Footnotes

A New Business Tax System (Alienation of Personal Services Income, Alienation of Personal Services Income and Alienation of Personal Services Income) Tax Imposition Bill 2000

[1]           Selection of Bills Committee Report No. 7 of 2000, dated 10 May 2000.

[2]           Second Reading Speech.

[3]           See Review of Business Taxation, A Tax System Redesigned: More certain, equitable and durable, Report, July 1999, pp. 287-288.

[4]           RBT, A Tax System Redesigned, p. 287.

[5]           RBT, A Tax System Redesigned, p. 290.

[6]           RBT, A Tax System Redesigned, p. 291.

[7]           Senate Finance and Public Administration References Committee, Report of the Inquiry into Business Taxation Reform, November 1999, pp. 47-48.

[8]           NBTS (APSI) Bills 2000, Explanatory Memorandum, p. 7.

[9]           Second Reading Speech.

[10]         Second Reading Speech.

[11]         Submission No. 5, p. 3.

[12]         Australian Contract Professions Management Association Ltd (ACPMA), Submission No. 2 and Supplementary Submission No. 2A; IT Consultants & Recruitment Association, Submission No. 7.

[13]         Evidence, p. E3.

[14]         Evidence, p. E13.

[15]         Evidence, p. E22.

[16]         Evidence, p. E29.

[17]         Evidence, p. E15.

[18]         Evidence, pp. E30-31.

[19]         Evidence, p. E26.

[20]         Evidence, p. E14.

[21]         Evidence, p. E16.

[22]         Evidence, p. E16.

[23]         Submission No. 3, pp. 4-7.

[24]         Evidence, p. E28.

[25]         Evidence, p. E28.

[26]         Evidence, p. E30.

[27]         Submission No. 4, p. 2.

[28]         Submission No. 5, p. 5.

[29]         Evidence, p. 11.

[30]         Evidence, p. E24.

[31]         Evidence, p. E32.

[32]         Evidence, p. E11.

[33]         Evidence, p. E35.

[34]         Submission No. 4.

[35]         Submission No. 9, p. 4.

[36]         ATO response to FPA Submission (Submission No. 9), 1 June 2000.

[37]         ACCI, Supplementary Submission No. 6A.

[38]         ACCI, Supplementary Submission No. 6A.

[39]         Evidence, p. E24.

[40]         Evidence, p. E24.

[41]         Evidence, p. E8.

[42]         ATO response to question on notice, 30 May 2000.

[43]         ATO response to question on notice, 30 May 2000.

[44]         Explanatory Memorandum, 1.181, p. 51.

[45]         Evidence, p. E28.

[46]         Submission No. 3, pp. 7-8.

[47]         Evidence, p. E13.

[48]         Evidence, p. E35.

[49]         Evidence, p. E22.

[50]         Evidence, p. E30