[1]        Two parts of the reform package will be progressed through the next round of Appropriation Bills following Mid-Year Economic and Fiscal Outlook (MYEFO) 2016–17: a $10 million Tourism Australia advertising campaign and $10 million for the Fair Work Ombudsman and the Australian Taxation Office (ATO) to 'establish the employer register and assist with ongoing compliance initiatives and to address workplace exploitation of working holiday makers'. A measure to provide greater flexibility to employers of working holiday makers by allowing working holiday makers to stay with one employer for up to 12 months providing the second six months is worked in a different location, is being progressed separately by the Department of Immigration and Border Protection. This measure does not have a fiscal impact. Explanatory Memorandum, Income Tax Rates Amendment (working Holiday Maker Reform) Bill 2016 [and related bills], (hereafter 'Explanatory Memorandum'), p. 7; Media release, 'Better working holiday maker tax arrangements', 27 September 2016, http://sjm.ministers.treasury.gov.au/media-release/104-2016/, accessed 24 October 2016.

[2]        Explanatory Memorandum, p. 41; Joint Standing Committee on Migration, 'Seasonal change: Inquiry into the Seasonal Worker Programme' (May 2016), p. 45.

[3]        The table does not include the Medicare Levy of 2 per cent that residents for tax purposes pay (non-residents are not required to pay the levy), or the Temporary Budget Repair Levy of 2 per cent for incomes over $180,000.

[4]        The Treasury Laws Amendment (Income Tax Relief) Bill 2016, currently before the Parliament, proposes increasing the upper limit of the third bracket to $87,000. The lower limit of the fourth bracket would increase to $87,001. The bill would also increase the upper limit of the first income tax bracket for non-residents to $87,000.

[5]        If a working holiday maker's income is $37,000 or less, they will also receive the full benefit of the low income tax offset of $445. This means that, in effect, working holiday makers do not pay tax until their income exceeds $20,542. The low income tax offset reduces by 1.5 cents for every dollar over $37,000, and cuts out entirely if income is $66,667 or above. Explanatory Memorandum, p. 42; Australian Tax Office, webpage, 'Low income earners', https://www.ato.gov.au/individuals/income-and-deductions/offsets-and-rebates/low-income-earners/, accessed 17 October 2016.

[6]        Explanatory Memorandum, p. 10.

[7]        Explanatory Memorandum, p. 42.

[8]        Australian Taxation Office, webpage, 'Work out your tax residency', https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/, accessed 18 October 2016.

[9]        Explanatory Memorandum, p. 42.

[10]      Mr Michael Ingersoll, Assistant Commissioner, Individuals, Australian Taxation Office, Proof Committee Hansard, 26 October 2016, p. 33.

[11]      Australian Taxation Office, Submission 54, p. 1.

[12]      Explanatory Memorandum, p. 41.

[13]      Explanatory Memorandum, p. 43.

[14]      Explanatory Memorandum, p. 44.

[15]      Explanatory Memorandum, p. 45.

[16]      The Hon Scott Morrison, Treasurer, second reading speech, House of Representatives Proof Hansard, 12 October 2016, p. 5.

[17]      Explanatory Memorandum, p. 6.

[18]      Media release, 'Working holiday maker visa review no underway', 15 August 2016, http://minister.agriculture.gov.au/joyce/Pages/Media-Releases/working-holiday-maker-visa-review.aspx.

[19]      Department of Agriculture and Water Resources, 'Submissions received', http://www.agriculture.gov.au/ag-farm-food/working-holiday-maker-review/submissions, accessed 24 October 2016.

[20]      Department of Agriculture and Water Resources, 'Working holiday maker visa review', http://www.agriculture.gov.au/ag-farm-food/working-holiday-maker-review, accessed 24 October 2016.

[21]      Deloitte, 'Independent stakeholder engagement on the Working Holiday Maker Visa review', September 2016, p. 1.

[22]      Deloitte, 'Independent stakeholder engagement on the Working Holiday Maker Visa review', September 2016, pp. 2–7.

[23]      The Hon Scott Morrison, Treasurer, second reading speech, House of Representatives Proof Hansard, 12 October 2016, p. 5.

