Footnotes

Chapter 1

[1]        The Hon Joe Hockey MP and Senator the Hon Mathias Cormann, Media Release, 'Coalition Commences National Commission of Audit', 22 October 2013.

[2]        The Hon Joe Hockey MP and Senator the Hon Mathias Cormann, Media Release, 'Coalition Commences National Commission of Audit', 22 October 2013.

[3]        Information from: www.ncoa.gov.au/faqs.html (accessed 17 December 2013).

[4]        The Hon Joe Hockey MP and Senator the Hon Mathias Cormann, Media Release, 'Coalition Commences National Commission of Audit', 22 October 2013.

[5]        National Commission of Audit, Terms of Reference, p. 1, available at: www.ncoa.gov.au/ (accessed 20 January 2014).

[6]        Proof Committee Hansard, 15 January 2014, p. 2.

[7]        See Information from: www.ncoa.gov.au/faqs.html (accessed 17 December 2013); The Hon Joe Hockey MP and Senator the Hon Mathias Cormann, Media Release, 'Coalition Commences National Commission of Audit', 22 October 2013.

[8]        Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 2.

[9]        The Hon Joe Hockey MP, Media Release, 'Commission of Audit's Phase 1 reporting date', 21 January 2014, available at: http://jbh.ministers.treasury.gov.au/media-release/001-2014/ (accessed 22 January 2014).

[10]      Joanna Heath and Mathew Dunckley, 'Get audit in the open, Hockey told', Australian Financial Review, 16 January 2014.

[11]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 9.

Chapter 2

[1]        National Commission of Audit, Terms of Reference, p. 1.

[2]        Proof Committee Hansard, 15 January 2014, p. 5.

[3]        Proof Committee Hansard, 15 January 2014, p. 3.

[4]        Proof Committee Hansard, 15 January 2014, p. 11. See also Noel Towell and Hamish Boland-Rudder, 'Labor's public service job cuts could hamper Coalition's plan to slash', Sydney Morning Herald, 19 November 2013, available at: www.smh.com.au/national/public-service/labors-public-service-job-cuts-could-hamper-coalitions-plan-to-slash-20131119-2xrxj.html (accessed 20 January 2014).

[5]        Proof Committee Hansard, 15 January 2014, p. 11.

[6]        Proof Committee Hansard, 15 January 2014, p. 11.

[7]        Proof Committee Hansard, 15 January 2014, p. 11.

[8]        Proof Committee Hansard, 15 January 2014, p. 11.

[9]        Proof Committee Hansard, 15 January 2014, p. 12.

[10]      Proof Committee Hansard, 15 January 2014, p. 13.

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

[12]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 2.

[13]      Proof Committee Hansard, 15 January 2014, p. 40.

[14]      Proof Committee Hansard, 15 January 2014, p. 40.

[15]      Proof Committee Hansard, 15 January 2014, p. 18.

[16]      Proof Committee Hansard, 15 January 2014, p. 23.

[17]      Proof Committee Hansard, 15 January 2014, p. 18.

[18]      Proof Committee Hansard, 15 January 2014, p. 25.

[19]      Proof Committee Hansard, 15 January 2014, p. 18.

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

[21]      Mr Tim Lyons, Proof Committee Hansard, 5 February 2014, p. 12.

[22]      Mr Tim Lyons, Proof Committee Hansard, 5 February 2014, p. 10.

[23]      Proof Committee Hansard, 5 February 2014, p. 40.

[24]      Proof Committee Hansard, 15 January 2014, p. 2.

[25]      Proof Committee Hansard, 15 January 2014, p. 2.

[26]      Proof Committee Hansard, 15 January 2014, p. 15.

[27]      Proof Committee Hansard, 15 January 2014, p. 18.

[28]      Proof Committee Hansard, 15 January 2014, p. 15.

[29]      Proof Committee Hansard, 15 January 2014, p. 15.

[30]      Mr Tim Lyons, Assistant Secretary, ACTU, Proof Committee Hansard, 5 February 2013, p.10.

[31]      Proof Committee Hansard, 15 January 2014, p. 17.

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

[33]      National Commission of Audit, Terms of Reference.

[34]      National Commission of Audit, Terms of Reference.

[35]      Proof Committee Hansard, 15 January 2014, p. 26.

[36]      Ms Jennifer Doggett, Mr Ian McAuley and Mr John Menadue AO, Submission 6, p. 4-5; National Tertiary Education Union, Submission 11, p. 7; United Voice, Submission 23, p. 2; Australian Council of Trade Unions, Submission 24, pp 1-3; Australian Services Union, Submission 39, p. 7;

[37]      Australian Council of Trade Unions, Submission 24, pp 1-3.

[38]      Australian Services Union, Submission 23, p. 7.

