Footnotes

Report

[1]           Submission No. 9, Taxation Institute of Australia, p.2.

[2]           Taxation Laws Amendment Bill (No.7) 1997, Second Reading Speech, p.2.

[3]           Choice of Fund, Twenty Eighth Report of the Senate Select Committee on Superannuation, March 1998.

[4]           Submission No. 6, Association of Superannuation Funds of Australia, p.1.

[5]           Submission No. 2, Australian Society of CPAs, p.2.

[6]           Submission No. 9, Taxation Institute of Australia, p.3.

[7]           Choice of Fund, Twenty Eighth Report of the Senate Select Committee on Superannuation, March 1998, p.87,para. 13.1.

[8]           Choice of Fund, Twenty Eighth Report of the Senate Select Committee on Superannuation, March 1998, p.45,para. 7.14.

[9]           Choice of Fund, Twenty Eighth Report of the Senate Select Committee on Superannuation, March 1998, p.45,para. 7.14.

[10]         Submission No. 9, Taxation Institute of Australia, p.4.

[11]         Second Reading Speech, Taxation Laws Amendment Bill (No.7), by the Parliamentary Secretary to the Prime Minister, the Hon. Chris Miles MP.

[12]         Parliamentary Library, Bills Digest, No. 129 of 1997-98, p.6.

[13]         ASCPA sSubmission No.2, Australian Society of CPAs, p.28.

[14]         Evidence, p. E24.

[15]         Evidence, p. E45

[16]         Evidence, p. E7.

[17]         Evidence, p. E39.

[18]         Evidence, p. E7.

[19]         Evidence, p. E24.

[20]         Evidence, p. E24.

[21]         Evidence, p. E57.

[22]         Evidence, p. E7.

[23]         Evidence, p. E25.

[24]         Evidence, p. E56.

[25]         Evidence, p. E23.

[26]         Submission No. 9, Taxation Institute of Australia, p.5.

[27]         Senator the Hon. Rod Kemp, Assistant Treasurer, Press Release – Taxation of Distributions Disguised as Loans from Private Companies, 27 March 1998, p.1

[28]         Submission No. 2a, Australian Institute of CPAs, p.2.

[29]         Evidence, p. E13.

[30]         Submission No. 7a, Australian Women in Agriculture, p.1

[31]         Senator the Hon. Rod Kemp, Assistant Treasurer, Press Release – Taxation of Distributions Disguised as Loans from Private Companies, 27 March 1998, p.1

[32]         Evidence, p. E29.

[33]         Evidence, p. E43.

[34]         Australian Taxation Office, correspondence to the Senate Economics Legislation Committee of 4 April 1998, p.3.

[35]         Australian Taxation Office, correspondence to the Senate Economics Legislation Committee of 4 April 1998, p.1.

[36]         Australian Taxation Office, correspondence to the Senate Economics Legislation Committee of 4 April 1998, p.1.

[37]         Australian Taxation Office, correspondence to the Senate Economics Legislation Committee of 4 April 1998, p.2.

[38]         Evidence, p. E37.

[39]         Submission 2a, Australian Society of CPAs, p.4.

[40]         Submission No. 3a, Australian Employee Ownership Association, pp2-3.

[41]         Australian Taxation Office, correspondence to the Senate Economics Legislation Committee of 4 April 1998, p.2.

[42]         Taxation Laws Amendment Bill (No.7) 1997, Second Reading Speech, p.1.

[43]         Submission No. 16, Investment and Financial Services Association Ltd, p.1.

[44]         Submission No. 16, Investment and Financial Services Association Ltd, p.2.

[45]         Submission No. 2, Australian Society of CPAs, p.16

[46]         Submission No. 8, Australian Council of Social Service, p.1.

[47]         Submission No.8, Australian Council of Social Service, p.1

[48]         Submission No. 16, Investment and Financial Services Association Ltd, p.2.

[49]         Submission No. 16, Investment and Financial Services Association Ltd, p 5