Footnotes

[1] Selection of Bills Committee, Report No. 2 of 2005, 9 March 2005, p. 1.

[2] A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

[3] Section 9-5. Part 2.2, Division 9 defines taxable supplies; states who is liable for the GST; and describes how the GST is calculated.

[4] Section 9-25.

[5] Proposed subparagraphs 9-25(5)(c)(ii) and (iii).

[6] Note to proposed paragraph 9-25(5)(c).

[7] Paragraph 83-5(1)(c) and subsection 84-5(1).

[8] Explanatory Memorandum, p. 21, para. 3.19.

[9] Explanatory Memorandum, p. 20, para. 3.11.

[10] Proposed subparagraphs 9-25(5)(3)(ii) and (iii).

[11] Schedule 3, Item 17.

[12] The Hon. Mal Brough MP, Minister for Revenue and Assistant Treasurer, House of Representatives Hansard, 10 February 2005, p. 1.

[13] Mr Raphael Cicchini, Manager, Goods and Services Tax Policy Unit, Proof Committee Hansard, 26 April 2005, pp. 51-2.

[14] The Institute of Chartered Accountants in Australia (ICAA), Submission 1, p. 2.

[15] See, for example, the Hon Mal Brough MP, Minister for Revenue and Assistant Treasurer, House of Representatives Hansard, 10 February 2005, p. 1

[16] Yon Sha Kai, Submission 5, p.3.

[17] ICAA, Submission 1, p. 2.

[18] Deloitte, Submission 4, p. 38.

[19] Proof Committee Hansard, 26 April 2005, p. E41.

[20] Mr Nick Hill, Proof Committee Hansard, 26 April 2005, p. E13.

[21] Department of Industry, Tourism and Resources, Submission 7, p. v.

[22] Proof Committee Hansard, 26 April 2005, p. E8.

[23] Yon Shai Kai describes itself as an 'association of the four largest Japanese inbound operators in Australia: JALPAK, Kintetsu International Express, Nippon Travel Agency and JTB Australia. Submission 5, p. [1].

[24] Submission 5, p. [2].

[25] Submission 8 (made by PricewaterhouseCoopers on behalf of the Interactive Travel Services Association), p. 4.

[26] Mr Adrian Firmstone, Proof Committee Hansard, 26 April 2005, p. 23.

[27] Submission 4, pp. 11-12 and Mr Nick Hill, Proof Committee Hansard, 26 April 2005, p. E29.

[28] See, for example, statements by the Hon. Mal Brough MP, Minister for Revenue and Assistant Treasurer, House Hansard, 10 February 2005, p. 1. At the Committee's hearing, a representative of the Department of the Treasury told the Committee that the fundamental objective of Schedule 3 had been to correct a 'leakage of the revenue' although its coverage might have gone further than this. Mr Raphael Cicchini, Proof Committee Hansard, 26 April 2005, pp. E53-4 and 63.

[29] Proof Committee Hansard, 26 April 2005, p. E

[30] Mr Raphael Cicchini, Department of the Treasury, Proof Committee Hansard, 26 April 2005, p. E58.

[31] In the discussion on tourism later on in this chapter, a study by Econtech Pty Ltd assesses the GST-free and accommodation components to constitute about 90 per cent of total tour costs. However, ATEC contended that the components could vary so that 90 per cent would not necessarily be an accurate figure.

[32] Mr Nick Hill, Deloitte Touche Tohmatsu, Proof Committee Hansard, 26 April 2005, p. E35.

[33] Submission 5, p. 3.

[34] Submission 3, p. 6.

[35] Mr Denis McCarthy, Proof Committee Hansard, 26 April 2005, p. E38.

[36] Submission 4, p. 22.

[37] Submission 4, p. 7.

[38] Submission 4, p. 15.

[39] Mr Philip Bignell, Proof Committee Hansard, 26 April 2005, p. E58.

[40] Deloitte Touche Tohmatsu, supplementary submission 4A, pp. 2-3.

[41] Submission 2, p. 2.

