TERMS OF REFERENCE

On 25 November 1998, the Senate resolved:

That the following matters be referred to the Environment, Communications Information Technology and the Arts References Committee for inquiry and report by 31 March 1999:

The broad effects of the Government's taxation reform legislation proposals on the environment, the arts and information technology, including:

(a) the environmental effects, and likely impacts of changes to fuel excises, particularly but not only diesel, and the replacement of WST with GST on vehicles and other transport services including:

(i) possible increases in greenhouse gas emissions,
(ii) increases by amount and type of air pollution,
(iii) the effect on public and rail transport,
(iv) the effects on alternative energy use in transport including, but not limited to, compressed natural gas,
(v) the changed effects on native forests of logging or woodchipping due to the tax package, and
(vi) the changed effects of mining in environmentally sensitive areas due to the tax package;

(b) the environmental effects of the replacement of Wholesale Sales Tax by the GST and associated changes in fuel excises on electricity and natural gas;
(c) the impacts of the proposed tax changes on the prices and existing and potential use of renewable energy particularly but not only solar energy technology and energy efficiency equipment;
(d) the environmental effects of any changes to taxes on exports;
(e) the consistency or otherwise of the proposed changes in taxation and excise arrangements with Australia's international treaty obligations, including its obligations under the Framework Convention on Climate Change;
(f) options for a tax system which better achieve environmental objectives,fincluding incentives for fuel efficiency and alternative energy sources, such as measures which promote both environmental protection and employment generation;
(g) the extent to which environmental impacts were considered in the drafting and final copy of the Government's tax package;
(h) the scope of any consultation on environmental matters with experts in Environment Australia or any other Government departments other than the Treasury and Finance departments;
(i) the impact of a GST on ticket sales for the performing arts;
(j) the effects of a GST on the transfer of grant monies for arts projects;
(k) the effects of the tax proposals on sponsorship provided by the private sector to individual artists and arts organisations;
(l) the extent to which the package will block consideration and introduction of 'ecotaxes';
(m) the effects of a GST on not-for-profit conservation and arts organisations; and
(n) options for improving the environmental effects of the package

and

That the provisions of the bills implementing the proposed new tax system stand referred to the previously mentioned committees for inquiry and report in conjunction with the terms of reference authorised by this resolution, as soon as the bills have been introduced in the House of Representatives.