Chapter 1 - Introduction

[1]        Journals of the Senate, 2015‑16, no. 7 (15 September 2016), p. 211.

[2]        Explanatory Memorandum, p. 3.

[3]        Explanatory Memorandum, p. 3.

[4]        The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 1 September 2016,
p. 14.

[5]        The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 1 September 2016,
p. 14.

[6]        The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 1 September 2016,
p. 14.

[7]        Explanatory Memorandum, p. 6.

[8]        The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 1 September 2016,
p. 14.

[9]        Explanatory Memorandum, p. 3.

Chapter 2 - Views on the bill

[1]        See, for example, The Tax Institute, Submission 1, p. 2; Business Council of Australia, Submission 7, p. 1.

[2]        Deloitte, Submission 2, p. 3.

[3]        Australian Bureau of Statistics, 6302.0 - Average Weekly Earnings, Australia, May 2016, http://www.abs.gov.au/ausstats/abs@.nsf/mf/6302.0 (accessed 5 October 2016).

[4]        Deloitte, Submission 2, p. 4; Chartered Accountants Australia and New Zealand, Submission 6, p. 2.

[5]        The Tax Institute, Submission 1, p. 1; Business Council of Australia; Submission 7, p. 4.

[6]        Business Council of Australia, Submission 7, p. 4.

[7]        Deloitte, Submission 2, p. 4.

[8]        Chartered Accountants Australia and New Zealand, Submission 6, p. 3; Business Council of Australia; Submission 7, p. 5.

[9]        See, for example, Australian Council of Social Service, Submission 3, p. 1; Australian Council of Trade Unions, Submission 4, p. 11.

[10]      Australian Council of Social Service, Submission 3, p. 1.

[11]      Deloitte, Submission 2, p. 4; Australian Council of Trade Unions, Submission 4, p. 12.

[12]      Deloitte, Submission 2, pp. 1 and 4.

[13]      Business Council of Australia; Submission 7, p. 4.

[14]      See, for example, Australian Council of Social Service, Submission 3, p. 3; Australian Council of Trade Unions, Submission 4, p. 11.

[15]      Australian Council of Trade Unions, Submission 4, p. 12.

[16]      See, for example, KPMG, Submission 5, p. 1; Business Council of Australia; Submission 7,
p. 3.

[17]      Deloitte, Submission 2, p. 2; KPMG, Submission 5, p. 1.

[18]      Business Council of Australia, Submission 7, p. 3.

[19]      Australian Council of Social Service, Submission 3, p. 1.

[20]      Business Council of Australia, Submission 7, p. 4.

[21]      Business Council of Australia, Submission 7, p. 4, citing Akcigit, U., Baslandze, S. & Stantcheva, S. (2015) Taxation and the International Mobility of Inventors. Working Paper 21024. Massachusetts: National Bureau of Economic Research.