Footnotes

Chapter 1

[1]        Journals of the Senate, No. 28, 14 May 2014, p. 811. Note: Although the report was due to be tabled on 13 May 2014, activities in the chamber resulted in a delay in tabling until 14 May 2014. 

Chapter 2

[1]        Senate Select Committee into the Abbott Government's Commission of Audit, First Interim Report, April 2014, pp 31-32.

[2]        Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures (accessed 16 April 2014). Note: The figure of $115 billion is the potential revenue loss from tax expenditures alone. Note: The term 'tax concessions' is used in this chapter to cover a number of features of the tax system, including tax expenditures, certain rebates and tax credits in the Budget, and negative gearing, which is a structural element of the tax system.

[3]        Note: Tax Expenditures are captured in the annual Tax Expenditures Statement published by the Treasury.

[4]        2012 Tax Expenditures Statement, January 2013, p. 13.

[5]        Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures (accessed 16 April 2014).

[6]        Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures (accessed 16 April 2014); See also ANAO, Audit Report No.34 2012–13 Performance Audit: Preparation of the Tax Expenditures Statement (May 2013), p. 12.

[7]        Justin Tyson, Reforming Tax Expenditures in Italy: What, Why, and How? IMF Working Paper January 2014, Figure 1.

[8]        Note: The Treasury have raised concerns that this evaluation is because of the more stringent benchmarking of the Australian tax system. See additional information, correspondence from Mr Rob Heferen, Executive Director, Revenue Group, Department of the Treasury, 28 April 2014.

[9]        Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures (accessed 16 April 2014).

[10]      Treasury, A super charter: fewer changes, better outcomes (May 2013) available at www.treasury.gov.au/Policy-Topics/SuperannuationAndRetirement/supercharter/Report (accessed 23 April 2014).

[11]      2013 Tax Expenditures Statement, January 2014, p. 12.

[12]      Professor John Hewson, Committee Hansard, 15 April 2015, p. 48.

[13]      Mr James Sorahan, Committee Hansard, 15 April 2015, p. 3.

[14]      Australian Institute of Health and Welfare, Health Expenditure 2011-12, p. 37.

[15]      Mr Sam Crosby, Committee Hansard, 15 April 2015, p. 10.

[16]      Committee Hansard, 5 February 2014, p. 13.

[17]      Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures (accessed 16 April 2014).

[18]      2013 Tax Expenditures Statement, January 2014, p. 1.

[19]      Australia's Future Tax System, Part 1, p. 72.

[20]      Committee Hansard, 15 April 2014, p. 48.

[21]      Business Council of Australia, Submission to the National Commission of Audit, Attachment 1, Report by Macroeconomics, December 2013, p. 13.

[22]      Committee Hansard, 15 April 2014, p. 47.

[23]      Treasury, A super charter: fewer changes, better outcomes (May 2013) available at www.treasury.gov.au/Policy-Topics/SuperannuationAndRetirement/supercharter/Report (accessed 23 April 2014).

[24]      Treasury, A super charter: fewer changes, better outcomes (May 2013) available at www.treasury.gov.au/Policy-Topics/SuperannuationAndRetirement/supercharter/Report (accessed 23 April 2014).

[25]      Treasury, A super charter: fewer changes, better outcomes (May 2013) available at www.treasury.gov.au/Policy-Topics/SuperannuationAndRetirement/supercharter/Report (accessed 23 April 2014); 2012 TES, p. 4.

[26]      Committee Hansard, 5 February 2014, p. 9.

[27]      Committee Hansard, 15 April 2014, p. 49.

[28]      Committee Hansard, 18 February 2014, p. 55.

[29]      Committee Hansard, 5 February 2014, p. 14.

[30]      Note: the capital gains concession is classified as tax expenditure and itemised in the TES, whereas negative gearing is regarded as a structural element of the tax system and potential revenue losses to government are not regularly reported. Dr Anne Holmes and Hannah Gobbett, Tax expenditures: costs to government that are not in the Budget (2013), available at www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/BriefingBook44p/TaxExpenditures, (accessed 16 April 2014).

[31]      2013 Tax Expenditures Statement, January 2014, p. 140.

[32]      Mr David Hetherington, Committee Hansard, 15 April 2014, p. 26; Mr Sam Crosby, Committee Hansard, 15 April 2014, p. 10. Note: foreign individuals and trusts have not been able to claim this concession from 2012. 2013, TES, p. 140.

[33]      Professor John Quiggin, Committee Hansard, 15 April 2014, p. 41. Note: it can also be used for shares and bonds.

[34]      ATO, 'Negative Gearing' at www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Investments,-including-rental-properties/ (accessed 23 April 2014).

[35]      2013 Tax Expenditures Statement, January 2014, p. 140.

[36]      Mr Sam Crosby, Committee Hansard, 15 April 2014, p. 10.

[37]      Committee Hansard, 15 April 2014, p. 10.

