Footnotes

Chapter 1

[1]        Journals of the Senate, No. 29—15 May 2014, p. 819.

[2]        Selection of Bills Committee, Report No. 5 of 2014, 15 May 2014, Appendix 9.

[3]        House of Representatives Hansard, 28 May 2014, p. 27. See also House of Representatives Votes and Proceedings, No. 35, 13 May 2014, p. 457 and House of Representatives Votes and Proceedings, No. 40, 28 May 2014, p. 505.

[4]        See www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics

[5]        Hon Joe Hockey MP, Treasurer, and Senator the Hon. Mathias Cormann, Minister for Finance, 2014-15 Budget Joint Media Release, 13 May 2014, at http://jbh.ministers.treasury.gov.au/media-release/021-2014/ (accessed 22 May 2014).

[6]        The Hon. Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 13 May 2014, pp 69–70.

[7]        2014–15 Budget, Budget Measures, Budget Paper No. 2, 2014–15, p. 15.

[8]        Explanatory Memorandum, p. 6.

[9]        Explanatory Memorandum, p. 4.

[10]      Explanatory Memorandum, p. 6. See also 2014–15 Budget, Budget Measures, Budget Paper No. 2, p. 15.

[11]      The Explanatory Memorandum is available at http://parlinfo.aph.gov.au/parlInfo/download/legislation/ems/r5239_ems_35baadaf-7f19-4b2b-9501-27e99f46a530/upload_pdf/394131.pdf;fileType=application%2Fpdf

[12]      Explanatory Memorandum, p. 4.

[13]      Explanatory Memorandum, p. 4.

Chapter 2 - The Temporary Budget Repair Levy

[1]        2014–15 Budget, Budget Strategy and Outlook, Budget Paper No. 1, 2014-15, p. 1–7.

[2]        2014–15 Budget, Budget Strategy and Outlook, Budget Paper No. 1, 2014-15, p. 1–1.

[3]        The Hon. Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 13 May 2014, p. 69.

[4]        Explanatory Memorandum, p. 7.

[5]        2014–15 Budget, Budget Measures, Budget Paper No. 2, 2014-15, p. 15.

[6]        Explanatory Memorandum, p. 21.

[7]        Explanatory Memorandum, p. 7.

[8]        The Hon. Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 13 May 2014, p. 70.

[9]        See Australian Tax Office, 'Individual income tax rates' at www.ato.gov.au/Rates/Individual-income-tax-rates/ (accessed 20 May 2014); see also Explanatory Memorandum, p. 6.

[10]      This increase will fund the growth of DisabilityCare Australia (formerly known as the National Disability Insurance Scheme). See Australian Tax Office, 'Medicare Levy' at www.ato.gov.au/Individuals/Medicare-levy/ (accessed 20 May 2014).

[11]      2014–15 Budget, Budget Measures, Budget Paper No. 1: Budget Strategy and Outlook, p. 9.

[12]      Explanatory Memorandum, p. 4.

[13]      Explanatory Memorandum, pp 6 and 8.

[14]      Explanatory Memorandum, p. 7.

[15]      Explanatory Memorandum, p. 7.

[16]      Explanatory Memorandum, p. 10.

[17]      Explanatory Memorandum, p. 10.

[18]      Explanatory Memorandum, p. 8.

[19]      Explanatory Memorandum, p. 11.

[20]      Explanatory Memorandum, p. 11.

[21]      Explanatory Memorandum, p. 7.

[22]      Explanatory Memorandum, p. 8.

[23]      Explanatory Memorandum, p. 6.

[24]      Explanatory Memorandum, pp 9 and 22.

[25]      Explanatory Memorandum, p. 8 and pp 13–14.

[26]      Explanatory Memorandum, p. 14.

[27]      Explanatory Memorandum, p. 8.

[28]      Explanatory Memorandum, p. 8.

Chapter 3 - Issues raised

[1]        Submission 2, p. [1].

[2]        Submission 7, p. 2.

[3]        See for example, Proof Committee Hansard, Estimates, 5 June 2014, p. 11.

[4]        Submission 1, p. 4.

[5]        Submission 1, p. 4.

[6]        Submission 2, p. 2.

[7]        Submission 2, p. 2.

[8]        Submission 2, p. 2.

[9]        Submission 7, p. 3.

[10]      Submission 3, p. 1.

[11]      Submission 1, p. 4.

[12]      Submission 1, p. 4.

[13]      Submission 7, p. 3.

[14]      Proof Committee Hansard, Estimates, 5 June 2014, p. 12.

[15]      Proof Committee Hansard, Estimates, 5 June 2014, p. 29.

[16]      Submission 4, pp 1–3.

[17]      Submission 4, p. 2.

[18]      Submission 4, p. 2.

[19]      Submission 4, p. 2.

[20]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 2.

[21]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 2.

[22]      Submission 2, p. 2.

[23]      Submission 3, p. 3.

[24]      Submission 3, p. 2.

[25]      Submission 3, p. 3.

[26]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 1.

[27]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 1.

[28]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 1.

[29]      Submission 6, p. 2.

[30]      Submission 3, p. 3.

[31]      Proof Committee Hansard, Estimates, 5 June 2014, p. 9.

[32]      Proof Committee Hansard, Estimates, 5 June 2014, p. 29.

[33]      Proof Committee Hansard, Estimates, 5 June 2014, p. 9.

[34]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 2.

[35]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 1;
See also Explanatory Memorandum, p. 22.

[36]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 2.

[37]      Submission 6, p. 2.

[38]      See for example, Submission 4, pp 2–3.

[39]      Submission 6, p. 2.

[40]      Submission 6, p. 2.

[41]      Submission 6, p. 2.

[42]      Submission 6, p. 3.

[43]      Submission 4, pp 2–3.

[44]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 3.

[45]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 3.

[46]      Answers to written questions on notice, received from the Treasury on 6 June 2014, p. 3.

Dissenting report by Australian Greens

[1]        Submission 7, p. 3.

[2]        Submission 2, p. 2.

[3]        Transcript of the Treasurer's Budget night speech, 13 May 2014, at www.budget.gov.au

[4]        Economics Legislation Committee Hansard, 5 June 2014, p. 12.

[5]        Submission 7, p. 3.

[6]        Submission 2, p. 2.

[7]        Sabra Lane, 'Tony Abbott raises tax cut prospects amid budget questions', 7.30, Australian Broadcasting Corporation, 21 May 2014.