[24]      Media release, 'Better working holiday maker tax arrangements', 27 September 2016, http://sjm.ministers.treasury.gov.au/media-release/104-2016/, accessed 24 October 2016.

[25]      The Hon Scott Morrison, Treasurer, second reading speech, House of Representatives Proof Hansard, 12 October 2016, p. 5.

[26]      Media release, 'Better working holiday maker tax arrangements', 27 September 2016, http://sjm.ministers.treasury.gov.au/media-release/104-2016/, accessed 24 October 2016.

[27]      Department of Agriculture and Water Resources, Submission 23, p. 3.

[28]      Australian Taxation Office, webpage, 'Super for temporary residents departing Australia', https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/super/super-information-for-temporary-residents-departing-australia/, accessed 2 November 2016.

[29]      Explanatory Memorandum, p. 10.

[30]      Explanatory Memorandum, p. 48. Any tax-free component of superannuation, which is generally made up of after-tax contributions, is taxed at 0 per cent when claimed as a DASP. Explanatory Memorandum, p. 11. 

[31]      Explanatory Memorandum, pp. 13, 30.

[32]      Explanatory Memorandum, p. 13.

[33]      PAYG Withholding schedules are determined by the Commissioner. It is expected that the Commissioner will exercise his power to make PAYG Withholding schedules to provide different treatment based on whether an employer of a WHM is registered as a WHM employer. Explanatory Memorandum, p. 24.

[34]      Explanatory Memorandum, p. 24.

[35]      Explanatory Memorandum, p. 25.

[36]      Explanatory Memorandum, p. 22.

[37]      Explanatory Memorandum, p. 23.

[38]      Explanatory Memorandum, p. 13.

[39]      Explanatory Memorandum, p. 16.

[40]      Explanatory Memorandum, p. 6.

[41]      Explanatory Memorandum, pp. 6–7.

[1]        Tourism Australia, Submission 51, pp. 1–2.

[2]        Australian Chamber – Tourism, Submission 19, p. 7.

[3]        WA Farmers, Submission 44, p. 3.

[4]        Professor Stephen Howes and Mr Henry Sherrell, Submission 27, p. 2. Professor Howes and Mr Sherrell contend that this reliance on WHMs for low-skilled labour is problematic and argue that broader policy change is required with regard to Australia's approach to low-skilled labour migration programs.

[5]        Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 24.

[6]        Department of Agriculture and Water Resources, Submission 23, p. 5.

[7]        Department of Agriculture and Water Resources, Submission 23, p. 3.

[8]        Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, Treasury, Proof Committee Hansard, 26 October 2016, p. 35.

[9]        Growcom, Submission 32 (Attachment 1), p. 3. Growcom acknowledged that a direct comparison was difficult to make, given a range of factors such as casual loadings, offsets for wages such as accommodation, varying cost of living expenses, and so on. Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 30.

[10]      KPMG, Submission 7, pp. 1–2.

[11]      Mr Stephen Ferguson, National CEO, Australian Hotels Association, Proof Committee Hansard, 2 November 2016, p. 33.

[12]      Australian Chamber – Tourism, Submission 19, p. 4.

[13]      Australian Chamber – Tourism, Submission 19, p. 8.

[14]      Chartered Accountants Australia and New Zealand, Submission 31, p. 1.

[15]      Cruise Lines International Association Australasia, Submission 46, p. 6.

[16]      Apple and Pear Australia Limited, Submission 12, p. 3.

[17]      Australian Banana Growers' Council, Submission 1, p. 1.

[18]      Australian Banana Growers' Council, Submission 1, p. 1.

[19]      Summerfruit Australia Ltd, Submission 6, pp. 1–3; Citrus Australia – SA Region, Submission 11, p. 1.

[20]      South Australian Wine Industry Association, Submission 26, p. 2.

[21]      AUSVEG, Submission 17, p. 3.

[22]      AUSVEG, Submission 17, p. 3.

[23]      Australian Dairy Industry Council, Submission 28, p. 1.