[42] Submission 3, p. 13. The Tourism Services Act 2003 regulates the conduct of inbound tour operators in Queensland and gives the Government power to ban 'rogue' operators from conducting their business in Queensland. Targeted conduct includes grossly inflating the prices of goods and services (restaurant meals; tickets to events) or charging for goods and services that are otherwise available at no charge to the general public. Media Release by Queensland Tourism and Fair Trading Minister, 'Rogue tour operators to be banned' 7 October 2003 at http://www.fairtrading.qld.gov.au/oft/oftweb.nsf/AllDocs/RWPD78E84FE3B59F00E4A256DB9001A2343?OpenDocument&L1=News.

[43] Submission 5, p. 2.

[44] Mr Chris Cudsi, Proof Committee Hansard, 26 April 2005, p. E15.

[45] Supplementary submission 3A, p. [2] and attachments 1-5.

[46] Submission 7, pp. 13-14 of Econtech Pty Ltd study, The Impact of Legislative Changes (2005) to GST on Australian Holidays purchased through Foreign Tour Operators, 11 April 2005.

[47] Submission 7, p. ii of Econtech Pty Ltd study, The Impact of Legislative Changes (2005) to GST on Australian Holidays purchased through Foreign Tour Operators, 11 April 2005.

[48] Submission 7, pp. 15-18 of Econtech Pty Ltd study, The Impact of Legislative Changes (2005) to GST on Australian Holidays purchased through Foreign Tour Operators, 11 April 2005.

[49] Submission 7, p. iv of Econtech Pty Ltd study, The Impact of Legislative Changes (2005) to GST on Australian Holidays purchased through Foreign Tour Operators, 11 April 2005.

[50] Mr David Hughes, Proof Committee Hansard, 26 April 2005, p. E47.

[51] Submission 7, p. iii of Econtech Pty Ltd study, The Impact of Legislative Changes (2005) to GST on Australian Holidays purchased through Foreign Tour Operators, 11 April 2005.

[52] Submission 4, pp. 14-19.

[53] Mr David Mazitelli, ATEC, Proof Committee Hansard, 26 April 2005, p. E12.

[54] Mr Nick Hill, Proof Committee Hansard, 26 April 2005, p. E33.

[55] Mr Nick Hill, Proof Committee Hansard, 26 April 2005, p. E33.

[56] Submission 3, p. 6. In a supplementary submission lodged after the Committee's hearing, ATEC revised its estimated price increases to between 3 and 7 per cent depending on the structural profile of the tour package. Submission 3A, p. 3.

[57] Supplementary submission 3A, p. 3.

[58] Submission 3, p. 12, Submission 4, p. 29, Submission 5, p. 3; Submission 6, p. 1.

[59] ATEC says that ATE is 'reputed to generate some $2 billion in sales of Australian tourism product every year'. Submission 3, p. 12.

[60] Submission 3, p. 14.

[61] Mr David Mazitelli, ATEC, Proof Committee Hansard, 26 April 2005, p. E13.

[62] Mr Chris Cudsi, Proof Committee Hansard, 26 April 2005, p. E15.

[63] Mr Chris Cudsi, Proof Committee Hansard, 26 April 2005, p. E15.

[64] Submission 1, p. 2.

[65] Department of Tourism, Industry and Resources, Proof Committee Hansard, 26 April 2005, p. E44.

[66] Department of Tourism, Industry and Resources, Proof Committee Hansard, 26 April 2005, p. E44.

[67] Australian Bureau of Statistics, Australian National Accounts: Tourism Satellite Account, catalogue number 5249.0, 2002-03, table 1.

[68] Australian Bureau of Statistics, Australian National Accounts: Tourism Satellite Account, catalogue number 5249.0, 2002-03, table 11.

[69] Econtech says that only the mining and manufacturing industries made larger contributions to exports during 2002/03 based on Econtech’s MM2 model data, updated January 2005.

[70] Australian Bureau of Statistics, Australian National Accounts: Tourism Satellite Account, catalogue number 5249.0, 2002-03, table 16.

[71] Deloitte Touche Tohmatsu, Submission 4, p. 23.

[72] Mr Stephen Vesperman, Australian Taxation Office, Proof Committee Hansard, 26 April 2005, p. E57.

[73] Mr Stephen Vesperman, Proof Committee Hansard, p. E61.

[74] Mr Denis McCarthy, PWC, representing ITSA, Proof Committee Hansard, 26 April 2005, p. E39.

