Footnotes

Chapter 1 - Introduction

[1]        Senator Mathias Cormann, Senate Hansard, 22 November 2010, p. 1813.

Chapter 2 - Transparency of government debt and expenditure

[1]        Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 8.

[2]        Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 8.

[3]        Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 4.

[4]        Proof Committee Hansard, 9 February 2011, p. 2.

[5]        Professor John Quiggin, Submission 1, p. 1.

Chapter 3 - Allocation of government revenue

[1]        Subclause 174A(1)(a) of the amendments on sheet 7010 to the Tax Laws Amendment (2010 Measures No. 4) Bill 2010.

[2]        Professor John Quggin, Submission 1, p. 1.

[3]        Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 6.

[4]        Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 6.

[5]        Final Budget Outcome 2009–10, p. 61.

[6]        2010–11 Australian Government Budget – Budget Paper No. 3, p. 6.

[7]        Final Budget Outcome 2009–10, p. 60.

Chapter 4 - Information about the government's financial position and functions

[1]        See item 3 of the table included in subclause 174A(2) of the proposed amendments on sheet 7010 to the Tax Laws Amendment (2010 Measures No. 4) Bill 2010.

[2]        Professor John Quggin, Submission 1, p. 1.

[3]        2010–11 Australian Government Budget – Budget Paper No. 1, Statement 7, p. 4.

[4]        See item 4 of the table included in subclause 174A(2).

[5]        Professor John Quggin, Submission 1, p. 1.

[6]        Mr Michael Monaghan, Australian Tax Office, Proof Committee Hansard, 9 February 2011, p. 6.

[7]        Australian Taxation Office, response to question on notice, BET 144, 2006–07 Budget estimates, 30 May 2006.

[8]        Australian Taxation Office, response to question on notice, received 29 March 2011.

[9]        Department of the Treasury, Tax Expenditures Statement 2010, January 2011, pp. 3-4.

[10]      Mr David Parker, Department of the Treasury, Proof Committee Hansard, 9 February 2011, p. 3.

Chapter 5 - Other issues

[1]        Subclause 174A(1)(a) of the proposed amendments on sheet 7010 to the Tax Laws Amendment (2010 Measures No. 4) Bill 2010.

[2]        Mr Michael Monaghan, Australian Taxation Office, Proof Committee Hansard, 9 February 2011, p. 5.

[3]        Section 174 of the Income Tax Assessment Act 1936.

[4]        Mr Michael Monaghan, Australian Taxation Office, Proof Committee Hansard, 9 February 2011, p. 6.

[5]        Professor John Quiggin, Submission 1, p. 1.

[6]        Mr Michael Monaghan, Australian Taxation Office, Proof Committee Hansard, 9 February 2011, pp. 7-8.

[7]        State of California Franchise Tax Board, 2010 Income Tax Receipt, http://www.ftb.ca.gov/individuals/taxReceipt/ (accessed 8 February 2011).

Minority report by Labor Senators - Conclusion

[1] Terms of Reference https://www.aph.gov.au/Senate/committee/economics_ctte/tax_assessment_2010/AugmentedTaxAssessmentsTOR.pdf

[2] Proof Committee Hansard, 9 February 2011, p. 4.

[3] Proof Committee Hansard, 9 February 2011, p. 5.

[4] Proof Committee Hansard, 9 February 2011, p. 5.

[5] Proof Committee Hansard, 9 February 2011, p. 8.

[6] Proof Committee Hansard, 9 February 2011, p. 8.