[24]      Cotton Australia, Submission 29, pp. 1–2.

[25]      NSW Farmers Association, Submission 36, p. 1. The National Farmers' Federation made the same point. National Farmers' Federation, Submission 18, p. 6.

[26]      Ms Sarah McKinnon, General Manager, Workplace Relations and Legal Affairs, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, p. 19.

[27]      Mr Tony Mahar, Chief Executive Officer, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, p. 20.

[28]      Mr Kevin Michael Byrne, Chief Executive Officer, Advance Cairns, Proof Committee Hansard, 31 October 2016, p. 1.

[29]      Mr Kevin Michael Byrne, Chief Executive Officer, Advance Cairns, Proof Committee Hansard, 31 October 2016, p. 4.

[30]      Mr Peter Shelley, Managing Director, Australian Tourism Export Council, Proof Committee Hansard, 2 November 2016, p. 21.

[31]      Tasmanian Government, Submission 34, p. 2.

[32]      Growcom, Submission 32, p. 1.

[33]      Reid Fruits, Submission 13, p. 1. Also see Mr Timothy James Reid, Managing Director, Reid Fruits, Proof Committee Hansard, 2 November 2016, p. 13.

[34]      Mr Howard Carl Soelberg Hansen, Managing Director, Hansen Orchards Pty Ltd, Proof Committee Hansard, 2 November 2016, pp. 14–15.

[35]      Fruit Growers Tasmania, Submission 2, p. 1.

[36]      Mr Michael Badcock, Board Director and Council Member, Tasmanian Farmers and Graziers Association, Proof Committee Hansard, 2 November 2016, p. 4.

[37]      Mr Keith James Rice, Chief Executive, Primary Employers Tasmania, Proof Committee Hansard, 2 November 2016, p. 8. It should be noted that 13 per cent is not the rate of taxation that WHMs or other workers in the horticultural industry are currently subject to. Rather, this is the withholding rate that employers in the industry can use when paying employees in the horticultural or shearing industry in circumstances set out by the ATO (for example, the worker must not work for the same grower for a continuous period exceeding six months). It only applies to workers who are residents (and must advise their employer of this in their Tax File Number declaration). The 13 per cent rate is intended to reflect the uneven nature of income in these industries and to attempt to withhold an amount that would more accurately reflect the likely end of year tax liability. https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Schedule-2-horticultural-shearing-industry-tax-table-2015-16.pdf.

[38]      Northern Territory Government, Submission 50, p. 1.

[39]      Queensland Government, Submission 40, p. 1.

[40]      YHA Australia, Submission 30, p. 2. The research in question considered the impact of an 18 per cent tax rate.

[41]      YHA Australia, Submission 30, p. 2.

[42]      Tourism Central Australia, Submission 4, pp. 1–2.

[43]      Mr Alex de Waal, Chief Executive Officer, Tourism Tropical North Queensland, Proof Committee Hansard, 31 October 2016, p. 11.

[44]      Ms Tara Bennett, Executive Officer, Tourism Port Douglas Daintree, Proof Committee Hansard, 31 October 2016, p. 12.

[45]      Ms Tara Bennett, Executive Officer, Tourism Port Douglas Daintree, Proof Committee Hansard, 31 October 2016, p. 17.

[46]      Mr Dominic Davies, Managing Director, Woolshed Holdings, Proof Committee Hansard, 31 October 2016, p. 21.

[47]      Australian Taxation Office, Submission 54, p. 1.

[48]      Explanatory Memorandum, p. 20.

[49]      Mr Robert Ewing, Acting Division Head, Tax Analysis Division, Revenue Group, Treasury, Proof Committee Hansard, 26 October 2016, p. 26.

[50]      Ms Sarah McKinnon, General Manager, Workplace Relations and Legal Affairs, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, p. 17.

[51]      Australian Institute of Superannuation Trustees, Submission 25, p. 1.

[52]      Australian Institute of Superannuation Trustees, Submission 25, p. 2.

[53]      National Union of Workers, Submission 52, pp. 1–2.

[54]      Mr Luke Smith, Submission 37, p. 2.

