Footnotes

Chapter 1 - Background to the inquiry

[1]        House of Representatives Hansard, Second Reading Speech, 3 December 2015, p. 14642.

[2]        Explanatory Memorandum, p. 5.

[3]        Board of Taxation, Review of the Taxation Arrangements Applying to Managed Investment Trusts, 2009, p. 1.

[4]        Board of Taxation, Review of the Taxation Arrangements Applying to Managed Investment Trusts, 2009, pp. 4–5.

[5]        Explanatory Memorandum, p. 5.

[6]        House of Representatives Hansard, Second Reading Speech, 3 December 2015, pp. 14642, 14644.

[7]        Submission 2, p. [2].

[8]        Explanatory Memorandum, p. 6.

[9]        Explanatory Memorandum, p. 6.

[10]      Explanatory Memorandum, pp. 6–7.

[11]      Explanatory Memorandum, p. 7.

[12]      Explanatory Memorandum, p. 7.

[13]      Explanatory Memorandum, pp. 7–8.

[14]      Explanatory Memorandum, p. 8.

[15]      Explanatory Memorandum, p. 13.

[16]      Explanatory Memorandum, p. 13.

[17]      Explanatory Memorandum, p. 13.

[18]      Explanatory Memorandum, p. 29.

[19]      Explanatory Memorandum, p. 29.

[20]      Explanatory Memorandum, p. 47.

[21]      Explanatory Memorandum, p. 69.

[22]      Explanatory Memorandum, p. 69.

[23]      Explanatory Memorandum, p. 86.

[24]      Explanatory Memorandum, pp. 86–87.

[25]      Explanatory Memorandum, p. 87.

[26]      Explanatory Memorandum, pp. 87–88.

[27]      Explanatory Memorandum, p. 121.

[28]      Explanatory Memorandum, pp. 121–122.

[29]      Explanatory Memorandum, p. 122.

[30]      Explanatory Memorandum, p. 145.

[31]      Explanatory Memorandum, p. 8.

[32]      Explanatory Memorandum, p. 9.

[33]      Explanatory Memorandum, p. 9.

[34]      Explanatory Memorandum, p. 9.

[35]      Explanatory Memorandum, p. 3.

[36]      Index of Bills Considered by the Committee, 2 March 2016.

[37]      Explanatory Memorandum, p. 175.

[38]      Explanatory Memorandum, p. 3.

Chapter 2 - Views on the package of bills

[1]        See, for example, AMP, Submission 1; and the Tax Institute and the Business Law Section of the Law Council of Australia, Submission 3.

[2]        Submission 5, p. 1.

[3]        Submission 2, p. [2].

[4]        Submission 6, p. 1.

[5]        Submission 4, p. 3.

[6]        See, for example, Australian Institute of Superannuation Trustees, Submission 7; and EY, Submission 2.

[7]        Submission 7, pp. 2‑3.

[8]        Review of the Tax Arrangements Applying to Managed Investment Trusts, August 2009, p. 2.

[9]        Submission 2, p. [2]

[10]      See, for example, PCA, Submission 6; and FSC, Submission 5.

[11]      Submission 5, p. 2.

[12]      PCS, Submission 6, p. 2.

[13]      Submission 4, p. 3.

[14]      Submission 4, p. 4.

[15]      Submission 5, p. 4.

[16]      Answers to Questions on Notice No. 1, p. 1.

[17]      Submission 6, p. 4.

[18]      Submission 6, p. 5.

[19]      Answers to Questions on Notice No. 1, p. 2.

[20]      Answers to Questions on Notice No. 1, p. 3.

[21]      Submission 4, p. 5.

[22]      Answers to Questions on Notice No. 1, p. 7.

[23]      Answers to Questions on Notice No. 1, p. 13.

[24]      Submission 4, p. 6.

[25]      Answers to Questions on Notice No. 1, p. 8.

[26]      Treasury, Answers to Questions on Notice No. 1, p. 9.

[27]      Submission 4, p. 7.

[28]      Submission 4, p. 7.

[29]      Submission 2, p. [2].

[30]      Answers to Questions on Notice No. 1, p. 11.

[31]      Submission 7, p. 3.

[32]      Submission 7, p. 3.

[33]      Submission 2, p. [1].

[34]      Submission 3, p. [1].