Footnotes

[1] House of Representatives, Hansard, 12 October 2005, p. 6.

[2] Explanatory Memorandum, p. 11.

[3] House of Representatives, Hansard, 12 October 2005, p. 27.

[4] Explanatory Memorandum, p. 13.

[5] House of Representatives, Hansard, 12 October 2005, p. 27.

[6] Explanatory Memorandum, p. 5.

[7] Second reading speech, House of Representatives, Hansard, 14 September 2005.

[8] Proof Committee Hansard, 28 October 2005, p. 1.

[9] MC/CTA, Submission 1, p. 2. The ICAA made a similar observation.

[10] MC/CTA, Submission 1, p. 4.

[11] MC/CTA, Submission 1, p. 2.

[12] Proof Committee Hansard, 28 October 2005, p. 3.

[13] MC/CTA, Submission 1, p. 4.

[14] Proof Committee Hansard, 28 October 2005, p. 2.

[15] Ernst & Young , Submission 2, p. 2.

[16] Ernst & Young, Submission 2, pp. 2-3.

[17] ICAA, Submission 3, p. 2.

[18] ICAA, Submission 3, p. 3.

[19] ACCI, Submission 4, p. 2.

[20] CPA, Submission 5, p. 1.

[21] CPA, Submission 5, p. 2.

[22] CPA, Submission 5, p. 3.

[23] Proof Committee Hansard, 28 October 2005, p. 13.

[24] Proof Committee Hansard, 28 October 2005, p. 13.

[25] Proof Committee Hansard, 28 October 2005, p. 16.

[26] See for example Corporate Tax Association evidence at Proof Committee Hansard, 28 October 2005, p. 3, Ernst & Young evidence at p. 6, ICAA evidence at p. 9.

[27] Proof Committee Hansard, 28 October 2005, p. 10.

[28] ICAA, Submission 3, p. 6.