| Joint Standing Committee on Electoral Matters

Footnotes

Chapter 1 Introduction

[1]       Senate, Journals of the Senate, No. 9, Wednesday 19 March 2008, p. 291.

[2]       Senate, Journals of the Senate, No. 5, Wednesday 12 March 2008, p. 210.

[3]       See NSW Parliament’s Legislative Council Select Committee inquiry into electoral and political party funding (http://www.parliament.nsw.gov.au/partyfunding), the Victorian Parliament’s Electoral Matters Committee inquiry into political donations (http://www.parliament.vic.gov.au/emc/)  and the Tasmanian Parliament’s Working Arrangements of the Parliament Committee inquiry into campaign financing (http://www.parliament.tas.gov.au/ctee/wparl.htm).

[4]       Senator the Hon John Faulkner, Special Minister of State, ‘Electoral Reform’, media release, 28 March 2008.

[5]       Coles T, The Treasury, transcript, 29 April 2008, p. 7.

[6]       Income Tax Assessment Act 1997, s. 8-1.

[7]       Income Tax Assessment Act 1997, s. 30-241.

[8]       Australian Taxation Office, Political contributions and gifts – GiftPack, viewed on 26 March 2008 at www.ato.gov.au/print.asp?doc=content/61195.htm.

[9]       Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 26.

[10]     O’Conner M, The Treasury, transcript, 29 April 2008, p. 12.

[11]     Hardy M, Australian Taxation Office, transcript, 29 April 2008, p. 8.

[12]     Coles T, The Treasury, transcript, 29 April 2008, p. 20.

[13]     Australian Taxation Office, Taxation Ruling TR 2000/7, Income tax: subscriptions, joining fees, levies and contributions paid to associations by individuals, clauses 6 and 12.

[14]     Baldry J (1998), ‘Abolishing income tax deductions for work-related expenses’, Agenda, vol 5, no 1, p. 49.

[15]     See Division 26 of the Income Tax Assessment Act 1997.

[16]     Income Tax Assessment Act 1915, s. 18.

[17]     business.gov.au abn lookup, Deductible gift recipients, viewed on 6 May 2008 at www.abn.business.gov.au/(xwjo5z45slyzlx55zz52rr55)/content.aspx?page=dgrListing.

[18]     Senate Select Committee on Political Broadcasts and Political Disclosure (1991), Report, p. 84.

[19]     Political Broadcasts and Political Disclosures Act 1991, Part 6, s. 38(2).

[20]     Australian Taxation Office, Taxation determination, 92/114.

[21]     Joint Standing Committee on Electoral Matters (1989), Who pays the piper calls the tune, p. 91.

[22]     Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Bill 2005, Explanatory Memorandum, p. 16.

[23]     Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Bill 2005, Explanatory Memorandum, p.3.

[24]     Parliamentary Library, Taxation Laws Amendment (Political Donations) Bill 1999, Bills Digest No. 134 1998-99, p. 1; Taxation Laws Amendment (Political Donations) Bill 1998, Bills Digest No. 237 1997-98, p. 1.

[25]     Senate, Notice Paper, no 194, p. 30; Senate, Notice Paper, no 216, 27 September 2001, p. 8.

[26]     Joint Standing Committee on Electoral Matters (1997), The 1996 Federal Election: Report of the Inquiry into the conduct of the 1996 election and matters related thereto, pp. 103–104.

[27]     Joint Standing Committee on Electoral Matters (2000), The 1998 Federal Election: Report of the Inquiry into the conduct of the 1998 election and matters related thereto, p. 133.

[28]     Joint Standing Committee on Electoral Matters (2005), The 2004 Federal Election: Report of the Inquiry into the conduct of the 2004 election and matters related thereto, p. 340.

[29]     Joint Standing Committee on Electoral Matters (2005), The 2004 Federal Election: Report of the Inquiry into the conduct of the 2004 election and matters related thereto, p. 378.

[30]     The Electoral Matters and Referendum Amendment (Electoral Integrity and Other Measures) Bill 1995 was introduced in the House on 8 December 2005 and passed the House on 11 May 2006. The Bill was introduced in the Senate on 13 June 2006 and passed the Senate on 21 June 2006.

