Chapter 1 - Introduction

[1]        The 10 related bills are: Fringe Benefits Tax Amendment (National Disability Insurance Scheme Funding) Bill 2017; Income Tax Rates Amendment (National Disability Insurance Scheme Funding) Bill 2017; Superannuation (Excess Non-Concessional Contributions Tax) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Superannuation (Excess Untaxed Roll-Over Amounts Tax) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Income Tax (TFN Withholding Tax (ESS)) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Family Trust Distribution Tax (Primary Liability) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Taxation (Trustee Beneficiary Non-Disclosure Tax) (No. 1) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Taxation (Trustee Beneficiary Non-Disclosure Tax) (No. 2) Amendment (National Disability Insurance Scheme Funding) Bill 2017; Treasury Laws Amendment (Untainting Tax) (National Disability Insurance Scheme Funding) Bill 2017; and Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017.

[2]        Votes and Proceedings, No. 71, 17 August 2017, pp. 1001–1003.

[3]        Journals of the Senate, No. 55, 17 August 2017, p. 1757.

[4]        The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 17 August 2017, p. 8825.

[5]        Medicare Levy Amendment (DisabilityCare Australia) Act 2013.

[6]        Budget 2017–18, Budget Strategy and Outlook Budget Paper No. 1 2017–18, p. 3-9.

[7]        Budget 2017–18, Budget Strategy and Outlook Budget Paper No. 1 2017–18, p. 3-9.

[8]        Following which, one-fifth of the revenue raised by the Medicare levy in aggregate will be credited to the NDIS Savings Fund Special Account once it is established.

[9]        National Disability Insurance Scheme Savings Fund Special Account Bill 2016.

[10]      See Senate Community Affairs Legislation Committee, National Disability Insurance Scheme Savings Fund Special Account Bill 2016 [Provisions], November 2016.

[11]      Fringe Benefits Tax Rates Act 1986, section 6.

[12]      Fringe Benefits Tax Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[13]      Income Tax Rates Act 1986, subsection 29(2).

[14]      Income Tax Rates Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[15]      Superannuation (Excess Non-Concessional Contributions Tax) Act 2007, section 5.

[16]      Superannuation (Excess Non-Concessional Contributions Tax) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[17]      Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007, subsection 5(2).

[18]      Superannuation (Excess Untaxed Roll-Over Amounts Tax) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[19]      Income Tax (TFN Withholding Tax (ESS)) Act 2009, subsection 4(b).

[20]      Income Tax (TFN Withholding Tax (ESS)) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[21]      Family Trust Distribution Tax (Primary Liability) Act 1998, section 4.

[22]      Family Trust Distribution Tax (Primary Liability) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[23]      Family Trust Distribution Tax (Primary Liability) Act 1998, section 4.

[24]      Family Trust Distribution Tax (Primary Liability) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[25]      Taxation (Trustee Beneficiary Non-disclosure Tax) Act (No. 2) 2007, section 4.

[26]      Taxation (Trustee Beneficiary Non-Disclosure Tax) (No. 2) Amendment (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[27]      Income Tax Assessment Act 1997, subsection 197-60(3).

[28]      Treasury Laws Amendment (Untainting Tax) (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, item 1.

[29]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 1.

[30]      COAG Reform Fund Act 2008; DisabilityCare Australia Fund Act 2013; Future Fund Act 2006; Health Insurance Act 1973; and Medical Research Future Fund Act 2015. See Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 2.

[31]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 3.

[32]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 3, items 34–37.

[33]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 3, item 38.

[34]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 3, item 39.

[35]      Explanatory Memorandum, p. 30. The committee notes that rules made under this provision are legislative instruments, and therefore would be subject to disallowance by virtue of section 42 of the Legislation Act 2003.

[36]      Explanatory Memorandum, pp. 18–24; and p. 31.

[37]      Parliamentary Joint Committee on Human Rights, Report 9 of 2017, 5 September 2017, p. 83.

[38]      Senate Standing Committee for the Scrutiny of Bills, Scrutiny Digest 10 of 2017, 6 September 2017 p. 19.

[39]      Explanatory Memorandum, p. 4.

[40]      Explanatory Memorandum, p. 5.

Chapter 2 - Views on the bills

[1]        Mr Michael Brennan, Deputy Secretary, Fiscal Group, Treasury, Proof Committee Hansard, 29 September 2017, p. 1.

[2]        Following which, one-fifth of the revenue raised by the Medicare levy in aggregate will be credited to the NDIS Savings Fund Special Account once it is established.

[3]        Treasury, answers to questions on notice, 29 September 2017 (received 9 October 2017), p. 2.

[4]        National Disability Services, Submission 6, p. 1.

[5]        Disabled Peoples' Organisations Australia, Submission 21, p. 2.

[6]        Ms Therese Sands, Director, Disabled Peoples' Organisations Australia, Proof Committee Hansard, 29 September 2017, p. 36.