[38]      Committee Hansard, 5 February 2014, p. 2.

[39]      Committee Hansard, 15 April 2014, p. 30.

[40]      Committee Hansard, 15 April 2014, p. 25.

[41]      Committee Hansard, 15 April 2014, p. 10. For other suggestions see also Mr Hetherington, Committee Hansard, 15 April 2014, p. 25.

[42]      Committee Hansard, 15 April 2014, p. 43.

[43]      Committee Hansard, 15 April 2014, p. 30.

[44]      Parliamentary Library, Bills Digest no. 117 2005–06: Fuel Tax Bill 2006, p. 1.

[45]      ATO, Fuel Tax Credits for Business (October 2013) available at www.ato.gov.au/uploadedFiles/Content/ITX/downloads/BUS18875n14584.pdf (accessed 23 April 2014).

[46]      Commonwealth Budget 2013-14, Budget Paper 1, Statement 6, Table 3.1.

[47]      Mr James Sorahan, Committee Hansard, 15 April 2015, p. 3.

[48]      Mr Brendan Pearson, Committee Hansard, 15 April 2015, p. 4.

[49]      Committee Hansard, 15 April 2015, pp 26-27.

[50]      Committee Hansard, 15 April 2015, p. 55.

[51]      Australian Institute of Health and Welfare, Health Expenditure 2011-12, p. 47.

[52]      ATO, 'How the private health insurance rebate works' available at www.ato.gov.au/Individuals/Medicare-levy/In-detail/Medicare-levy-surcharge/ (accessed 23 April 2014).

[53]      Commonwealth Budget 2013-14, Budget Paper 1, Statement 6, Table 3.1.

[54]      Michael Roff ,'Should the private health insurance rebate be means tested?' Sydney Morning Herald, 11 February 2014.

[55]      Professor James Butler, Committee Hansard, 15 April 2014, p. 17.

[56]      Department of Health, 'Private health insurance rebate frequently asked questions' available at www.health.gov.au/internet/main/publishing.nsf/Content/fairer-faq (accessed 24 April 2014).

[57]      Committee Hansard, 15 April 2014, p. 17.

[58]      Committee Hansard, 18 February 2014, p. 33.

[59]      Committee Hansard, 18 February 2014, p. 53.

[60]      Committee Hansard, 18 February 2014, p. 9.

[61]      Committee Hansard, 18 February 2014, p. 19.

[62]      Committee Hansard, 18 February 2014, pp 49-50.

[63]      Committee Hansard, 18 February 2014, p. 41.

[64]      2013 Tax Expenditures Statement, January 2014, p. 86.

[65]      Productivity Commission, Trade and assistance review 2011-12, p. 140.

Chapter 3

[1]        Senate Select Committee into the Abbott Government's Commission of Audit, Interim Report, February 2014, p. 19.

[2]        David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, p. 5.

[3]        David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, p. 10.

[4]        Tom Allard, Poorest families pay most in budget', Canberra Times, 22 May 2014. See also: Peter Martin, ''Missing' figures show poor are hit', Canberra Times, 19 May 2014 citing Peter Whiteford and Daniel Nethery, 'How the budget pain is unfairly shared' Sydney Morning Herald, 19 May 2014; Ross Gittins, 'What’s inside Joe Hockey's head?', Canberra Times, 21 May 2014.

[5]        National Commission of Audit answers to questions on notice, 15 January 2014 (received 31 January 2014).

[6]        Senate Select Committee into the Abbott Government's Commission of Audit, Interim Report, February 2014, p. 16.

[7]        National Commission of Audit answers to questions on notice, 15 January 2014 (received 31 January 2014).

[8]        See http://www.ncoa.gov.au/submissions-received.html (accessed 5 May 2014).

[9]        National Commission of Audit, answers to question on notice, 15 January 2014, received 31 January 2014.

[10]      Mr Tony Shepherd, Proof Committee Hansard, 2 May 2014, p. 18.

[11]      Mr Tony Shepherd, Committee Hansard, 15 January 2014, p. 6.

[12]      Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, p. 26.

[13]      National Commission of Audit, answers to questions on notice from the 1 May 2014 hearing, received 13 May 2014.

[14]      National Commission of Audit, answers to questions on notice from the 1 May 2014 hearing, received 13 May 2014.

[15]      David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, p. 10.

[16]      Proof Committee Hansard, 2 May 2014, p. 16.

[17]      National Commission of Audit, answers to questions on notice from the 1 May 2014 hearing, received 13 May 2014.

[18]      Senate Select Committee into the Abbott Government's Commission of Audit, First Interim Report, February 2014, p. 24. See also David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, pp 15-16.

[19]      Senate Select Committee into the Abbott Government's Commission of Audit, First Interim Report, February 2014, pp 24-25. See also David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, pp 12-13, 17-18.

[20]      Mr Tony Shepherd, Proof Committee Hansard, 2 May 2014, p. 11.

