 2485.

[4]        House of Representatives Standing Committee on Economics website, 'Bills referred on 24 May 2012', available at: www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=economics/7billsreferred/index.htm (accessed 30 May 2012).

[5]        House of Representatives Selection Committee, Report No. 53: Consideration of bills, 24 May 2012, p. 4.

[6]       House of Representatives Standing Committee on Economics, Advisory Report on the 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, Passenger Movement Charge Amendment Bill 2012, June 2012, available at:
https://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=economics/7billsreferred/report.htm (accessed 19 June 2012).

Chapter 2 - Background and overview of the Bill

[1]        Department of the Prime Minister and Cabinet, Administrative Arrangements Order made on 9 February 2012, p. 8.

[2]        The Hon. John Howard MP, Treasurer, House of Representatives Hansard, 15 August 1978, p. 45.

[3]        The Hon. Michael MacKellar MP, Minister for Immigration, House of Representatives Hansard, 24 August 1978, p. 717.

[4]        Audit Report No. 12, 2000–2001, 'Passenger movement charge – Follow-up audit', Canberra, 3 October 2000, p. 13.

[5]        Audit Report No. 12, 2000–2001, 'Passenger movement charge – Follow-up audit', Canberra, 3 October 2000, p. 23.

[6]        Note: there are some PMC exemptions under the PMC Act, mostly relating to diplomats and children under 12 years of age.

[7]        Parliamentary Library, Bills Digest No. 141, 2000–01, 'Passenger Movement Charge Amendment Bill 2001', Canberra, 5 June 2001, p. 2.

[8]        Section 9 of the Passenger Movement Charge Collection Act 1978.

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

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

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

Chapter 3 - Key issues

[1]        For example, see Australian Airports Association, Submission 3; International Air Transport Association, Submission 4; Qantas, Submission 5; National Tourism Alliance, Submission 6; Accommodation Association of Australia, Submission 8.

[2]        For example, see Melbourne Airport, Submission 1, pp 1–2; Australian Airports Association, Submission 3, p. 4; Qantas, Submission 5, p. 2; Brisbane Airport Corporation, Submission 7, p. 1; Tourism and Transport Forum, Submission 10, p. 1.

[3]        Submission 6, p. 3.

[4]        Committee Hansard, 8 June 2012, p. 11.

[5]        For example, see Melbourne Airport, Submission 1; Cairns Airport, Submission 2; Australian Airports Association, Submission 3; International Air Transport Association, Submission 4; Qantas, Submission 5; Brisbane Airport Corporation, Submission 7; Sydney Airport, Submission 9.

[6]        Submission 7, p. 1.

[7]        Submission 3, p. 4.

[8]        Ms Caroline Wilkie, Australian Airports Association, Committee Hansard, 8 June 2012, p. 4.

[9]        Submission 1, p. 2.

[10]      Submission 1, p. 2.

[11]      For example, see Melbourne Airport, Submission 1, p. 3.

[12]      Australian Airports Association, Submission 3, p. 5.

[13]      For example, see International Air Transport Association, Submission 4, p. 2; Qantas, Submission 5, p. 2; Sydney Airport, Submission 9, p. 1.

[14]      For example, see International Air Transport Association, Submission 4; National Tourism Alliance, Submission 6; Tourism and Transport Forum, Submission 10.

[15]      For example, see Australian Airports Association, Submission 3, p. 3; Department of Resources, Energy and Tourism, Submission 13, p. 2.

[16]      Submission 6, p. 2.

[17]      Submission 6, pp 2-3.

[18]      Submission 6, p. 3.

[19]      Mr John Lee, Tourism and Transport Forum, Committee Hansard, 8 June 2012, p. 2.

[20]      Tourism Research Australia, Travel by Australians March Quarter 2012 – National Visitor Survey, Canberra, 13 June 2012, p. 2.

[21]      Tourism Research Australia, International Visitors in Australia March Quarter 2012
 – International Visitor Survey, Canberra, 6 June 2012, p. 2.

[22]      Submission 4, p. 2.

[23]      Submission 1, p. 1.

[24]      Submission 8, p. 6.

[25]      For example, see Cairns Airport, Submission 2, p. 1; Tourism and Transport Forum, Submission 10, p. 7; Tourism Northern Territory, Submission 12, p. 1.

[26]      Submission 10, p. 7.

[27]      Submission 12, p. 2.

[28]      For example, see Qantas, Submission 5, p. 2; Cairns Airport, Submission 2, p. 1.

[29]      Submission 6, p. 3.

[30]      Submission 13, p. 2. See also Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, available at: www.ret.gov.au/tourism/Documents/tra/Snapshots%20and%20Factsheets/Impacts-of-Passenger-Movement-Charge.pdf (accessed 12 June 2012).

[31]      Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, p. 4.

[32]      Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, p. 18.

[33]      Submission 13, p. 2. See also Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, available at: www.ret.gov.au/tourism/Documents/tra/Snapshots%20and%20Factsheets/Impacts-of-Passenger-Movement-Charge.pdf (accessed 12 June 2012).

[34]      Submission 13, p. 2.

[35]      Ms Jane Madden, Department of Resources, Energy and Tourism, Committee Hansard, 8 June 2012, p. 11.