[31]     Joint Standing Committee on Electoral Matters (2006), Funding and Disclosure: Inquiry into disclosure of donations to political parties and candidates, p. 14.

[32]     Joint Standing Committee on Electoral Matters (2006), Funding and Disclosure: Inquiry into disclosure of donations to political parties and candidates, p. 18.

[33]     Hon Kim C Beazley MP, Leader of the Opposition, ‘A nation building role for the public service, The Don Dunstan Oration, Adelaide, 3 October 2006; Hon Lindsay Tanner MP, Minister for Finance and Administration, ‘Labour’s $3 billion savings plan’, media release, 2 March 2007.

[34]     Australian Labor Party (2004), National Platform and Constitution 2004, p. 272.

[35]     Australian Labor Party, submission 1, p. 2.

[36]     Tax Laws Amendment (2008 Measures No. 1) Bill 2008, Explanatory Memorandum, p. 3.

[37]     Hon Chris Bowen MP, Assistant Treasurer, House of Representatives Debates, 13 February 2008, p. 207.

[38]     Income Tax Assessment Act 1997, Division 26.

[39]     Hardy M, Australian Taxation Office, 29 April 2008, p. 19.

[40]     Explanatory Memorandum, Tax Laws Amendment (2008 Measures No. 1) Bill 2008, p. 9.

[41]     Income Tax Assessment Act 1997, s. 110-38.

[42]     Coles T, The Treasury, transcript, 29 April 2008, p. 15.

[43]     Committee on Standards in Public Life (1998), The funding of political parties in the United Kingdom, Fifth Report of the Committee, vol. 1, pp. 94–95; Sempill S and Tham J, submission 9, pp. 3–4; Thompson N, submission 8, p. 2; Democratic Audit of Australia, submission 6, pp. 2–3.

[44]     Committee on Standards in Public Life (1998), The funding of political parties in the United Kingdom, Fifth Report of the Committee, vol. 1, pp. 94–95.

[45]     Thompson N, submission 8, p. 2; Sempill S  and Tham J, submission 9, p. 3; Democratic Audit of Australia, submission 6, p. 3.

[46]     Committee on Standards in Public Life (1998), The funding of political parties in the United Kingdom, Fifth Report of the Committee, vol. 1, pp. 94–95.

[47]     UK Electoral Commission (2004), The funding of political parties: Report and recommendations, p. 100.

[48]     UK Electoral Commission (2004), The funding of political parties: Report and recommendations, p. 101.

[49]     UK Electoral Commission (2004), The funding of political parties: Report and recommendations, p. 101.

[50]     Democratic Audit of Australia, submission 6, p. 3.

Chapter 2 Implications of the proposed changes

[1]       The Treasury, submission 10, p. 5.

[2]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 3.

[3]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 3.

[4]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 4.

[5]       Treasury acknowledged the 2004 study by Jaensch D, Brent P and Bowden B entitled Australian political parties in the spotlight, Australian National University (exhibit 1).

[6]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 5.

[7]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 5.

[8]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 6.

[9]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 7.

[10]     Gallagher P, The Treasury, transcript, 29 April 2008, p. 5.

[11]     Gallagher P, The Treasury, transcript, 29 April 2008, p. 10.

[12]     Gallagher P, The Treasury, transcript, 29 April 2008, p. 11.

[13]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 33.

[14]     Democratic Audit of Australia, submission 6, p. 1.

[15]     Lyons M, McGregor-Lowndes M and O’Donoghue P (2006), ‘Researching Giving and Volunteering in Australia’ in Australian Journal of Social Issues, Vol.41 No.4, Summer 2006, pp. 385-397.

[16]     Young S and Tham J (2006), Political Finance in Australia: A Skewed System, Democratic Audit of Australia, ANU, Canberra.

[17]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 23.

[18]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 23; Honoré-Morris D, submission 5, p. 3; Sempill S and Tham J, submission 9, p. 3.

[19]     Young L (2005), ‘Regulating Campaign finance in Canada: Strengths and weaknesses’, cited in Sempill S and Tham J, submission no. 9, p. 4.

[20]     Sempill S and Tham J, submission no. 9, p. 4.

[21]     The Nationals, submission 3, p. 4.

