Inquiry into the GST and A New Tax System

CONTENTS

MEMBERS OF THE COMMITTEE

TERMS OF REFERENCE

CONDUCT OF THE INQUIRY

PREFACE

INTRODUCTION

CHAPTER 1 - EMPLOYMENT

Introduction Economic Modelling of the ANTS Proposals
Introductory Comment
The Monash Model
The Murphy Models
Additional Monash Modelling
Usefulness of the Modelling
Issues raised in Submissions and Evidence
Sectoral Analysis
Other Matters Relevant to the Committee's Inquiry
Effect on Employment Services
Effect on Training
Contractual Employment Issues
Payroll Tax
Impact on Workers' Compensation Arrangements
An Additional Comment on Compliance Costs in Small Business
A Tax on Employment

CHAPTER 2 - EDUCATION

Preamble Summary of Major Concerns Looking at the Evidence A Dickensian View of Education Vocational, Adult and Community Education Professional Associations Under Pressure Compliance Demands in the Pre-School and School Sector, or, `Who will stand for Treasurer now?' Higher Education and the Tax Reform Package University Colleges and Halls of Residence
Effects on University Students
University Research
Foreign Students
University Scholarships
Student Loans
Extension and Non-Award Courses
Other Matters
School Fundraising Activities
Libraries Increased Cost Burden for Families Commonwealth-State Education Agreements Conclusion

CHAPTER 3 - LIVING STANDARDS

The Impact on Wage Costs
Introduction
Impact on Price Inflation
Issues raised in Submissions and Evidence
The Proposed Compensation Package
Other Proposed Changes
Changes in Business Taxation Arrangements
The Impact of Fringe Benefits Tax Changes Conclusion

CONCLUSION

DEMOCRAT SENATOR' SUPPLEMENTARY REPORT

GOVERNMENT SENATORS' REPORT

APPENDIX 1

List of Released Submissions and Papers

APPENDIX 2

List of Public Hearings

APPENDIX 3

List of Witnesses

APPENDIX 4

Professor Dixon's Paper – Short Run Implications for Employment by Industry, Region, Occupation, Age and Gender