Footnotes

Chapter 1 - Introduction

[1]        Journals of the Senate, 19 June 2014, p. 914.

[2]        Selection of Bills Committee, Report No. 3 of 2014, Appendix 2, 20 March 2014.

[3]        Budget 2014–15, Overview, 13 May 2014, p. iv,  http://www.budget.gov.au/2014-15/content/overview/download/Budget_Overview.pdf and Budget 2014–15, Building Australia's Infrastructure, May 2014, p. 2, http://www.budget.gov.au/2014-15/content/glossy/infrastructure/download/Infrastructure.pdf (accessed 30 June 2014).

[4]        Budget 2014–15, Overview, 13 May 2014, p. 15,  http://www.budget.gov.au/2014-15/content/overview/download/Budget_Overview.pdf and Budget 2014–15, Building Australia's Infrastructure, May 2014, p. 2, http://www.budget.gov.au/2014-15/content/glossy/infrastructure/download/Infrastructure.pdf (accessed 30 June 2014).

[5]        Budget 2014–15, Overview, 13 May 2014, p. 8,  http://www.budget.gov.au/2014-15/content/overview/download/Budget_Overview.pdf (accessed 30 June 2014).

[6]        Budget 2014–15, Building Australia's Infrastructure, May 2014, p. 8, http://www.budget.gov.au/2014-15/content/glossy/infrastructure/download/Infrastructure.pdf (accessed 30 June 2014).

Chapter 2 - History of the excise levy

[1]        Ken Henry, Australia's future tax system, Report to the Treasurer, Part One, December 2009, p. 172.

[2]        Background Papers, Fuel Taxation Inquiry, History of Fuel Taxation In Australia, 2001, p. 2, http://fueltaxinquiry.treasury.gov.au/content/backgnd/download/002.pdf (accessed 30 June 2014).

[3]        Background Papers, Fuel Taxation Inquiry, History of Fuel Taxation In Australia, 2001, p. 2, http://fueltaxinquiry.treasury.gov.au/content/backgnd/download/002.pdf (accessed 30 June 2014).

[4]        Background Papers, Fuel Taxation Inquiry, History of Fuel Taxation In Australia, 2001, p. 2, http://fueltaxinquiry.treasury.gov.au/content/backgnd/download/002.pdf (accessed 30 June 2014).

[5]        The Hon John Anderson MP, Speech delivered at the Natroad and Queensland Trucking Association, 2001 Annual Conference, ANA Hotel, Gold Coast, 1 September 2001.

[6]        The Hon Paul Keating, House of Representatives Hansard, 23 August 1983, p. 52.

[7]        The Hon Paul Keating, House of Representatives Hansard, 23 August 1983, p. 53.

[8]        Background Papers, Fuel Taxation Inquiry, History of Fuel Taxation In Australia, 2001, p. 11, http://fueltaxinquiry.treasury.gov.au/content/backgnd/download/002.pdf  (accessed 30 June 2014).

[9]        Explanatory Memorandum, Excise Tariff Amendment Bill (No. 2) 2001, Customs Tariff Amendment Bill (No. 3) 2001, 1998–1999–2000–2001, paragraph 2.3.

[10]      Explanatory Memorandum, Excise Tariff Amendment Bill (No. 2) 2001, Customs Tariff Amendment Bill (No. 3) 2001, 1998–1999–2000–2001, paragraphs 2.1–2.2.

[11]      See for example, 7.30 report, http://www.abc.net.au/7.30/stories/s249853.htm;7.30 report, Transcript, 1/3/2001, 'Howard and Anderson perform backflip on petrol pricing', http://www.abc.net.au/7.30/stories/s253466.htm and Transcript No. 2001/016, Transcript of  the Hon. Peter Costello MP, Treasurer, Doorstop, Melbourne, Friday 2 March 2001, http://parlinfo.parl.net/parlInfo/download/media/pressrel/WVK36/upload_binary/wvk362.pdf;fileType=application%2Fpdf#search=%22fuel%20indexation%22 and Peter Aldren MP, Independent Member for Calare, Media Release, 1 March 2001, 'Excise Cut Welcome—But What About the Differential?', http://parlinfo.parl.net/parlInfo/download/media/pressrel/IYK36/upload_binary/iyk361.pdf;fileType=application%2Fpdf#search=%22fuel%20indexation%22 (accessed 23 June 2014).

