House of Representatives Committees

| Parliamentary Joint Committee on Treaties

Footnotes

Chapter 2 Measure 1 (2005) Annex VI to the Protocol on Environmental Protection to the Antarctic Treaty: Liability arising from environmental emergencies (Stockholm, 17 June 2005)

[1] National Interest Analysis [2011] ATNIA 13 with attachment on consultation Measure 1 (2005) Annex VI to the Protocol on Environmental Protection to the Antarctic Treaty: Liability arising from environmental emergencies(Stockholm, 17 June 2005), [2011] ATNIF 7; National Interest Analysis [2011] ATNIA 14 with attachment on consultation Measure 4 (2004) Insurance and contingency planning for tourism and non-governmental activities in the Antarctic Treaty area (Cape Town, 4 June 2004) [2011] ATNIF 8; National Interest Analysis [2011] ATNIA 15 with attachment on consultation Measure 15 (2009) Landing of persons from passenger vessels in the Antarctic Treaty area (Baltimore, 17 April 2009) [2011] ATNIF 9; para 1. (Hereafter referred to as ‘NIA’ ‘Measure 1’, ‘Measure 4 and/or ‘Measure 15’)

[2] ‘Australian Antarctic Division: Treaty Partners’, <http://www.antarctica.gov.au/antarctic-law-and-treaty/treaty-partners>, accessed 13 September 2011.

[3] ‘Australian Antarctic Division: Treaty Partners’, <http://www.antarctica.gov.au/antarctic-law-and-treaty/treaty-partners>, accessed 13 September 2011.

[4] NIA Measure 1, Measure 4 and Measure 15, para 6.

[5] NIA Measure 1, Measure 4 and Measure 15, para 7.

[6] Regulation Impact Statement (RIS), Measure 1, para. 1.8.

[7] RIS, Measure 15, paras. 1.3 & 1.4.

[8] RIS, Measure 1, para. 1.8.

[9] RIS, Measure 1, paras. 1.8 & 1.9.

[10] RIS, Measure 4, para. 1.5.

[11] NIA Measure 4, para. 10.

[12] RIS, Measure 1, para. 1.7.

[13] RIS, Measure 1, para. 1.8.

[14] RIS, Measure 1, para. 1.9

[15] NIA Measure 15, para. 9

[16] NIA Measure 15, para. 10.

[17] RIS, Measure 15, paras. 1.3 & 1.4.

[18] RIS, Measure 1, paras. 1.17 & 1.19; RIS, Measure 4, para 1.14 – 1.15, & RIS, Measure 15, para. 4.14.

[19] Mr Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian Antarctic Division, Department of Sustainability , Environment, Water, Population and Communities, Committee Hansard, 22 August 2011, p. 6.

[20] Mr Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian Antarctic Division, Department of Sustainability , Environment, Water, Population and Communities, Committee Hansard, 22 August 2011, pp. 6-7.

[21] NIA, Measure 1, para 12; Measure 14, & 15, para. 15.

[22] Mr Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian Antarctic Division, Department of Sustainability , Environment, Water, Population and Communities, Committee Hansard, 22 August 2011, p. 8.

[23] NIA, Measure 1, para. 12.

[24] Mr Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian Antarctic Division, Department of Sustainability , Environment, Water, Population and Communities, Committee Hansard, 22 August 2011, pp. 7 – 8.

Chapter 3 Five tax agreements involving the Marshall Islands, Mauritius and Montserrat

[1] Organisation for Economic Development and Cooperation (OECD), Global Forum on Transparency and Exchange of Information for Tax Purposes Information Brief, September 2011, < http://www.oecd.org/dataoecd/32/45/43757434.pdf>, viewed 18 September 2011.

[2] OECD, The OECD’s Project on Harmful Tax Practices: 2006 Update on Progress in Member Countries, 2006, p. 3.

[3] OECD, Harmful Tax Competition: An Emerging Global Issue, 1998, p. 71.

[4] OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes Information Brief, September 2011, < http://www.oecd.org/dataoecd/32/45/43757434.pdf>, viewed 18 September 2011.