[75] Mr Matt Hingerty, Proof Committee Hansard, 26 April 2005, p. E10.

[76] Mr Raphael Cicchini, Department of the Treasury, Proof Committee Hansard, 26 April 2005, p. E60.

[77] Mr David Mazitelli, ATEC, Proof Committee Hansard, 26 April 2005, pp. E9-10.

[78] Mr Adrian Firmstone, representing the ICAA, Proof Committee Hansard, 26 April 2005, p. E19.

[79] Submission 9, p. 1.

[80] Mr Nick Hill, Deloitte Touche Tohmatsu, Proof Committee Hansard, 26 April 2005, p. E35.

[81] Mr Adrian Firmstone, representing the ICAA, Proof Committee Hansard, 26 April 2005, p. E28.

[82] Submission 3, p. 11.

[83] ATEC, Submission 3, p. 14.

[84] ATEC, Submission 3, p. 15.

[85] Mr Nick Hill, Deloitte Touche Tohmatsu, Proof Committee Hansard, 26 April 2005, p. E37.

[86] ATEC,Submission 3, p. 14.

[87] ATEC, Submission 3, p. 18.

[88] ATEC, Submission 3, p. 18.

[89] ICAA, supplementary submission 1a.

[90] Mr Adrian Firmstone, ICAA, Proof Committee Hansard, 26 April 2005, p. E19.

[91] Mr Adrian Firmstone, ICAA, Proof Committee Hansard, 26 April 2005, p. E21.

[92] Mr Adrian Firmstone, ICAA, Proof Committee Hansard, 26 April 2005, p. E21.

[93] ICAA, Submission 1, p. 3.

[94] Mr Denis McCarthy, PricewaterhouseCoopers, Proof Committee Hansard, 26 April 2005, p. 37.

[95] Mr Denis McCarthy, PricewaterhouseCoopers, Proof Committee Hansard, 26 April 2005, p. 37.

[96] Mr Denis McCarthy, PricewaterhouseCoopers, Proof Committee Hansard, 26 April 2005, p. E37.

[97] Mr Denis McCarthy, PricewaterhouseCoopers, Proof Committee Hansard, 26 April 2005, p. E39.

[98] Mr Denis McCarthy, PricewaterhouseCoopers, Proof Committee Hansard, 26 April 2005, p. E37.

[99] Deloitte Touche Tohmatsu, Submission 4, pp. 38-9.

[100] Press Release, Prime Minister, Mature Aged Worker Tax Offset, 9 September 2005.

[101] Explanatory Memorandum, p. 25.

[102] Personal services income is income that is mainly a reward for an individual's personal efforts or skills. It does not include income such as social security payments, veterans' affairs payments or superannuation pensions and annuities.

[103] Passive income includes: dividends, annuities, interest income, rental income, royalties, amounts received from the assignment of intellectual property, capital gains and passive commodity gains, certain attributable income relating to trust estates, and certain amounts relating to controlled foreign companies and foreign investment funds.

[104] Press Release, Prime Minister, Mature Aged Worker Tax Offset, 9 September 2004.

[105] Written response provided by Mr Philip Gallagher of Treasury to written questions on notice, 6 June 2005.

[106] Explanatory Memorandum, p. 5.

[107] House of Representatives, Hansard, 16 February 2005, p. 111. [Brough]

[108] Economics Legislation Committee, Proof Committee Hansard, Additional Estimates, 17 February 2005, p. 91. [Gallagher]

[109] The Treasury, Costing of Election Commitments – Mature-Aged Worker Tax Offset, 17 September 2004, viewed on 6 April 2005, at: http://www.treasury.gov.au/documents/888/HTML/docshell.asp?URL=007_Mature_Age_Tax_Offset.htm

[110] OECD, Employment Outlook 2003, Paris, Chapter 2, The Labour Mobilisation Challenge: Combating Inactivity Traps and Barriers to Moving Up Job Ladders, referred to in Budget Strategy and Outlook 2003-04, Budget Paper No. 1, Statement 4: Sustaining Growth in Australia's Living Standards, p. 4-10.

[111] Submission 1, The Institute of Chartered Accountants in Australia, p. 2.

[112] Submission 4, Deloitte Touche Tohmatsu Ltd, p. 10.