Purpose of the report
1.1
This report contains the Joint Standing Committee on Treaties’ review of the following treaty actions:
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, 7 June 2017);
Framework Agreement on the establishment of the International Solar Alliance (New Delhi, 18 July 2017);
Agreement between the Government of Australia and the Government of the Republic of Mauritius relating to Air Services (Port Louis, 4 February 2016);
Agreement between the Government of Australia and the Government of the State of Israel relating to Air Services (Sydney, 23 February 2017); and
Agreement between the Government of Australia and the Government of Hungary relating to Air Services (Budapest, 23 September 2016).
1.2
The Committee’s resolution of appointment empowers it to inquire into any treaty action to which Australia has become a signatory, on the treaty being tabled in Parliament.
1.3
Treaties, and matters arising from them, are evaluated to ensure that ratification is in the national interest, and that unintended or negative effects on Australia will not arise.
1.4
Prior to tabling, major treaty actions are subject to a National Interest Analysis (NIA), prepared by the Government. This document considers arguments for and against the treaty and outlines the treaty obligations and any consultations undertaken with State and Territory Governments, Federal and State and Territory agencies, and with industry and non-government organisations.
1.5
A Regulation Impact Statement (RIS) may accompany the NIA. The RIS provides an account of the regulatory impact of the treaty action where adoption of the treaty will involve a change in the regulatory environment for Australian business. The treaties examined in this report did not require a RIS.
1.6
Copies of the treaty actions considered in this report and their associated documentation may be obtained from the Committee Secretariat or accessed through the Committee’s website at:
https://www.aph.gov.au/Parliamentary_Business/Committees/Joint/Treaties/OECDTaxMeasuresBEPS;
https://www.aph.gov.au/Parliamentary_Business/Committees/Joint/Treaties/SolarAlliance; and
https://www.aph.gov.au/Parliamentary_Business/Committees/Joint/Treaties/AirServices3Agreements.
1.7
This Report also contains the Committee’s views on four minor treaty actions:
Amendments to the Annex of the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto Amendments to MARPOL Annex I (Form B of the Supplement to the International Oil Pollution Prevention Certificate);
Amendments to the Annex of the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto Amendments to MARPOL Annex V (Substances that are Harmful to the Marine Environment and Form of Garbage Record Book);
Amendments to the Annex of the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the protocol of 1978 relating thereto Amendments to MARPOL Annex VI (Data collection system for fuel oil consumption of ships); and
Amendment to the Agreement between the Government of Australia and the World Intellectual Property Organization (WIPO) in relation to the functioning of the Australian Patent Office as an International Searching Authority and International Preliminary Examining Authority under the Patent Cooperation Treaty.
Conduct of the Committee’s review
1.8
The treaty actions reviewed in this report were advertised on the Committee’s website from the date of tabling. The Committee received two submissions for the inquiry into the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and one each for the inquiry into the Framework Agreement on the establishment of the International Solar Alliance and the inquiry into the three air service agreements.
1.9
The Committee held a public hearing into the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting in Canberra on 11 September 2017 and a public hearing into the remaining four treaty actions in Canberra on 16 October 2017. The transcripts of evidence from the public hearings may be obtained from the Committee Secretariat or accessed through the Committee’s website. A list of submissions received is at Appendix A. A list of witnesses who appeared at the public hearings is at Appendix B.