[39]      Australian Council of Trade Unions, Submission 24, pp 1-3; Ms Jennifer Doggett, Mr Ian McAuley and Mr John Menadue AO, Submission 6, p. 4-5.

[40]      Ms Jennifer Doggett, Mr Ian McAuley and Mr John Menadue AO, Submission 6, pp 4-5, 6-7.

[41]      Proof Committee Hansard, 15 January 2014, p. 27.

[42]      Proof Committee Hansard, 15 January 2014, p. 27.

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

[44]      Proof Committee Hansard, 15 January 2014, pp 27-28.

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

[46]      Proof Committee Hansard, 15 January 2014, p. 44.

[47]      Proof Committee Hansard, 15 January 2014, p. 45.

[48]      Mr Peter Crone, Head of the National Commission of Audit Secretariat, Proof Committee Hansard, 15 January 2014, p. 44.

[49]      Proof Committee Hansard, 15 January 2014, p. 46.

[50]      Proof Committee Hansard, 15 January 2014, pp 46-47.

[51]      Proof Committee Hansard, 15 January 2014, pp 46-47.

[52]      Proof Committee Hansard, 15 January 2014, p. 6.

[53]      Proof Committee Hansard, 15 January 2014, p. 16.

[54]      Proof Committee Hansard, 15 January 2014, p. 21.

[55]      Proof Committee Hansard, 15 January 2014, p. 1.

[56]      Proof Committee Hansard, 15 January 2014, p. 3.

[57]      Media conference 22 October 2013, available at http://jbh.ministers.treasury.gov.au/transcript/008-2013/ (accessed 20 January 2013) and a 7.30 Report interview on 22 October 2013, available at: http://jbh.ministers.treasury.gov.au/transcript/013-2013/ (accessed 20 January 2014). See also Lauren Wilson, 'Tony Abbott dismisses fresh push to re-examine the GST', The Australian, 20 September 2013; Emma Griffiths, 'Tony Abbott says paid parental scheme may face changes to get passed by the Senate', ABC news online, 19 December 2013.

[58]      Phillip Coorey, 'Hockey lays ground for cuts', Australian Financial Review, 5 February 2014.

[59]      Proof Committee Hansard, 15 January 2014, p. 7.

[60]      Proof Committee Hansard, 15 January 2014, p. 7.

[61]      See for example, ACTU, Submission 24, p. 3; CPSU, Submission 38, p. 2 (of the submission to the National Commission of Audit).

[62]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 16.

Chapter 3

[1]        National Commission of Audit, Terms of Reference, p. 1.

[2]        National Commission of Audit, Terms of Reference, p. 1.

[3]        Business Council of Australia, Submission to the National Commission of Audit (December 2013) at www.bca.com.au/publications/submission-to-the-national-commission-of-audit

[4]        Business Council of Australia, Submission to the National Commission of Audit, p. 25

[5]        Mr Jarrod Ball, Acting Chief Economist, Business Council of Australia, Proof Committee Hansard, 5 February 2014, pp 26-27.

[6]        Proof Committee Hansard, 5 February 2014, p. 55.

[7]        OECD, Economic Outlook 2013 Volume 2 (November) at www.oecd.org/eco/economicoutlook.htm

[8]        Proof Committee Hansard, 5 February 2014, p. 8.

[9]        Proof Committee Hansard, 5 February 2014, p. 13.

[10]      Proof Committee Hansard, 5 February 2014, p. 48.

[11]      Proof Committee Hansard, 5 February 2014, pp 49-50.

[12]      Proof Committee Hansard, 5 February 2014, p. 37.

[13]      Proof Committee Hansard, 5 February 2014, p. 60.

[14]      Dr Richard Denniss, Proof Committee Hansard, 5 February 2014, p. 21; Justin Tyson, Reforming Tax Expenditures in Italy: What, Why, and How? IMF Working Paper January 2014, Figure 1.

[15]      Proof Committee Hansard, 5 February 2014, p. 9.

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

[17]      Proof Committee Hansard, 5 February 2014, p. 9.

[18]      Proof Committee Hansard, 5 February 2014, p. 44, referring to Australia's future tax system (2010).

[19]      Proof Committee Hansard, 15 January 2014, pp 1-2.

[20]      Proof Committee Hansard, 15 January 2014, p. 2.

[21]      Proof Committee Hansard, 5 February 2014, p. 16.

[22]      Proof Committee Hansard, 5 February 2014, pp 10-11.

[23]      Proof Committee Hansard, 5 February 2014, pp 10-11.

[24]      Proof Committee Hansard, 5 February 2014, p.47.

[25]      Proof Committee Hansard, 5 February 2014, p.46.

[26]      Mr Tim Lyons, Assistant Secretary, ACTU, Proof Committee Hansard, 5 February 2014, p. 8.