[12]      Explanatory Memorandum, Excise Tariff Amendment Bill (No. 2) 2001, Customs Tariff Amendment Bill (No. 3) 2001, 1998–1999–2000–2001, paragraph 2.2.

[13]      Explanatory Memorandum, Excise Tariff Amendment Bill (No. 2) 2001, Customs Tariff Amendment Bill (No. 3) 2001, 1998–1999–2000–2001, paragraph 2.8.

[14]      Explanatory Memorandum, Excise Tariff Amendment Bill (No. 2) 2001, Customs Tariff Amendment Bill (No. 3) 2001, 1998–1999–2000–2001, paragraphs 2.9–2.10.

[15]      David Trebeck, Chairman, Fuel Tax Inquiry, Commonwealth of Australia, 2002, p. 19.

[16]      Ken Henry, Australia's future tax system, Report to the Treasurer, Part One, December 2009, p. 93.

[17]      Ken Henry, Australia's future tax system, Report to the Treasurer, Part One, December 2009, p. 53.

[18]      Ken Henry, Australia's future tax system, Report to the Treasurer, Part One, December 2009, p. 53.

[19]      Regulation impact statement, CPI indexation of fuel excise and excise-equivalent customs duty, paragraph 2.5.

[20]      Regulation impact statement, CPI indexation of fuel excise and excise-equivalent customs duty, paragraph 2.6.

[21]      Hon. J.B. Hockey, Treasurer, Post-Budget Address to Higgins 200 Club, Melbourne,
Friday, 16 May 2014,      http://parlinfo.parl.net/parlInfo/download/media/pressrel/3175103/upload_binary/3175103.pdf;fileType=application%2Fpdf#search=%22fuel%20indexation%22  (accessed 20 June 2014).

Chapter 3 - Provisions of the bills

[1]        Explanatory Memorandum, General outline and financial impact, p. 3 and paragraph 1.6.

[2]        Explanatory Memorandum, paragraph 1.13.

[3]        Explanatory Memorandum, paragraph 1.10.

[4]        See for example, Explanatory Memorandum, paragraph 1.9.

[5]        Explanatory Memorandum, paragraph 1.11.

[6]        Explanatory Memorandum, p. 3.

[7]        Regulation impact statement, paragraph 2.11.

[8]        See Mr James O'Halloran, Proof Committee Hansard, 2 July 2014, p. 26.

[9]        Section 6G and Excise Tariff Amendment (Fuel Indexation) Bill 2014, items 9 and 10. Also refer the examples given in Explanatory Memorandum pp. 9–10.

[10]      Explanatory Memorandum, paragraph 1.17.

[11]      Explanatory Memorandum, p. 11.

[12]      Explanatory Memorandum, p. 3.

[13]      Regulation impact statement, paragraph 2.31.

[14]      Section 40–5.

[15]      Section 40–5.

[16]      Explanatory Memorandum, paragraph 1.5.

[17]      Explanatory Memorandum, paragraph 1.8.

[18]      Regulation impact statement, paragraph 2.50.

[19]      Explanatory Memorandum, paragraph 1.51.

[20]      Fuel Indexation (Road Funding) Bill 2014, Schedule, item 1.

[21]      Fuel Indexation (Road Funding) Bill 2014, Schedule 4, item 2.

[22]      See Department of Finance, http://www.finance.gov.au/financial-framework/financial-management-policy-guidance/special-accounts.html (accessed 20 June 2014)

[23]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 3.

[24]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 8.

[25]      Explanatory Memorandum, paragraph 1.7.

[26]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 8.

[27]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 8.

[28]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 10.

[29]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 10.

[30]      Explanatory Memorandum, p. 3.

Chapter 4 - Views on the provisions of the bills

[1]        Submission 2, p. 3 and  Submission 6, pp. [1–2]

[2]        Submission 2, p. 4 and Submission 6, p. [2].

[3]        Submission 2, p. 4.

[4]        Submission 6, p. [2].

[5]        Submission 2, p. 4 and Submission 6, p. [2].

[6]        Proof Committee Hansard, 2 July 2014, p. 23.

[7]        Submission 8, p. 4.

[8]        Submission 8, pp. 4–5. Also see Mr Bill McKinley, Proof Committee Hansard, 2 July 2014, p. 3

[9]        Proof Committee Hansard, 2 July 2014, p. 3.

[10]      Fuel Indexation (Road Funding) Special Account Bill 2014, item 3.

[11]      Submission 16, p. 1.

[12]      Submission 6, p. 2.

[13]      Submission 16, p. 3.