[7]        Ms Kirsten Deane, Campaign Director, Every Australian Counts, and Executive Director, National Disability and Carer Alliance, Proof Committee Hansard, 29 September 2017, p. 56.

[8]        National Disability Services, Submission 6, p. 1; Ms Therese Sands, Director, Disabled Peoples' Organisations Australia, Proof Committee Hansard, 29 September 2017, p. 36.

[9]        Mr Peter Davidson, Senior Adviser, Economics, Tax and Employment, Australian Council of Social Services, Proof Committee Hansard, 29 September 2017, p. 59.

[10]      Queensland Advocacy Incorporated, Submission 1, p. 6.

[11]      Australian Nursing and Midwifery Foundation, Submission 15, p. 2.

[12]      National Disability Services, Submission 6, p. 1.

[13]      Disabled People's Organisations Australia, Media Release: We Call on this Parliament to Deliver Secure, Sustainable and Sufficient Funding for the National Disability Insurance Scheme, 23 June 2017, http://dpoa.org.au/joint-statement-to-secure-ndis-funding/ (accessed 4 October 2017).

[14]      NSW Council of Social Services, Submission 2; and ACT Council of Social Services, Submission 9.

[15]      Australian Council of Social Services, Submission 8, p. 1.

[16]      Mr Peter Davidson, Senior Adviser, Economics, Tax and Employment, Australian Council of Social Services, Proof Committee Hansard, 29 September 2017, p. 62.

[17]      Mr Peter Davidson, Senior Adviser, Economics, Tax and Employment, Australian Council of Social Services, Proof Committee Hansard, 29 September 2017, p. 60.

[18]      Mr Peter Davidson, Senior Adviser, Economics, Tax and Employment, Australian Council of Social Services, Proof Committee Hansard, 29 September 2017, p. 61.

[19]      Queensland Government, Submission 23, p. 1.

[20]      Name withheld, Submission 13, p. 2.

[21]      Mr Peter Davidson, Senior Adviser, Economics, Tax and Employment, Australian Council of Social Services, Proof Committee Hansard, 29 September 2017, p. 59.

[22]      The Hon Scott Morrison MP, Treasurer, House of Representatives Hansard, 17 August 2017, p. 8825.

[23]      Mr Richard Maher, Adviser, Business Tax Division, Treasury, Proof Committee Hansard, 29 September 2017, p. 7.

[24]      Associate Professor Ben Phillips, Centre for Social Research and Methods, Australian National University, Proof Committee Hansard, 29 September 2017, p. 45.

[25]      National Disability Insurance Scheme Savings Fund Special Account Bill 2016, subsection 5(2).

[26]      National Disability Insurance Scheme Savings Fund Special Account Bill 2016, section 6.

[27]      Mr Michael Brennan, Deputy Secretary, Fiscal Group, Treasury, Proof Committee Hansard, 29 September 2017, p. 6.

[28]      Mr Michael Brennan, Deputy Secretary, Fiscal Group, Treasury, Proof Committee Hansard, 29 September 2017, p. 6.

[29]      Explanatory Memorandum, National Disability Insurance Scheme Savings Fund Special Account Bill 2016, p. 3.

[30]      Explanatory Memorandum, National Disability Insurance Scheme Savings Fund Special Account Bill 2016, p. 1.

[31]      Explanatory Memorandum, National Disability Insurance Scheme Savings Fund Special Account Bill 2016, p. 1.

[32]      See for example, Children and Young People with Disability Australia and Young People in Nursing Homes National Alliance, Submission 4.

[33]      Senate Community Affairs Legislation Committee, National Disability Insurance Scheme Savings Fund Special Account Bill 2016 [Provisions], November 2016.

[34]      Ms Kirsten Deane, Campaign Director, Every Australian Counts, and Executive Director, National Disability and Carer Alliance, Proof Committee Hansard, 29 September 2017, p. 56.

[35]      Mrs Mary Walsh, Proof Committee Hansard, 29 September 2017, 29 September 2017, p. 50.

[36]      Ms Therese Sands, Director, Disabled Peoples' Organisations Australia, Proof Committee Hansard, 29 September 2017, p. 36.

[37]      Ms Stephanie Gotlib, Executive Officer, Children and Young People with Disability Australia, Proof Committee Hansard, 29 September 2017, p. 40.

[38]      Ms Kirsten Deane, Campaign Director, Every Australian Counts, and Executive Director, National Disability and Carer Alliance, Proof Committee Hansard, 29 September 2017, p. 55.

[39]      National Disability Services, Submission 6, p. 2.

[40]      Mr Alan Blackwood, Director, Policy and Innovation, Young People in Nursing Homes National Alliance, Proof Committee Hansard, 29 September 2017, p. 36.