[55]      Apple and Pear Australia Limited, Submission 12, p. 3. The same point was made by AUSVEG. AUSVEG, Submission 17, p. 3.

[56]      Fruit Growers Tasmania, Submission 2, p. 1.

[57]      Fruit Growers Tasmania, Submission 2, p. 3.

[58]      Growcom, Submission 32, pp. 2–3.

[59]      Northern Territory Government, Submission 50, p. 2.

[60]      Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 28.

[61]      Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 29.

[62]      Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 28.

[63]      Ms Rachel Mackenzie, Chief Advocate, Growcom, Proof Committee Hansard, 31 October 2016, p. 28.

[64]      See, for example, Growcom, Submission 32, p. 2.

[65]      Pastoralists & Graziers Association of WA, Submission 24, p. 2.

[66]      Pastoralists & Graziers Association of WA, Submission 24, p. 3.

[67]      Ms Sarah McKinnon, General Manager, Workplace Relations and Legal Affairs, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, pp. 17–18.

[68]      Ms Sarah McKinnon, General Manager, Workplace Relations and Legal Affairs, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, p. 17.

[69]      Ms Sarah McKinnon, General Manager, Workplace Relations and Legal Affairs, National Farmers' Federation, Proof Committee Hansard, 26 October 2016, p. 22,

[70]      Growcom, Submission 32, p. 3.

[71]      NSW Business Chamber, Submission 35, p. 1.

[72]      Mr Timothy James Reid, Managing Director, Reid Fruits, Proof Committee Hansard, 2 November 2016, p. 15.

[73]      Mr Dominic Davies, Managing Director, Woolshed Holdings, Proof Committee Hansard, 31 October 2016, p. 21.

[74]      Tourism Australia, Submission 51, pp. 2. Measures such as an increase in the age limit of WHMs, changes to visa caps, the ability for WHMs to receive a second year for their stay for work in the tourism sector and a Tourism Australia promotional campaign.  

[75]      Mr Ben Woodward, Director, Sales and Marketing, CaPTA Group, Proof Committee Hansard, 31 October 2016, p. 7.

[76]      Mr Julian Litton Ledger, Chief Executive Officer, YHA Australia, Proof Committee Hansard, 2 November 2016, p. 22.

[77]      Mr Stephen Ferguson, National CEO, Australian Hotels Association, Proof Committee Hansard, 2 November 2016, p. 33.

[78]      Australian Chamber – Tourism, Submission 19, p. 4.

[79]      Chartered Accountants Australia and New Zealand, Submission 31, p. 2.

[80]      Growcom, Submission 32, p. 2.

[81]      Mr Martin Ferguson, Chair, Tourism Accommodation Australia, Proof Committee Hansard, 2 November 2016, p. 34.

[82]      On this point, also see Explanatory Memorandum, p. 45.

[83]      Explanatory Memorandum, p. 45.

[1]        Mr Kevin Michael Byrne, Chief Executive Officer, Advance Cairns, Proof Committee Hansard, 31 October 2016, p. 4.

[2]        Growcom, Submission 32, pp. 1–2.

[3]        Cotton Australia, Submission 29, p. 2.

[4]        National Farmers' Federation, Submission 18, p. 9.

[5]        South Australian Wine Industry Association, Submission 26, p. 7.

[6]        South Australian Wine Industry Association, Submission 26, p. 5.

[7]        South Australian Wine Industry Association, Submission 26, p. 6.

[8]        Chartered Accountants Australia and New Zealand, Submission 31, p. 2.

[9]        Chartered Accountants Australia and New Zealand, Submission 31, pp. 2–3.

[10]      Mr Martin Ferguson, Chair, Tourism Accommodation Australia, Proof Committee Hansard, 2 November 2016, p. 35.

[11]      Explanatory Memorandum, p. 21.

[12]      Ms Alison Lendon, Deputy Commissioner, Individuals, Australian Taxation Office, Proof Committee Hansard, 26 October 2016, p. 36.

[13]      Explanatory Memorandum, p. 28.

[14]      Growcom, Submission 32, p. 2.