[27]      Proof Committee Hansard, 5 February 2014, p. 37.

[28]      Proof Committee Hansard, 15 January 2014, p. 4.

[29]      Proof Committee Hansard, 15 January 2014, p. 24.

[30]      Proof Committee Hansard, 5 February 2014, p. 2.

[31]      Proof Committee Hansard, 5 February 2014, p. 3.

[32]      Proof Committee Hansard, 5 February 2014, p. 8.

[33]      Proof Committee Hansard, 5 February 2014, p. 13; see also Mr McAuley, Proof Committee Hansard, 5 February 2014, p. 37.

[34]      Mr Phil Bowen, Proof Committee Hansard, 5 February 2014, p. 58.

[35]      Proof Committee Hansard, 5 February 2014, p. 35.

[36]      Proof Committee Hansard, 5 February 2014, p. 35.

[37]      Proof Committee Hansard, 5 February 2014, p. 20; See also Mr McAuley, Proof Committee Hansard, 5 February 2014, p. 41.

[38]      National Commission of Audit, Terms of Reference.

[39]      Proof Committee Hansard, 15 January 2014, p. 3.

[40]      Proof Committee Hansard, 15 January 2014, p. 3. See also Committee Hansard, 15 January 2014, p. 25.

[41]      Proof Committee Hansard, 15 January 2014, p. 3.

[42]      Proof Committee Hansard, 15 January 2014, p. 4.

[43]      Proof Committee Hansard, 15 January 2014, p. 4.

[44]      Proof Committee Hansard, 15 January 2014, p. 4.

[45]      Proof Committee Hansard, 15 January 2014, p. 4.

[46]      Proof Committee Hansard, 15 January 2014, p. 4.

[47]      Proof Committee Hansard, 15 January 2014, p. 33.

[48]      Proof Committee Hansard, 15 January 2013, p. 33.

[49]      Mr Nigel Ray, Proof Committee Hansard, 15 January 2013, p. 69. See also Department of Finance, answers to question on notice, 15 January 2014 (received 3 February 2014).

[50]      Proof Committee Hansard, 5 February 2014, pp 10-11.

[51]      Proof Committee Hansard, 5 February 2014, p. 47.

Government senators' dissenting report

[1]        Proof Committee Hansard, 5 February 2014, p. 32.

[2]        Ms Maria Tarrant, Deputy Chief Executive, Business Council of Australia, Proof Committee Hansard, 5 February 2014, p. 21.

[3]        Dr Richard Denniss, Executive Director of The Australia Institute, Proof Committee Hansard, 5 February 2014, p. 17.

[4]        Proof Committee Hansard, 15 January 2014, pp 1-2.

[5]        Proof Committee Hansard, 5 February 2014, p. 1.

[6]        Proof Committee Hansard, 5 February 2014, p. 5.

[7]        Proof Committee Hansard, 5 February 2014, p. 6.

[8]        Proof Committee Hansard, 5 February 2014, p. 29.

[9]        Proof Committee Hansard, 5 February 2014, p. 6.

[10]      International Monetary Fund, Australia: 2013 Article IV Consultation – Staff Report; Press Release and Statement by the Executive Director for Australia, IMF Country Report No. 14/51, February 2014, p. 17.

[11]      International Monetary Fund, Australia: 2013 Article IV Consultation – Staff Report; Press Release and Statement by the Executive Director for Australia, IMF Country Report No. 14/51, February 2014, p. 8.

[12] The Australian, ‘Hawke, Keating tell PM to slash spending’, January 1 2014, p.1

[13] The Australian, ‘Hawke, Keating tell PM to slash spending’, January 1 2014, p.1

[14]      See letter from Mr Tony Shepherd AO, commission chair, to Senator Richard Di Natale, committee chair, dated 14 January 2014.

[15]      See letter from Mr Tony Shepherd AO, commission chair, to Senator Richard Di Natale, committee chair, dated 14 January 2014.

[16]      Proof Committee Hansard, 15 January 2014, pp 5, 9.

[17]      National Commission of Audit, Answers to questions on notice, received 31 January 2014, number 8.

[18]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 2.

[19]      National Commission of Audit, Answers to questions on notice, received 31 January 2014, number 2.

[20]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 2.

[21]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 20.

[22]      Mr Tony Shepherd, Proof Committee Hansard, 15 January 2014, p. 25.

[23]      Mr Jarrod Ball, Acting Chief Economist, Business Council of Australia, Proof Committee Hansard, 5 February 2014, p. 29.

[24]      Proof Committee Hansard, 5 February 2014, p. 35.

[25]      See www.liberal.org.au/lowering-company-tax (accessed 10 February 2014).

[26]      Proof Committee Hansard, 5 February 2014, p. 4.