Footnotes

Chapter 1 - Introduction

[1]        Journals and Proceedings, No. 57, 9 May 2018, p. 1509.

[2]        Journals of the Senate, No. 97, 10 May 2018, p. 3094.

[3]        The Hon. Scott Morrison MP, Treasurer, House of Representatives Hansard, 9 May 2018, p. 8.

[4]        Explanatory Memorandum, p. 13.

[5]        Explanatory Memorandum, p. 15.

[6]        Explanatory Memorandum, p. 14.

[7]        Explanatory Memorandum, p. 14.

[8]        Explanatory Memorandum, p. 15.

[9]        Explanatory Memorandum, p. 15.

[10]      Explanatory Memorandum, p. 15.

[11]      Explanatory Memorandum, pp. 16–17.

[12]      Explanatory Memorandum, p. 17.

[13]      Explanatory Memorandum, p. 17.

[14]      Explanatory Memorandum, p. 18.

[15]      Explanatory Memorandum, p. 18.

[16]      Explanatory Memorandum, p. 7.

[17]      Explanatory Memorandum, p. 7.

[18]      Explanatory Memorandum, pp. 10–13.

[19]      Explanatory Memorandum, pp. 20–21.

[20]      Explanatory Memorandum, p. 21.

[21]      Explanatory Memorandum, p.22.

[22]      Explanatory Memorandum, p. 23.

Chapter 2 - Views on the bill

[1]        Business Council of Australia, Submission 7, p. 1.

[2]        Ernst and Young, Submission 8, p. 1.

[3]        PwC, Submission 20, p. 11.

[4]        Mr Peter Strong, Council of Small Business Organisations Australia, Committee Hansard, 6 June 2018, p. 48.

[5]        Centre for Independent Studies, Submission 2, [pp. 3, 8 and 9].

[6]        Institute of Public Affairs, Submission 1¸ p. 3.

[7]        Institute of Public Affairs, Submission 1¸ p. 3.

[8]        The Tax Institute, Submission 10, p. 1.

[9]        Tax Justice Network Australia, Submission 6, p. 1.

[10]      Australian Council for Social Services, Submission 4; Community and Public Sector Union, Submission 18.

[11]      Institute of Public Affairs, Submission 1¸ p. 4.

[12]      Centre for Independent Studies, Submission 2, [p. 10].

[13]      Mr John Daley, Grattan Institute, Committee Hansard, 6 June 2018, p. 4.

[14]      Mr Matt Grudnoff, The Australia Institute, Committee Hansard, 6 June 2018, p. 25.

[15]      Mr Peter Strong, Council of Small Business Organisations Australia, Committee Hansard, 6 June 2018, p. 49.

[16]      See PwC, Submission 20; Ernst and Young, Submission 8.

[17]      Treasury, Submission 12, p. 10.

[18]      The Tax Institute, Submission 10, Appendix B, p. 5

[19]      Grattan Institute, Submission 14, p. 7.

[20]      PwC, Submission 20, pp. 2 and 11.

[21]      Professor Miranda Stewart and Emily Millane, Submission 16, p. 9.

[22]      The Australia Institute, Submission 13, p. 8.

[23]      Australian Council of Trade Unions, Submission 11, p. 14.

[24]      Grattan Institute, Submission 14, p. 6.

[25]      Associate Professor Jinjing Li, National Centre for Social and Economic Modelling, Committee Hansard, 6 June 2018, p. 10.

[26]      Treasury, answers to questions on notice, 6 June 2018 (received 14 June 2018), p. 4.

[27]      The Australia Institute, Submission 13, p. 10.

[28]      Professor Miranda Stewart and Emily Millane, Submission 16, p. 5.

[29]      Mr John Fraser, Treasury, Estimates Committee Hansard, Senate Economics Legislation Committee, 29 May 2018, p. 26.

[30]      Australian Government, 'Individuals income tax', Re:think, http://bettertax.gov.au/our-tax-system/individuals-income-tax/bracket-creep/ (accessed 13 June 2018). 

[31]      Business Council of Australia, Submission 7, p. 2.

[32]      Ernst and Young, Submission 8, p. 3.

[33]      ANU Centre for Social Research and Methods, Submission 3, p. 12.

[34]      Business Council of Australia, Submission 7, p. 4.

[35]      Mr John Daley, Grattan Institute, Committee Hansard, 6 June 2018, pp. 1 and 3.

[36]      Per Capita, Submission 17, p. 2

[37]      Centre for Independent Studies, Submission 2, [p. 8].

Dissenting Report from Labor Senators

[1]        Ms Maryanne Mrakovcic, Committee Hansard, 6 June 2018, p. 71.

[2]        Committee Hansard, 6 June 2018, p. 74.

[3]        Mr John Fraser, Senate Economics Legislation Committee Budget Estimates Hansard, 29 May 2018, p. 27.

[4]        Mr John Daley, Committee Hansard, 6 June 2018, p. 5.

[5]        Mr John Daley, Committee Hansard, 6 June 2018, p. 5.

[6]        Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 63.

[7]        Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 63.

[8]        Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 64.

[9]        Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 64.

[10]      Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 5.

[11]      Associate Professor Ben Phillips, Committee Hansard, 6 June 2018, p. 16.

[12]      Dr Stephen Anthony, Committee Hansard, 6 June 2018, p. 64.

[13]      Budget 2018-19, Budget Paper No. 1, pp. 1–12.

[14]      Mr John Daley, Committee Hansard, 6 June 2018, p. 2.

[15]      Mr John Daley, Committee Hansard, 6 June 2018, p. 2.

[16]      Committee Hansard, 6 June 2018, p. 26.

[17]      Professor Miranda Stewart, Committee Hansard, 6 June 2018, pp. 32–33.

[18]      Professor Miranda Stewart, Submission 16, p. 4.

[19]      Committee Hansard, 6 June 2018, p. 39.

[20]      Committee Hansard, 6 June 2018, p. 3.

[21]      Committee Hansard, 6 June 2018, p. 31.

[22]      Mr John Daley, Committee Hansard, 6 June 2018, p. 3.

[23]      Daley, J. & Wood, D., The Coalition’s tax plan favours the rich and doesn’t solve bracket creep for middle-income earners, 11 May 2018, accessed via https://grattan.edu.au/news/the-coalitions-tax-plan-favours-the-rich-and-doesnt-solve-bracket-creep-for-middle-income-earners/

[24]      Parliamentary Budget Office, Answers to written questions on notice, received from the Parliamentary Budget Office on 5 June 2018, accessed via https://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/PersonalIncomeTaxPlan/Additional_Documents

[25]      Committee Hansard, 6 June 2018, p. 70.

[26]      Committee Hansard, 6 June 2018, p. 38.

[27]      The Australia Institute, 2018 tax cuts by electorate, p. 2, accessed via http://www.tai.org.au/sites/defualt/files/P558%20Tax%20cuts%20by%20electorate_0.pdf

[28]      Senate Economics Legislation Committee, Budget Estimates 30 May 2018, p. 15.

[29]      Committee Hansard, 6 June 2018, p. 59.