Footnotes

Chapter 1 - Introduction

[1]        Selection of Bills Committee, Report No. 2 of 2007, dated 8 February 2007.

Chapter 2 - Provisions of the Tax Laws Amendment (2007 Measures No. 2) Bill 2007

[1]        Explanatory Memorandum, Tax Laws Amendment (2007 Measures No. 2) Bill 2007, p. 11.

[2]        Explanatory Memorandum, p. 11.

[3]        Explanatory Memorandum, p. 15.

[4]        The Hon. Peter Dutton, Minister for Revenue, 'Effective lives of mining, petroleum and quarrying rights', Media Release, 9 May 2006.

[5]        Explanatory Memorandum, p. 19.

[6]        Explanatory Memorandum, p. 21.

[7]        Australian Government, AusIndustry, 'Tax Concession for Research & Development', Overview, April 2006, pp. 2–3.

[8]        Australian Government, AusIndustry, 'Tax Concession for Research & Development', Overview, April 2006, pp. 2–3.

[9]        Explanatory Memorandum, pp. 30–34.

[10]      Explanatory Memorandum, p. 32.

[11]      Explanatory Memorandum, p. 4.

[12]      Explanatory Memorandum, p. 44.

[13]      The Hon. Peter Dutton, Minister for Revenue, Second Reading Speech, House Hansard, 29 March 2007, p. 9.

[14]      Explanatory Memorandum, p. 47.

[15]      Explanatory Memorandum, p. 47.

[16]      Explanatory Memorandum, p. 49.

[17]      Explanatory Memorandum, pp. 51–52.

[18]      Explanatory Memorandum, p. 51.

[19]      Schedule 8 was prepared by the Department of Industry, Tourism and Resources (DITR), the only part of the bill where the Treasury was not principally involved.

[20]      Explanatory Memorandum, p. 70.

[21]      Explanatory Memorandum, p. 62.

[22]      Explanatory Memorandum, p. 60.

[23]      The Hon. Peter Costello MP, 'Further boost to Australia's venture capital sector', Media Release, No. 37, 9 May 2006.

[24]      Explanatory Memorandum, p. 7.

Chapter 3 - Issues in relation to Schedules 1, 2, 3 and 7

[1]        Mr Anthony Portas, Committee Hansard, 23 April 2007, p. 3.

[2]        Minerals Council of Australia, Submission 4, p. 1.

[3]        Mr Anthony Portas, Committee Hansard, 23 April 2007, p. 3.

[4]        Minerals Council of Australia, Submission 4, p. 2.

[5]        Ernst & Young, Submission 6, p. 1.

[6]        Ernst & Young, Submission 6, pp. 1–2.

[7]        Submission 6, p. 2.

[8]        Mr Craig Jackson, Committee Hansard, 23 April 2007, p. 16.

[9]        Mr Gregory Pinder, Committee Hansard, 23 April 2007, p. 17.

[10]      Mr Gregory Pinder, Committee Hansard, 23 April 2007, p. 17.

[11]      Submission 1, p. 1.

[12]      Submission 1, p. 3.

[13]      Ms Sandra Mason, Committee Hansard, 23 April 2007, p. 6.

[14]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 10.

[15]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 11.

[16]      Mr Garry Waugh, Committee Hansard, 23 April 2007, p. 12.

[17]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 12.

[18]      Submission 5, p. 1.

[19]      Submission 5, p. 3.

[20]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 11.

[21]      Ms Sandra Mason, Committee Hansard, 23 April 2007, p. 7.

[22]      Mr Garry Waugh, Committee Hansard, 23 April 2007, p. 11.

[23]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 11.

[24]      Mr Matthew Flavel, Committee Hansard, 23 April 2007, p. 5.

[25]      Mr Garry Waugh, Committee Hansard, 23 April 2007, p. 9.

[26]      Submission 2, p. 1.

[27]      Submission 2, p. 2.

[28]      Submission 3.

[29]      Mr Gregory Pinder, Committee Hansard, 23 April 2007, p. 18.