Footnotes

Chapter 2 - The Provisions of the Bill

[1]        T he Howard Government Putting Australia’s Interest First: Election 2001, www.liberal.org.au/policy/securing.pdf

[2]        Minister for Revenue and Assistant Treasurer, The Hon Helen Coonan, A New Tax Advocate, Media Release C62/02, 29 May 2002.

[3]        A New Tax Advocate, 29 May 2002.

[4]        The Board of Taxation, Inspector-General of Taxation: a Report to the Minister for Revenue and Assistant Treasurer, July 2002.

[5]        Senator the Hon Helen Coonan, Minister Responds to Inspector-General Report, Media Release C98/02, 16 September 2002.

[6]        Committee Hansard, p. E2.

[7]        Committee Hansard, p. E3.

[8]        Committee Hansard, p. E3.

[9]        Inspector-General of Taxation Bill 2002, p. 2.

[10]      T he Howard Government Putting Australia’s Interest First: Election 2001.

[11]      Second Reading Speech, House of Representatives Official Hansard p. 6775, and Senate Official Hansard p. 5360. The House of Representatives Second Reading Speech reflected the wording of the original policy statement. The speech in the Senate contained the following statement, ‘Establishing the Inspector-General will fulfil the government’s commitment in the 2001 economic statement, Securing Australia’s Prosperity, to strengthen the advice given to government on tax administration and to promote the advocacy of taxpayer concerns.’

[12]      Press Release, Prime Minister, Securing Australia’s Prosperity, 15 October 2001, p. 16.

[13]      Submission No. 12, p. 3.

[14]      Submission No. 2, pp. 1-2.

[15]      Submission No. 8, p. 4.

[16]      Submission No. 1, p. 2.

[17]      The Board of Taxation, pp. 33-34.

[18]      For example the Trade Practices Act sets down criteria for the selection of Commissioners to the Australian Competition and Consumer Commission. Section 7 reads: Before the Governor-General appoints a person as a member of the Commission or as Chairperson, the Minister must:

1. be satisfied that the person qualifies for the appointment because of the person’s knowledge of, or experience in, industry, commerce, economics, law, public administration or consumer protection; and
2. consider whether the person has knowledge of, or experience in, small business matters; and
3. if there is at least one fully-participating jurisdiction—be satisfied that a majority of such jurisdictions support the appointment.

[19]      Committee Hansard, p. E3. See also evidence by John Addison , CPA Australia, Committee Hansard, p. E13.

[20]      Committee Hansard, p. E21.

[21]      Submission No. 7, p. 3.

[22]      Board of Taxation, p. 13.

[23]      Submission No. 8.

[24]      Submissions 4, 9, 12, 13. See also Committee Hansard, pp. E3–E4.

[25]      Committee Hansard, p. E3.

[26]      Committee Hansard, p. E3.

[27]      The Bill, section 7.

[28]      Submission No. 10, p. 3.

[29]      Board of Taxation, pp. 11ff.

[30]      Board of Taxation, p. 13.

[31]      Committee Hansard, p. E24.

Chapter 3 - Duplication and Relationships

[1]        Inspector-General of Taxation Bill 2002 Explanatory Memorandum, p. 9.

[2]        Submission No. 2, p. 2.

[3]        Submission No. 9.

[4]        Committee Hansard, p. E4.

[5]        Board of Taxation Website (www.taxboard.gov.au).

[6]        Submission No. 8, p. 6.

[7]        The Board of Taxation, Inspector-General of Taxation: A Report to the Minister for Revenue and Assistant Treasurer, July 2002, p. 37.

[8]        Submission No. 6, p. 2.

[9]        Submission No. 6, p. 2.

[10]      Submission No. 6, p. 3.

[11]      Prof. John McMillan in Board of Taxation, p. 48.

[12]      Committee Hansard, p. E17.

[13]      Committee Hansard, p. E18.

[14]      Committee Hansard, p. E11.

[15]      Submission No. 8, pp. 4-5.

[16]      See submissions No. 2, 4, 6, 8, 9 and 10.

[17]      Submission No. 2, Submission No. 8.

Chapter 4 - Independence, Transparency and Resourcing

[1]        Explanatory Memorandum, p. 9.

[2]        Committee Hansard, p. E14.

[3]        Submission No. 8, p. 7.

[4]        Committee Hansard, p. E9.

[5]        Committee Hansard, p. E9.

[6]        Committee Hansard, p. E16.

[7]        Committee Hansard, p. E9.

[8]        Explanatory Memorandum, p. 1.

[9]        Submission No. 11.

[10]      Explanatory Memorandum, p. 10.

[11]      Submission No. 4, p. 3.

[12]      Submission No. 11.

[13]      Submission No. 13, p. 7.

[14]      Explanatory Memorandum, p. 11.

[15]      Explanatory Memorandum, p. 10.

[16]      Committee Hansard, p. E10.

[17]      Board of Taxation, p. 30.

[18]      Senator the Hon Helen Coonan, Minister Responds to Inspector-General Report, Media Release C98/02, 16 September 2002.

[19]      Committee Hansard, p. E4.

[20]      Submission No. 14.

[21]      Submission No. 3.

[22]      Submission No. 10, p. 2.

[23]      Committee Hansard, p. E7.

[24]      Submission No. 16, p. 4.

[25]      Submission No. 7 (a), Attachment A p. 2.

[26]      Explanatory Memorandum, p. 3.

[27]      See Submissions No. 2, 4, 6, 8, 9 and 10.

[28]      Submission No. 4. p. 3.

[29]      Submission No. 10, pp. 3-4.

[30]      Submission No. 15, p .2.

[31]      Committee Hansard, p. E19.

[32]      Submission No. 9, Submission No. 14.

Chapter 5 - Conclusion

[1]        Committee Hansard, p. E7.

Supplementary report by Senator Andrew Murray: Australian Democrats

[1]        AICD submission to the Economic Legislation Committee Inquiry into the Inspector-General of Taxation Bill 2002

 

[2]        Committee Hansard, p. E7.

Labor members minority report

[1]        Chapter 5, Conclusion, Inquiry into Inspector-General of Taxation Bill 2002.

[2]        Mr Shephard, Committee Hansard, p. E7.

[3]        Submission No. 10, p. 1.

[4]        Peter Costello, Second Reading, Inspector-General of Taxation Bill 2002, 19 September 2002, House Hansard, page 6675.

[5]        Submission No. 10, p. 2.

[6]        Submission No. 16, p. 2.

[7]        Submission No. 13, p. 4.

[8]        Submission No. 16, p. 2.

Appendix 3 - Recommendations made by the Board of Taxation and the Government’s response

[1]        Taken from Press Release, Minister for Revenue and the Assistant Treasurer, Senator the Hon Helen Coonan, Minister Responds to Inspector-General Report, 16 September 2002