Chapter 1 - Introduction

[1]        Former Senator David Leyonhjelm resigned from the Senate on 1 March 2019.

[2]        Explanatory Memorandum, p. 1.

[3]        Explanatory Memorandum, attachment pp. 1–7.

[4]        Explanatory Memorandum, attachment, p. 1.

[5]        Senator David Leyonhjelm, Second reading speech, Senate Hansard, 29 November 2018, p. 35.

[6]        Explanatory Memorandum, p. 9.

[7]        Explanatory Memorandum, pp. 9–13.

[8]        Explanatory Memorandum, p. 13.

[9]        Senate Standing Committee for the Scrutiny of Bills, Scrutiny Digest 15 of 2018, p. 48.

[10]      Parliamentary Joint Committee on Human Rights, Report 1 of 2019, p. 125.

Chapter 2 - Views on the bill

[1]        Tax Justice Network Australia, Submission 3, p. 1.

[2]        Tax Justice Network Australia, Submission 3, p. 1.

[3]        Mr Ryan Kennealy, Submission 1, p. 3.

[4]        Explanatory Memorandum, p. 1.

[5]        Mr Ryan Kennealy, Submission 1, p. 3.

[6]        Australian Taxpayers' Alliance, Submission 4, p. 1.

[7]        Australian Taxpayers' Alliance, Submission 4, p. 12.

[8]        Tax Justice Network Australia, Submission 3, p. 1.

[9]        Australian Taxpayers' Alliance, Submission 4, p. 11.

[10]      Tax Justice Network Australia, Submission 3, p. 3.

[11]      Australian Taxpayers' Alliance, Submission 4, p. 3.

[12]      Tax Justice Network Australia, Submission 3, p. 4.

[13]      Australian Taxpayers' Alliance, Submission 4, p. 3.

[14]      Australian Taxpayers' Alliance, Submission 4, p. 9.

[15]      Treasury Laws Amendment (2019 Measures No. 1) Bill 2019; Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019, Explanatory Memorandum, pp. 15–16.

[16]      Commonwealth of Australia, Mid-Year Economic and Fiscal Outlook 2018–19, December 2018, p. 5.