[41]      See National-building Funds Bill 2008 and Explanatory Memorandum. It should be noted that the Nation-building Funds Act 2008 also established the Health and Hospitals Fund (HHF) which closed with the implementation of the Medical Research Future Fund which took effect on 29 October 2015. The remaining commitments of the HHF were transferred to the Department of Health. See Australian Government, Department of Finance, Nation-building Funds – Overview, https://www.finance.gov.au/investment-funds/nation-building-funds/ (accessed 14 September 2017).

[42]      Building Australia Fund Investment Mandate Directions 2009 [F2009L02897], section 4.

[43]      Education Investment Fund Investment Mandate Directions 2009 [F2009L02898], section 4.

[44]      Budget Paper No 2, Budget Measures 2014–15 — Part 2: Expense Measures, p. 114.

[45]      Parliament of Australia, Asset Recycling Fund Bill 2014 (accessed 13 September 2017).

[46]      Mid-Year Economic and Fiscal Outlook 2016–17, p. 157.

[47]      Nation Building Funds Repeal (National Disability Insurance Scheme Funding) Bill 2017, Schedule 1, Part 1.

[48]      Dr Stein Helgeby, Deputy Secretary, Governance and APS Transformation, Department of Finance, Proof Committee Hansard, 29 September 2017, p. 35.

[49]      See: Australian Catholic University, Submission 3; La Trobe University, Submission 10; Flinders University, Submission 11; Group of Eight, Submission 14; Universities Australia, Submission 20; University of WA, Submission 25. See also: Senate Education and Employment Legislation Committee, Higher Education Support Legislation Amendment (A More Sustainable, Responsive and Transparent Higher Education System) Bill 2017 [Provisions], April 2017.

[50]      Monash University, Submission 12, p. 3.

[51]      Monash University, Submission 12, p. 3.

[52]      Monash University, Submission 12, p. 4.

[53]      The University of Sydney, Submission 17, [p. 1].

[54]      The University of Melbourne, Submission 18, p. 8.

[55]      Australian Academy of Science, Submission 16, p. 1.

[56]      Universities Australia, Submission 20, [p. 4].

[57]      Innovative Research Universities, Submission 7, [p. 1].

[58]      Innovative Research Universities, Submission 7, [p. 3].

[59]      La Trobe University, Submission 10, p. 5.

[60]      The University Of Newcastle, Submission 19, p. 5.

[61]      Professor Ian Hume, Fellow, Australian Academy of Science, Proof Committee Hansard, 29 September 2017, p. 28.

[62]      Group of Eight, Submission 14, p. 6.

[63]      Group of Eight, Submission14, p. 2.

[64]      Flinders University, Submission 11, p. 4.

[65]      Monash University, Submission 12, p. 2.

[66]      Ms Catriona Jackson, Deputy Chief Executive, Universities Australia, Proof Committee Hansard, 29 September 2017, p. 21.

[67]      See for example: Flinders University, Submission 11, p. 4; The University of Melbourne, Submission 18, p. 7; Universities Australia, Submission 20, p. 6; and University of Western Australia, Submission 25, [p. 1].

[68]      Ms Vicki Thomson, Chief Executive, Group of Eight, Proof Committee Hansard, 29 September 2017, p. 12.

[69]      Professor Andrew Vann, Deputy Chair, Universities Australia Board, and Vice-Chancellor, Charles Sturt University, Proof Committee Hansard, p. 24.

[70]      Australian Catholic University, Submission 3, p. 2.

[71]      Innovative Research Universities, Submission 7, [p. 2].

[72]      Ms Vicki Thomson, Chief Executive, Group of Eight, Proof Committee Hansard, 29 September 2017, p. 10.

[73]      Universities Australia, answers to questions on notice, 29 September 2017 (received 9 October 2017), p. 1.

[74]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 2.

[75]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 2.

[76]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p.3.

[77]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 3.

[78]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 2.

[79]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 2.

[80]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 2.

[81]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 1.

[82]      Department of Education and Training, answers to questions on notice, 29 September 2017 (received 6 October 2017), p. 1.

Dissenting Report by Labor Senators

[1]        Universities Australia, Cutting university infrastructure–not so clever, https://www.universitiesaustralia.edu.au/Media-and-Events/media-releases/Cutting-university-infrastructure---not-so-clever#.WeAvmdWCxaQ (accessed 16 October 2017).

Additional Comments by the Australian Greens

[1]        Joint Standing Committee on the National Disability Insurance Scheme, Progress Report, September 2017, pp. 71–73.

[2]        Joint Standing Committee on the National Disability Insurance Scheme, Provision of services under the NDIS for people with psychosocial disabilities related to a mental health condition, August 2017, pp. xiii–xvi.

[3]        Joint Standing Committee on the National Disability Insurance Scheme, Interim Report: Provision of hearing services under the National Disability Insurance Scheme, September 2017, p. ix.