[5] National Interest Analysis [2011] ATNIA 16, Agreements on the Exchange of Information with Respect to Taxes between Australia and: the Marshall Islands [2010] ATNIF 34; Mauritius [2010] ATNIF 52; and Montserrat [2010] ATNIF 50, Para. 5. Hereafter referred to as the TIEA NIA.

[6] Mr Gregory Wood, Manager, International Tax Treaties Unit, International Tax and Treaties Division, Department of the Treasury, Committee Hansard, 12 September 2011, p. 2.

[7] TIEA NIA, para. 5.

[8] TIEA NIA, para. 6.

[9] TIEA NIA, para. 13.

[10] TIEA NIA, para. 13.

[11] TIEA NIA, para. 8.

[12] TIEA NIA, para. 27.

[13] TIEA NIA, para. 30.

[14] TIEA NIA, para. 30.

[15] TIEA NIA, para. 16.

[16] TIEA NIA, para. 16.

[17] TIEA NIA, para. 18.

[18] TIEA NIA, para. 18.

[19] TIEA NIA, para. 22.

[20] TIEA NIA, para. 23.

[21] National Interest Analysis [2011] ATNIA 17, Agreements for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments between Australia and the Marshall Islands ([2010] ATNIF 36) and Mauritius ([2010] ATNIF 53), para. 8. Hereafter called the Allocation of Taxing Rights NIA.

[22] Mrs Deborah Anne Robinson, TIEA Project Leader, Internationals, Large Business and Internationals, Australian Taxation Office, Committee Hansard, 12 September 2011, p. 4.

[23] Allocation of Taxing Rights NIA, para. 18.

[24] Allocation of Taxing Rights NIA, para. 22.

[25] Allocation of Taxing Rights NIA, para. 7.

[26] Allocation of Taxing Rights NIA, para. 13.

[27] Allocation of Taxing Rights NIA, para. 14.

[28] Allocation of Taxing Rights NIA, para. 15.

[29] Allocation of Taxing Rights NIA, para. 10.

[30] Allocation of Taxing Rights NIA, para. 11.

[31] OECD, About Transfer Pricing, <http://www.oecd.org/ctp/tp> viewed 18 September 2011.

[32] OECD, About Transfer Pricing, <http://www.oecd.org/ctp/tp> viewed 18 September 2011.

[33] Allocation of Taxing Rights NIA, para. 16.

[34] Allocation of Taxing Rights NIA, para. 16.

[35] Allocation of Taxing Rights NIA, para. 16.

[36] Mrs Deborah Anne Robinson, TIEA Project Leader, Internationals, Large Business and Internationals, Australian Taxation Office, Committee Hansard, 12 September 2011, p. 3.

[37] Australian Taxation Office, Compliance Program 2011-12, p. 25.

[38] Mr Gregory Wood, Manager, International Tax Treaties Unit, International Tax and Treaties Division, Department of the Treasury, Committee Hansard, 12 September 2011, p. 4.

Chapter 4 Agreement between Australia and the Republic of Hungary on Social Security (Gödöllő – 7 June 2011)

[1] National Interest Analysis (NIA) [2011] ATNIA 19, Agreement between Australia and the Republic of Hungary on Social Security [2011] ATNIF 12, para. 3.

[2] NIA, para. 3.

[3] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 6.

[4] NIA, para. 4.

[5] NIA, para. 5.

[6] NIA, para. 4.

[7] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 6.

[8] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 6.

[9] Agreement between Australia and the Republic of Hungary on Social Security, Article 12.

[10] Agreement between Australia and the Republic of Hungary on Social Security, Article 13.

[11] Agreement between Australia and the Republic of Hungary on Social Security, Article 14.

[12] Agreement between Australia and the Republic of Hungary on Social Security, Article 15.

[13] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 8.

[14] Agreement between Australia and the Republic of Hungary on Social Security, Article 19.

[15] NIA, para. 15.

[16] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 7.

[17] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 8.

[18] NIA, para. 17.

[19] NIA, paras. 17-18.

[20] NIA, para. 19.

[21] Mr Peter Hutchinson, Section Manager, Agreements, International Branch, Department of Families, Housing, community Services and Indigenous Affairs, Committee Hansard, 12 September 2011, p. 8.