[22]     The Liberal Party of Australia, submission 2, p. 1.

[23]     Thompson N, submission 8, p. 2.

[24]     Australian Labor Party, submission 1, p. 2. 

[25]     Sempill S and Tham J, submission 9, p. 5.

[26]     Honoré-Morris D, submission 5, p. 3.

[27]     Sempill S and Tham J, submission 9, p. 3.

[28]     Tham J and Young S (2006), Political finance in Australia: A skewed and secret system, Democratic Audit of Australia, ANU, Canberra, pp. 44–45.

[29]     Australian Taxation Office, Draft taxation ruling TR 1999/D6, Income tax and fringe benefits tax: Members of parliament – allowances, reimbursements, donations and gifts, benefits, deductions and recoupments, para 251.

[30]     Coles T, The Treasury, transcript, 29 April 2008, p. 15.

[31]     Gallagher P, The Treasury, transcript, 29 April 2008, p. 12.

[32]     Gallagher P, The Treasury, transcript, 29 April 2008, p. 12.

[33]     Hardy M, Australian Taxation Office, transcript, 29 April 2008, p. 16.

[34]     Sempill S and Tham J, submission 9, p. 6.

[35]     Ramsay I, Stapleton G and Vernon J (2002), Political donations by Australian companies, University of Melbourne Faculty of Law Public Law and Legal Theory Working Paper No. 25, pp. 4–15.

[36]     Democratic Audit of Australia, submission 6, p. 2.

[37]     Ramsay I, Stapleton G and Vernon J (2002), Political donations by Australian companies, University of Melbourne Faculty of Law Public Law and Legal Theory Working Paper No. 25, p. 19.

[38]     Democratic Audit of Australia, submission 6, p. 2.

[39]     Democratic Audit of Australia, submission 6, p. 2.

[40]     Democratic Audit of Australia, submission 6, p. 4.

[41]     Sempill S and Tham J, submission 9, p. 5. 

[42]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 26.

[43]     D Foskey MLA, submission 7, p. 1. 

[44]     D Foskey MLA, submission 7, p. 2. 

[45]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 29.

[46]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 31.

[47]     Sempill S and Tham J, submission 9, p. 2. 

[48]     Sempill S and Tham J, submission 9, p. 2. 

[49]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 24.

[50]     Australian Labor Party, submission 1, p. 2.

[51]     Sempill S and Tham J, submission 9, p. 6.

[52]     The Nationals, submission 3, p. 3.

[53]     The Nationals, submission 3, p. 3.

[54]     The Nationals, submission 3, p. 2.

[55]     Democratic Audit of Australia, submission 6, p. 4.

[56]     Hon Malcolm Turnbull MP, House of Representatives Debates, 21 February 2008, p. 1117; Mr Michael Keenan MP, House of Representatives Debates, 21 February 2008, p. 1121; Mr Scott Morrison MP, House of Representatives Debates, 21 February 2008, p. 1130; Senator the Hon Michael Ronaldson, transcript, 29 April 2008, p. 1; Hon Bruce Scott MP, transcript, 29 April 2008, p. 1.

[57]     The Liberal Party of Australia, submission 2, p. 1.

[58]     The Nationals, submission 3, pp. 1–2.

[59]     Australian Labor Party, submission 1, p. 2.

[60]     Democratic Audit of Australia, submission 6, p. 4.

[61]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 31.

[62]     Thompson N, submission 8, p. 2.

[63]     Sempill S and Tham J, submission 9, pp. 5–7.

Minority Report

[1]       Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 36.

[2]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 3.

[3]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 5.

[4]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 5.

[5]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 11.

[6]       The Treasury, submission 10, p. 3.

[7]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 6.

[8]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 6.

[9]       Gallagher P, The Treasury, transcript, 29 April 2008, p. 7.

[10]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 33.

[11]     Mr Daryl Melham MP, transcript, 29 April 2008, p. 32.

[12]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 32.

[13]     Transcript, 29 April 2008, p. 15.

[14]     Orr G, Democratic Audit of Australia, transcript, 29 April 2008, p. 27.

[15]     Transcript, 29 April 2008, p. 21.

[16]     The Treasury, submission 10, p. 2

 

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