Chapter 1 - Introduction

[1]        Journals of the Senate, No. 92, 26 March 2018, p. 2922.

[2]        Journals of the Senate, No. 95, 8 May 2018, p. 3026.

[3]        Economics References Committee, Interim Report: Inquiry into the Commitment to the Senate issued by the Business Council of Australia, 31 May 2018, p. 22.

[4]        Qantas, answers to questions on notice (received 18 April 2018); Woodside Energy Ltd, answers to questions on notice (received 19 April 2018); Westfarmers, Woolworths Group Ltd, MYOB, Fortescue Metals Group Ltd, answers to questions on notice (received 20 April 2018); Origin Energy, answers to questions on notice (received 21 April 2018); Energy Australia, BHP, answers to questions on notice (received 23 April 2018).

[5]        Business Council of Australia, Our commitment to the Senate, 21 March 2018, http://www.bca.com.au/media/our-commitment-to-the-senate (accessed 30 April 2018).

[6]        Business Council of Australia, Our commitment to the Senate, 21 March 2018, http://www.bca.com.au/media/our-commitment-to-the-senate (accessed 30 April 2018).

[7]        Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016.

[8]        Treasury Laws Amendment (Enterprise Tax Plan No. 2) Bill 2017, Sch. 1.

[9]        Parliament of Australia, Treasury Laws Amendment (Enterprise Tax Plan No. 2) Bill 2017, https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r5867 (accessed 29 August 2018).

[10]      The Hon. Malcolm Turnbull PM, Press Conference with the Minister for Finance, Senator the Hon Mathias Cormann and the Treasurer, The Hon Scott Morrison MP—22 August 2018, 22 August 2018 (accessed 28 August 2018).

Chapter 2 - The corporate tax cuts are dead; long live tax reform

[1]        Professor Peter Swan, Committee Hansard, 24 April 2018, p. 5.

[2]        Dr Richard Denniss, Chief Economist, The Australia Institute, Committee Hansard, 24 April 2018, p. 30.

[3]        Mr Warwick Smith, Senior Economist, Per Capita Australia, Committee Hansard, 26 April 2018, p. 25.

[4]        Tax Justice Network Australia, Submission 13, p. 7.

[5]        Ms Emma Dawson, Executive Director, Per Capita Australia, Committee Hansard, 26 April 2018, p. 26.

[6]        Mr David Richardson, Senior Research Fellow, The Australia Institute, Committee Hansard, 24 April 2018, p. 21.

[7]        Mr Warwick Smith, Senior Economist, Per Capita Australia, Committee Hansard, 26 April 2018, p. 31.

[8]        Ms Danielle Wood, Budget Policy and Institutional Reform Program Director, Grattan Institute, Committee Hansard, 26 April 2018, p. 13.

[9]        Grattan Institute, Submission 15, p. 11.

[10]      Ms Danielle Wood, Budget Policy and Institutional Reform Program Director, Grattan Institute, Committee Hansard, 26 April 2018, p. 17.

[11]      The Australia Institute, Submission 11, p. 31.

[12]      Dr Shumi Akhtar, University of Sydney Business School, Submission 4, p. 2.

[13]      Dr Phillip Lowe, Governor, Reserve Bank of Australia, House of Representatives Standing Committee on Economics, Review of the Reserve Bank of Australia Annual Report 2017, Committee Hansard, 16 February 2018, p. 14.