Chapter 1 - Introduction and overview of the bill

[1]        Journals of the Senate No. 30, 16 February 2017, p. 992.

[2]        The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, p. 5.

[3]        The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, p. 4.

[4]        Budget 2016‑17: Overview, 3 May 2016, p. 2.

[5]        The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, p. 4.

[6]        The Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 was the legislative instrument for enacting the reforms announced in the 2015‑16 Budget.

[7]        The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, pp. 5‑7.

[8]        Explanatory Memorandum, p. 7.

[9]        Explanatory Memorandum, p. 8.

[10]      The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, p. 5.

[11]      Explanatory Memorandum, p. 8.

[12]      Explanatory Memorandum, pp. 9‑10.

[13]      Explanatory Memorandum, p. 101.

[14]      Explanatory Memorandum, p. 10.

[15]      Explanatory Memorandum, p. 10.

[16]      Explanatory Memorandum, p. 10.

[17]      Explanatory Memorandum, p. 105.

[18]      Explanatory Memorandum, pp. 105-106.

[19]      Explanatory Memorandum, pp. 104-105.

[20]      Explanatory Memorandum, p. 71.

[21]      Explanatory Memorandum, pp. 72-73.

[22]      Explanatory Memorandum, p. 77.

[23]      The Hon Scott Morrison (Treasurer), Second Reading Speech, Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, House of Representatives Hansard, 9 February 2017, p. 6.

[24]      Explanatory Memorandum, p. 78.

[25]      Explanatory Memorandum, p. 71.

[26]      Explanatory Memorandum, p. 80.

[27]      Explanatory Memorandum, p. 83.

[28]      Explanatory Memorandum, p. 84.

[29]      Standing Committee for the Scrutiny of Bills, Scrutiny Digest No. 2 of 2017, pp. 39-40.

Chapter 2 - Views on the bills

[1]        Institute of Public Affairs, Submission 1, [p. 1].

[2]        Australian Taxpayers' Alliance, Submission 4, [pp. 2‑3].

[3]        The Tax Institute, Submission 6, p. 2.

[4]        Australian Taxpayers' Alliance, Submission 4, [p. 2].

[5]        Law Council of Australia, Submission 9, p. 1.

[6]        Minerals Council of Australia, Submission 10, p. 7.

[7]        KPMG, Submission 5, p. 1.

[8]        The Tax Institute, Submission 6, p. 2.

[9]        Corporate Tax Association and Group of 100, Submission 11, p. 1.

[10]      Tax Justice Network‑Australia, Submission 8, p. 1.

[11]      Associate Professor Antony Ting, Submission 3, p. 2.

[12]      Australian Taxpayers' Alliance, Submission 4, [p. 2].

[13]      Associate Professor Antony Ting, Submission 3, p. 2.

[14]      Tax Justice Network‑Australia, Submission 8, p. 2.

[15]      Greenwoods & Herbert Smith Freehills, Herbert Smith Freehills and Professor Richard Vann, Submission 13, pp. 3‑4.

[16]      KPMG, Submission 5, p. 8.

[17]      The Tax Institute, Submission 6, p. 4.

[18]      The Tax Institute, Submission 6, p. 7.

[19]      AFMA, Submission 7, p. 3.

[20]      Chartered Accountants Australia and New Zealand, Submission 12, p. 3.

[21]      Corporate Tax Association and Group of 100, Submission 11, p. 2.

[22]      Corporate Tax Association and Group of 100, Submission 11, p. 2.

[23]      KPMG, Submission 5, p. 3.

[24]      The Tax Institute, Submission 6, p. 3.

[25]      Chartered Accountants Australia and New Zealand, Submission 12, p. 3.

[26]      Tax Justice Network‑Australia, Submission 8, p. 3.

[27]      Tax Justice Network‑Australia, Submission 8, p. 3.

[28]      Corporate Tax Association and Group of 100, Submission 11, p. 2.

[29]      Tax Justice Network‑Australia, Submission 8, p. 2.

[30]      Tax Justice Network‑Australia, Submission 8, p. 2.

[31]      Minerals Council of Australia, Submission 10, p. 5.

[32]      Tax Justice Network‑Australia, Submission 8, p. 3.

[33]      Minerals Council of Australia, Submission 10, p. 1.

[34]      Corporate Tax Association and Group of 100, Submission 11, p. 4.

[35]      Tax Justice Network‑Australia, Submission 8, p. 4.

[36]      Greenwoods & Herbert Smith Freehills, Herbert Smith Freehills and Professor Richard Vann, Submission 13, p. 5.

[37]      Australian Taxpayers' Alliance, Submission 4, [p. 3].

[38]      Australian Taxpayers' Alliance, Submission 4, [p. 3].

[39]      Explanatory Memorandum, pp. 13‑14.

[40]      Corporate Tax Association and Group of 100, Submission 11, pp. 3‑4.

[41]      Chartered Accountants Australia and New Zealand, Submission 12, p. 4.

[42]      Minerals Council of Australia, Submission 10, p. 6.

[43]      Law Council of Australia, Submission 9, p. 3.

[44]      Greenwoods & Herbert Smith Freehills, Herbert Smith Freehills and Professor Richard Vann, Submission 13, p. 5.

[45]      Committee Hansard, Additional Estimates, 10 February 2016, p. 66.

[46]      KPMG, Submission 5, p. 9.

[47]      Tax Justice Network‑Australia, Submission 8, p. 3.

[48]      Chartered Accountants Australia and New Zealand, Submission 12, p. 5.

[49]      KPMG, Submission 5, p. 5.

[50]      KPMG, Submission 5, p. 5.

[51]      KPMG, Submission 5, p. 12.

[52]      Minerals Council of Australia, Submission 10, p. 6.

[53]      Minerals Council of Australia, Submission 10, p. 6.

[54]      Chartered Accountants Australia and New Zealand, Submission 12, p. 5.

[55]      Corporate Tax Association and Group of 100, Submission 11, p. 5.

[56]      AFMA, Submission 7, p. 4.

[57]      AFMA, Submission 7, p. 4.

[58]      Tax Justice Network‑Australia, Submission 8, p. 5.

[59]      AFMA, Submission 7, p. 3.

[60]      KPMG, Submission 5, p. 7.

[61]      Chartered Accountants Australia and New Zealand, Submission 12, p. 6..