[21]      Senate Select Committee into the Abbott Government's Commission of Audit, First Interim Report, February 2014, p. 36.

[22]      Senate Select Committee into the Abbott Government's Commission of Audit, First Interim Report, February 2014, p. 26, pp 31-32.

[23]      Andrew Greene, Budget 2014: Joe Hockey moves to assure miners over diesel fuel rebate, ABC News online, 5 May 2014.

[24]      'Budget 2014: Fuel Excise to increase twice a year in line with inflation', ABC online, 12 May 2014.

[25]      National Commission of Audit, Phase One, p. 87. See also Mr Tony Shepherd, Proof Committee Hansard, 2 May 2014, p. 8.

[26]      Mr Tony Shepherd, Proof Committee Hansard, 2 May 2014, p. 9.

[27]      Lisa Cox, 'Audit not privy to multibillion dollar direct action plan to reduce emissions', Sydney Morning Herald, 23 April 2014.

[28]      Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, pp 41-42.

[29]      Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, pp 43-44.

[30]      Phillip Thomson, 'Federal budget puts Canberra on the razor's edge with 16,500 public service jobs cut', Sydney Morning Herald, 13 May 2014.

[31]      Committee Hansard, 15 January 2014, p. 23.

[32]      Mr Tim Lyons, Assistant Secretary, ACTU, Committee Hansard, 18 February 2014, pp 8-9. See also also David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, pp 25-26.

[33]      David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute, Policy brief No. 61, May 2014, pp 25-26.

[34]      Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, p. 36.

[35]      Bridie Jabour, 'Young Australians to face six-month wait for unemployment benefits', The Guardian, 13 May 2014.

[36]      Mr Mick Goodna, 'This budget could devastate Indigenous Australians', The Drum, 20 May 2014.

[37]      Judith Ireland, 'Budget cuts force Australian Youth Affairs group to close', Canberra Times, 20 May 2014.

[38]      Bridie Jabour, 'Some disabled Australians will have to join work programs or have benefits cut', The Guardian, 13 May 2014; See also Department of Human Services website: http://www.humanservices.gov.au/corporate/publications-and-resources/budget/1415/measures/disability-and-carers/51-000737 (accessed 30 May 2014).

[39]      Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, pp 14-20.

[40]      Mr Tony Shepherd, Proof Committee Hansard, 2 May 2014, pp 17-18.

[41]      David Richardson, Richard Denniss and Matt Grudnoff, 'Auditing the auditors, The People's Commission of Audit, The Australia Institute,  Policy brief No. 61, May 2014, pp 21-22.

[42]      Julia Medew and Richard Willingham, 'Federal Budget 2014: Victorian doctors slam GP co-payment', Sydney Morning Herald, 14 May 2014. See also Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim Report, April 2014, pp 16-19.

[43]      Dan Harrison and Lucy Carroll, 'Medicare fee could make many skip diagnostic tests', Canberra Times, 20 May 2014. See also Jessica Kaufman, 'Vaccination blow from a baffling budget', The Drum, 20 May 2014.

[44]      Mr Mick Gooda, 'This budget could devastate Indigenous Australians', The Drum, 20 May 2014.

[45]      Dan Harrison, 'New $20 billion medical research fund: wonky, wedge or miracle cure?, Sydney Morning Herald, 18 May 2014.

[46]      National Commission of Audit, terms of reference, p. 1.

Government senators' dissenting report

[1]        Senate Select Committee into the Abbott Government's Commission of Audit, First Interim report, February 2014, Government senators' dissenting report, pp 41-47.

[2]        Senate Select Committee into the Abbott Government's Commission of Audit, Second Interim report, February 2014, Government senators' dissenting report, pp 47-57.

[3]        Senate Select Committee into the Abbott Government's Commission of Audit, Third Interim report, February 2014, Government senators' dissenting report, p. 2.

[4]        Journals of the Senate, No. 10 - 11 December 2013, p. 346.

[5]        Senate Estimates, Finance and Public Administration Legislation Committee, Estimates Hansard, 26 May 2014, p. 19.

[6]        Senate Estimates, Finance and Public Administration Legislation Committee, Estimates Hansard, 26 May 2014, p. 18.

[7]        Senate Estimates, Finance and Public Administration Legislation Committee, Estimates Hansard, 26 May 2014, p. 19.

[8]        Jacob Greber and Phillip Coorey, ‘Budget crisis is real, says PBO', Australian Financial Review, 27 May 2014, p. 1.

[9]        Senate Estimates, Economics Legislation Committee, Estimates Hansard, 4 June 2014, p. 85.

[10]      Emily Stewart, ‘OECD boss praises Australian budget for gradual return to surplus', ABC News, www.abc.net.au/news/2014-06-10/oecd-boss-praises-australian-budget-for-gradual-return-to-surpl/5512418, (accessed 12 June 2014).