[15]      Northern Territory Government, Submission 50, pp. 7–8.

[16]      Explanatory Memorandum, p. 21.

Chapter 4

[1]        Certain passengers are exempt from the payment of the PMC, such as children under 12 years of age, transit passengers, emergency passengers and crew members. Department of Immigration and Border Protection, webpage, 'Passenger Movement Charge (PMC)', https://www.border.gov.au/Trav/Ente/Goin/Departing/Passenger-Movement-Charge-(PMC), accessed 31 October 2016.

[2]        Australian Airports Association, Submission 33, p. 1.

[3]        The Hon Scott Morrison, Treasurer, second reading speech, House of Representatives Proof Hansard, 12 October 2016, p. 8.

[4]        Australian Airports Association, Submission 33, p. 2.

[5]        Australian Airports Association, Submission 33, p. 1.

[6]        Australian Airports Association, Submission 33, p. 2.

[7]        American Airlines, Submission 53, p. 1.

[8]        Board of Airline Representatives of Australia, Submission 21, p. 4.

[9]        Cruise Lines International Association Australasia, Submission 46, p. 1.

[10]      Association of Asia Pacific Airlines, Submission 42, pp. 1–2.

[11]      Australian Federation of Travel Agents, Submission 22, pp. 6–7.

[12]      Australian Federation of Travel Agents, Submission 22, p. 5.

[13]      Qantas, Submission 48, p. 2.

[14]      Northern Territory Government, Submission 50, p. 1.

[15]      Australian Federation of Travel Agents, Submission 22, p. 4.

[16]      Australian Federation of Travel Agents, Submission 22, p. 4.

[17]      Mr Jayson Westbury, Chief Executive, Australian Federation of Travel Agents, Proof Committee Hansard, 26 October 2016, p. 3.

[18]      Australian Tourism Export Council (ATEC), Submission 45, p. 4. ATEC reiterated this line of argument in its appearance before the committee. Mr Peter Shelley, Managing Director, Australian Tourism Export Council, Proof Committee Hansard, 2 November 2016, p. 21.

[19]      Tourism and Transport Forum Australia (TTF), Submission 20, pp. 4–5.

[20]      International Air Transport Association, Submission 8, pp. 1–2.

[21]      Tourism and Transport Forum Australia (TTF), Submission 20, p. 3.

[22]      International Air Transport Association, Submission 8, p. 2.

[23]      Tourism Industry Aotearoa, Submission 15, p. 2.

[24]      Tourism and Transport Forum Australia (TTF), Submission 20, p. 3.

[25]      Mr Kevin Michael Byrne, Chief Executive Officer, Advance Cairns, Proof Committee Hansard, 31 October 2016, p. 2.

[26]      Mr Ben Woodward, Director, Sales and Marketing, CaPTA Group, Proof Committee Hansard, 31 October 2016, p. 7.

[27]      Mr Robert Ewing, Acting Division Head, Tax Analysis Division, Revenue Group, Treasury, Proof Committee Hansard, 26 October 2016, p. 24.

[28]      Australian Federation of Travel Agents, Submission 22, p. 5.

[29]      Mr Jayson Westbury, Chief Executive, Australian Federation of Travel Agents, Proof Committee Hansard, 26 October 2016, p. 6.

[30]      Qantas, Submission 48, p. 2.

[31]      Board of Airline Representatives of Australia, Submission 21, p. 1.

[32]      Australian Chamber – Tourism, Submission 19, p. 4.

[33]      Mr Martin Ferguson, Chair, Tourism Accommodation Australia, Proof Committee Hansard, 2 November 2016, p. 34.

[34]      Mrs Marisa Purvis-Smith, Division Head, Individuals and Indirect Tax Division, Treasury, Proof Committee Hansard, 26 October 2016, p. 27.

[35]      Mr Gerard Bell, Submission 5, p. 1.

[36]      Mrs Margy Osmond, Chief Executive Officer, Tourism Transport Forum, Proof Committee Hansard, 26 October 2016, p. 7.

[37]      Mrs Margy Osmond, Chief Executive Officer, Tourism Transport Forum, Proof Committee Hansard, 26 October 2016, p. 16.

