THE LUCKY COUNTRY GOES BEGGING

March 1999

© Commonwealth of Australia 1999

ISBN 0 642 71004 X

PREFACE

OVERVIEW

Background to Senate Inquiry
Terms of reference
Conduct of the inquiry

 

 

Compensation - An Introduction
(a) Inadequacy of modelling of compensation
(b) Inadequacy of compensation
(c) GST price exploitation
(d) Food and the GST
(e) Impact on specific groups and communities
Conclusions

Introduction
The proposed tax package – summary of legislation
Impact of the tax changes on charitable organisations
Commercial activities
Financial implications for charitable organisations
Proposed limit on Fringe Benefits Tax (FBT) concessions
Impact on fundraising
Government grants
Capital equipment
Treatment of charities in the UK and Canada
Conclusions

Modelling
Public housing
Community housing
Boarding houses, hostels and caravan parks
Strata and body corporate schemes
Private rental market
Private housing– home purchase
Private housing – owner occupiers
Commonwealth-State Housing Agreement
Conclusions

Impact on Local Government services and activities
Compliance and administration costs
Financial Assistance Grants
Conclusions

Provisions of the legislation relating to health care
General issues arising in relation to health and medical services
Pharmaceuticals and pharmacies
Complementary health services
Hospital services
Impact upon indigenous health
Proposed limit on Fringe Benefits Tax (FBT) concessions
Conclusions

Compliance costs/cash – flow effects of a GST
Residential care
Community care
Retirement villages
Conclusions

Disability services
Issues relating to people with disabilities and their carers
Medical aids and appliances
Conclusions

Child Care Benefit
GST on child care services
Foster carers
Conclusions

MINORITY REPORT OF GOVERNMENT SENATORS

DEMOCRATS SUPPLEMENTARY REPORT

APPENDIX 1 - LIST OF SUBMISSIONS AND OTHER PUBLISHED MATERIAL (PDF 81KB)

APPENDIX 2 - WITNESSES WHO APPEARED BEFORE THE COMMITTEE AT PUBLIC HEARINGS