Footnotes

Footnotes

Report - Provisions of the taxation laws amendment Bill (No. 2) 1997

[1] Senate Hansard, Thursday, 6 March 1997, p.1399.

[2] Drawn from the Taxation Laws Amendment Bill (No.2) 1997, Explanatory Memorandum.

[3] Submission No.1, Australian Owned Companies Association, p.7.

[4] Submission No.1, Australian Owned Companies Association, Executive Summary.

[5] Submission No.4, Coopers and Lybrand, p.2.

[6] Submission No.3, Taxation Institute of Australia, p.3

[7] Submission No.4, Coopers & Lybrand, p.3.

[8] Submission No.3, Taxation Institute of Australia, p.3.

[9] Submission No.5, Corporate Tax Association, p.1.

[10] Submission No.3, Taxation Institute of Australia, p.4.

[11] Submission No.2, PUMA Management Limited, P.1.

[12] Senate Scrutiny of Bills Committee Report No.2 of 1997, p.20.

[13] Senate Scrutiny of Bills Committee Report No.2 of 1997, p.20.

[14] Senate Scrutiny of Bills Committee Report No.2 of 1997, p.21.

[15] Senate Scrutiny of Bills Committee Report No.2 of 1997, p.21.

[16] "Follow the Yellow  Brick Road" report of the House of Representatives Standing Committee on Finance and Public Administration March 1991 p. 12

[17] ibid p.15-6

[18] Submission No 1. p.5

[19] ibid p.7

[20] ibid p.5

[21] ibid p.20

[22] ibid p.11

[23] Report p. 29-30

[24] ibid p.34

[25] Peter McDonald, Australian Taxpayers Association Press Release June 27 1996

[26] ABS Cat. No. 5306.0