[38]      Tourism and Transport Forum Australia (TTF), Submission 20, p. 6.

[39]      Australian Chamber – Tourism, Submission 19, p. 4.

[40]      Mr Robert Ewing, Acting Division Head, Tax Analysis Division, Revenue Group, Treasury, Proof Committee Hansard, 26 October 2016, p. 24.

[41]      Treasury, Submission 55, p. 1.

Labor Senators' Dissenting Report

[1]        http://www.abc.net.au/news/2015-05-14/backpacker-tax-grab-hurts-rural-towns-and-farmers/6469910

[2]        http://www.budget.gov.au/2015-16/content/speech/html/speech.htm

[3]        http://www.budget.gov.au/2015-16/content/bp2/html/bp2_revenue-07.htm

[4]        http://www.abc.net.au/7.30/content/2015/s4235294.htm

[5]        http://www.nff.org.au/read/5182/petition-launched-against-proposed-backpackers-tax.html

[6]        http://www.georgechristensen.com.au/other-worker-options-in-horticulture/

[7]        http://www.abc.net.au/news/2016-02-23/govt-considering-inquiry-into-backpacker-tax-liberal-mp-says/7192818

[8]        http://www.abc.net.au/news/2016-02-23/broad-backs-rethink-on-backpacker-tax/7193912

[9]        http://www.weeklytimesnow.com.au/news/politics/scott-morrison-to-work-through-backpacker-tax-concerns/news-story/348ecf7b2b60c978166d44dede33ea91

[10]      http://www.abc.net.au/news/2016-03-16/federal-government-to-review-controversial-backpacker-tax/7250674

[11]      http://www.centraltelegraph.com.au/news/backpacker-tax-delayed-odowd/3017691/

[12]      https://www.liberal.org.au/latest-news/2016/05/17/working-holiday-maker-visa-review

[13]      http://www.thebyte.com.au/liberals-nationals-fighting-over-the-backpacker-tax-election-issue/

[14]      http://www.abc.net.au/news/2016-07-12/nationals-push-to-kill-backpacker-tax-after-election-result/7589458

[15]      http://www.couriermail.com.au/news/queensland/george-christensen-threatens-to-walk-out-on-turnbull-government-over-backpacker-tax/news-story/47b86b68b6a926d834d5caa8bf24e938

[16]      http://theconversation.com/backpacker-tax-to-be-19-but-departure-tax-will-rise-5-in-compromise-package-66129

[17]      http://minister.agriculture.gov.au/joyce/Pages/Media-Releases/backpacker-tax-rate-cut.aspx

[18]      http://www.senatormacdonald.org/media/media-releases/unfortunate-backpacker-tax-now-modified/

[19] http://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;db=COMMITTEES;id=committees%2Fcommsen%2F086eb766-396f-400f-9438-a52259d278fb%2F0005;query=Id%3A%22committees%2Fcommsen%2F086eb766-396f-400f-9438-a52259d278fb%2F0000%22

[20] http://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;db=COMMITTEES;id=committees%2Fcommsen%2Fe47044c8-6238-494c-8fd6-a8c42ef76eeb%2F0001;query=Id%3A%22committees%2Fcommsen%2Fe47044c8-6238-494c-8fd6-a8c42ef76eeb%2F0000%22

[21] http://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;db=COMMITTEES;id=committees%2Fcommsen%2Fe47044c8-6238-494c-8fd6-a8c42ef76eeb%2F0002;query=Id%3A%22committees%2Fcommsen%2Fe47044c8-6238-494c-8fd6-a8c42ef76eeb%2F0000%22

[22] http://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;db=COMMITTEES;id=committees%2Fcommsen%2F086eb766-396f-400f-9438-a52259d278fb%2F0003;query=Id%3A%22committees%2Fcommsen%2F086eb766-396f-400f-9438-a52259d278fb%2F0000%22

[23] https://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/BackpackerTaxBill2016/Submissions

Australian Greens' Dissenting Report

[1]        Scott Morrison, 27 September 2016, Press Conference, Canberra.