Chapter 1 - Introduction

[1]        Journals of the Senate, No. 121, 20 September 2018, p. 3843.

[2]        Second reading speech, the Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 20 September 2018, pp. 32–33.

[3]        Second reading speech, the Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 20 September 2018, p. 32.

[4]        Second reading speech, the Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 20 September 2018, p. 33.

[5]        Explanatory Memorandum, p. 10.

[6]        Explanatory Memorandum, p. 10.

[7]        Explanatory Memorandum, p. 11.

[8]        Explanatory Memorandum, p. 11.

[9]        Explanatory Memorandum, p. 79.

[10]      Explanatory Memorandum, p. 79.

[11]      Explanatory Memorandum, p. 79.

[12]      Explanatory Memorandum, p. 86.

[13]      Explanatory Memorandum, p. 86.

[14]      Explanatory Memorandum, p. 94.

[15]      Explanatory Memorandum, p. 94.

[16]      Explanatory Memorandum, p. 95.

[17]      Explanatory Memorandum, p. 95.

[18]      Second reading speech, the Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 20 September 2018, p. 34.

[19]      Second reading speech, the Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 20 September 2018, p. 34.

[20]      Explanatory Memorandum, p. 3.

[21]      Explanatory Memorandum, p. 3.

[22]      Explanatory Memorandum, p. 6.

[23]      Explanatory Memorandum, p. 6.

[24]      Explanatory Memorandum, p. 6.

[25]      Explanatory Memorandum, p. 6.

[26]      Explanatory Memorandum, p. 6.

[27]      Explanatory Memorandum, p. 152.

Chapter 2 - Issues arising from submissions

[1]        Scape Australia, Submission 1; King & Wood Mallesons, Submission 2; Humphreys Lawyers, Submission 3; PricewaterhouseCoopers, Submission 4; Asia Pacific Student Accommodation Association, Submission 7; IGen Funds Management, Submission 8; Property Council of Australia, Submission 9; Financial Services Council, Submission 12; and StudyPerth, Submission 14.

[2]        Mr Paul Humphreys, Managing Director, Humphreys Lawyers, Committee Hansard, 1 November 2018, p. 14.

[3]        Asia Pacific Student Accommodation Association, Submission 7, p. 1.

[4]        Ms Kirsten Arblaster, Partner, Pricewaterhouse Coopers, Committee Hansard, 1 November 2018, p. 2.

[5]        Scape Australia, Submission 1, pp. 1–2 and PricewaterhouseCoopers, Submission 4, p. 4.

[6]        Asia Pacific Student Accommodation Association, Submission 7, p. 3.

[7]        King & Wood Mallesons , Submission 2; PricewaterhouseCoopers, Submission 4; Property Council of Australia, Submission 9; Financial Services Council, Submission 12; Housing Industry Association, Submission 11.

[8]        Mr Ken Morrison, Chief Executive, Property Council of Australia, Committee Hansard, 1 November 2018, p. 7.

[9]        Housing Industry Association, Submission 11, p. 4.

[10]      King & Wood Mallesons, Submission 2; PricewaterhouseCoopers, Submission 4; Rural Funds Management Limited, Submission 10; Financial Services Council, Submission 12.

[11]      Financial Services Council, Submission 12, p. 3.

[12]      Rural Funds Management Limited, Submission 10, p. 2.

[13]      PricewaterhouseCoopers, Submission 4, p. 5.

[14]      Tax Justice Network, Submission 5, p. 2.

[15]      Global Infrastructure Partners, Submission 6, p. 3.

[16]      Financial Services Council, Submission 12, pp. 3–4.

[17]      NT Government, Submission 14, p. 1.

[18]      Mr Stuart Landsberg, Pricewaterhouse Coopers, Committee Hansard, 1 November 2018, p. 5; Mr Ken Morrison, Property Council of Australia, Committee Hansard, 1 November 2018, p. 6 & p. 7; Mr David Bryant, Rural Fund Management Ltd., Committee Hansard, 1 November 2018, p. 18; Dr Mark Zirnsak, Secretariat, Tax Justice Network Australia, Committee Hansard, 1 November 2018, p. 22.

[19]      Mr Ken Morrison, Property Council of Australia, Committee Hansard, 1 November 2018, p. 10.

[20]      Mr Paul McCullough, Division Head, Corporate and International Tax Division, Department of Treasury, Committee Hansard, 1 November 2018, p. 31.

[21]      Mr Paul McCullough, Committee Hansard, 1 November 2018, p. 34.

Additional Comments from Labor Senators

[1]        The Hon Scott Morrison MP & The Hon Michael Sukkar MP, Increasing the supply of affordable housing, 14 September 2017.

[2]        Mr Ken Morrison, Committee Hansard, pp. 9–10.

[3]        Mr Ken Morrison, Committee Hansard, pp. 11–12.

[4]        Department of the Treasury, Exposure Draft Explanatory Materials, accessed via https://static.treasury.gov.au/uploads/sites/1/2018/07/c2018-t311121b-01-ExposureDraft-EM.pdf .

[5]        Mr Paul McCullough, Committee Hansard, p. 30.

[6]        Mr Brendan McKenna, Committee Hansard, p. 33.

[7]        Mr Jonathan Gliksten, Committee Hansard, p. 14.

[8]        Mr Trevor Hardie, Committee Hansard, pp. 26–27.

[9]        Mr Jonathan Gliksten, Committee Hansard, p. 14.

[10]      Ms Kirsten Arblaster, Committee Hansard, p. 1.

[11]      Mr Stuart Landsberg, Committee Hansard, p. 2.

[12]      Mr Brendan McKenna, Committee Hansard, p. 32.

[13]      Mr Brendan McKenna, Committee Hansard, pp. 31–32.

[14]      Mr Paul Abbey, Committee Hansard, p. 4.

[15]      Ms Kathryn Davy, Committee Hansard, p. 39.

[16]      Dr Mark Zirnsak, Committee Hansard, p. 22.

[17]      Ms Kathryn Davy, Committee Hansard, p. 39.

[18]      Ms Fiona Knight, Committee Hansard, p. 38.