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

[37]      For example, see Melbourne Airport, Submission 1, p. 2; Qantas, Submission 5, p. 2; National Tourism Alliance, Submission 6, p. 3; Accommodation Association of Australia, Submission 8, p. 7.

[38]      Mr Simon Westaway, Tourism Australia, Committee Hansard, 8 June 2012, p. 11.

[39]      Mr Simon Westaway, Tourism Australia, Committee Hansard, 8 June 2012, p. 13.

[40]      The Hon. Martin Ferguson MP, Minister for Tourism, 'China premiere for Australia's latest global campaign', Media Release, 4 June 2012.

[41]      The Hon. Anthony Albanese MP, Minister for Infrastructure and Transport, 'Budget delivers an unprecedented boost to aviation', Media Release, 11 May 2010.

DISSENTING REPORT BY COALITION SENATORS

[1]        This evidence was presented at the public hearing only, preventing senators from properly preparing questions.

[2]        Prices converted to A$ base on average exchange rate for November 2010, as published by the Reserve Bank of Australia, and rounded to the nearest dollar.                 

[3]        'German air travel tax cost industry 5 million passengers – aviation body', Dow Jones Newswires,1 March 2012.

[4]        For information about currency conversions see table notes.

[5]        Ireland, Department of Finance, Annexes to the summary of 2011 budget measures, Annex H – Air travel tax, available at: http://www.budget.gov.ie/budgets/2011/Documents/Part%20C%20-%20Annexes%20to%20SBM%20FINAL.pdf (accessed 25 November 2011).

[6]        'Airport departure tax increase "disappointing"', South African Press Association, 23 February 2011.

[7]        UK financial year runs April to March.

[8]        HM Treasury, Budget 2012, March, Printing Office, London, available at: http://cdn.hm-treasury.gov.uk/budget2012_complete.pdf (accessed 18 May 2012).

[9]        HM Treasury, Reform of the Air Passenger Duty: response to consultation, December 2011, Printing Office, London, available at: http://www.hm-treasury.gov.uk/d/condoc_responses_air_passenger_duty.pdf (accessed 18 May 2012).

[10]      World Travel and Tourism Council, Air tax doing substantial damage to the UK economy, available at: http://www.wttc.org/news-media/news-archive/2012/air-tax-doing-substantial-damage-uk-economy/ (accessed 18 May 2012).

[11]      Peter Woodman, 'Airport tax consultation "a sham"', Press Association National Newswire, 7 December 2012.

[12]      Op cit Ireland, Department of Finance.

[13]      'Update 1 – Germany plans air passenger tax of up to 26 euros', Reuters News, 20:30 15 July 2010.

[14]      John Ingham, Transport Editor, '£2.5 billion aviation tax "strangling airlines and the UK economy"', The Daily Express, 11 November 2011, p. 11.

[15]      Air Ports Council International (ACI): Europe, Aviation taxes in the EU putting the economic recovery at risk: ACI Europe position paper, March 2011, available at: http://www.aci-europe.org/policy/position-papers.html?view=group&group=1&id=6 (accessed 28 December 2011).

[16]      Nicola Clerk, 'Airlines try to fend off German tax plan', International Herald Tribune, 9 June 2010, p. 14.

[17]      Op cit HM Treasury. The 1944 Convention on International Civil Aviation (ICOA) (Chicago Convention) prohibits governments levying taxes on fuel in the tanks of aircraft arriving from other foreign ports.

[18]      Ray Massey, Transport Editor, 'Green air fares levy just a tax grab admits Osborne', Daily Mail, 10 October 2011, p. 12.

[19]      Op cit. South African Press Association.

[20]      Op cit ACI Europe.

[21]      'Travel buyers applaud Dutch scrapping of airport tax', Business Travel News, 31 March 2009, available at: http://www.businesstravelnews.com/Business-Globalization/Travel-Buyers-Applaud-Dutch-Scrapping-Of-Airport-Tax/?a=btn (accessed 28 November 2011).

[22]      'Economic crisis clips Dutch airport's wings', Agence France Presse, 5 January 2010.

[23]      Op cit ACI Europe.

[24]      Op cit Ireland, Department of Finance.

[25]      Committee Hansard, 8 June 2012, p. 3.

[26]       See http://www.customs.gov.au/site/page6068.asp (accessed 18 June 2012).   

[27]      See http://parlinfo/parlInfo/download/chamber/hansardr/b3c62e6f-56d4-43a4-be41-fa828e5ffa1f/toc_pdf/House%20of%20Representatives_2012_02_16_726_Official.pdf;fileType=application%2Fpdf#search=%22baldwin%22 (accessed 19 June 2012).

[28]      Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, p. 4, available at: www.ret.gov.au/tourism/Documents/tra/Snapshots%20and%20Factsheets/Impacts-of-Passenger-Movement-Charge.pdf (accessed 18 June 2012).

[29]      Centre for Economics and Policy, University of New South Wales, The impacts of the passenger movement charge on tourism output and the economy, 15 March 2011, p. 18, available at: www.ret.gov.au/tourism/Documents/tra/Snapshots%20and%20Factsheets/Impacts-of-Passenger-Movement-Charge.pdf (accessed 18 June 2012).