[14]      Mr Rose noted that he had 10 years' experience as an environmental consultant and 43 years as a motorist on Australian roads.

[15]      Submission 4, p. [2].

[16]      Submission 4, p. [1].

[17]      Submission 3, p. [1].

[18]      Submission 7, p. 5.

[19]      Submission 7, p. 6.

[20]      Submission 7, p. 7.

[21]      Submission 7, p. 7.

[22]      Submission 7, p. 7.

[23]      Submission 7, pp. 3–4.

[24]      Submission 7, p. 4.

[25]      Ms Emma Woods, Proof Committee Hansard, 2 July 2014, p. 5.

[26]      Submission 9, p. 2.

[27]      Submission 9, p. 3.

[28]      Ms Woods and Mr Apps, Proof Committee Hansard, 2 July 2014, pp. 6, 8 and 9. 

[29]      Submission 9, p. 4.

[30]      Submission 9, p. 4.

[31]      Submission 1, p. [1]. Mr Hendrigan is a PhD candidate at Land Use and Transport Integration, Curtin University Sustainability Policy Institute.

[32]      Submission 10, p. 1.

[33]      Submission 10, p. 1.

[34]      Submission 15, p. 2.

[35]      Submission 15, p. 1.

[36]      Submission 5, p. 2.

[37]      Submission 5, p. 2.

[38]      Submission 12.

[39]      Submission 12.

[40]      Submission 12.

[41]      Submission 11, p. [1].

[42]      Submission 11, p. [1].

[43]      Submission 13, p. 1.

[44]      Submission 13, Appendix, p. [1].

[45]      Submission 13, p. 1.

[46]      See p. 12.

[47]      Submission 11, p. [2].

[48]      Submission 11, p. [2].

[49]      Submission 11, p. [3].

[50]      Submission 11, p. [3].

[51]      Submission 11, p. [2].

[52]      Submission 11, p. [3].

[53]      Submission 13, Appendix, p. 2.

[54]      Submission 13, Appendix, p. 2. 

[55]      Submission 13, Appendix, p. 2.

[56]      Submission 13, Appendix, p. 2.

[57]      Submission 13, Appendix, p. 3.

[58]      Proof Committee Hansard, 2 July 2014, pp. 15 and 17.

[59]      Proof Committee Hansard, 2 July 2014, pp. 20–21.

[60]      Proof Committee Hansard, 2 July 2014, p. 21.

[61]      Proof Committee Hansard, 2 July 2014, pp.23 and 25–27.

[62]      Proof Committee Hansard, 2 July 2014, p. 25.

[63]      Proof Committee Hansard, 2 July 2014, p. 25.

[64]      Proof Committee Hansard, 2 July 2014, p. 27.

[65]      Proof Committee Hansard, 2 July 2014, p. 27.

[66]      Productivity Commission, Draft Report, Volume 1, Public Infrastructure, March 2014 http://www.pc.gov.au/__data/assets/pdf_file/0007/134674/infrastructure-draft-volume1.pdf (accessed 20 June 2014).

Dissenting Report by Labor Senators

[1]        Prime Minister, the Hon. Tony Abbott MP, Questions Without Notice, 14 May 2014.

[2]        Prime Minister, the Hon. Tony Abbott MP, Questions Without Notice, 16 June 2014.

[3]        The Hon. Joe Hockey MP, Budget Speech, 13 May 2014.

Dissenting report by Australian Greens

[1]        Department of Infrastructure and Transport, Bureau of Infrastructure, Transport and Regional Economics, Traffic Growth in Australia, Report 127, 2012.

[2]        The Conversation, Abbott’s transport priorities drive Australia into the past,
18 September 2013,
http://theconversation.com/abbotts-transport-priorities-drive-australia-into-the-past-17988

[3]        Explanatory Memorandum, paragraph 2.30.

[4]        Mr Rob Heferen, Proof Committee Hansard, 2 July 2014, p. 22.

[5]        Crikey, Is public transport winning the battle for commuters?, 31 October 2012,  http://blogs.crikey.com.au/theurbanist/2012/10/31/is-public-transport-winning-the-battle-for-commuters/

[6]        Public Transport Victoria, http://ptv.vic.gov.au/news/news-promotions/network-development-plan-metropolitan-rail/

[7]        The West Australian, Public Transport booming says study, 5 July 2014.

[8]        Institute of Transport Economics, Does road improvement decrease greenhouse gas emissions?, p. ii.