Footnotes

Chapter 1 - Introduction and overview of the bill

[1]        Journals of the Senate, no. 56 of 2014–15 (25 September 2014), p. 1506.

[2]        Selections of Bills Committee, Report No. 12 of 2014, September 2014, Appendix 11.

[3]        The Hon Joe Hockey MP, Treasurer, and Senator the Hon Mathias Cormann, Minister for Finance, 2014–15 Budget Joint Media Release, 13 May 2014, http://jbh.ministers.treasury.gov.au/media-release/021-2014/ (accessed 19 October 2014).

[4]        The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 4 September 2014, p. 4.

[5]        Explanatory Memorandum, p. 7.

[6]        Australian Government, 2014–15 Budget: Budget Paper No. 2, May 2014, pp. 14 and 97; Explanatory Memorandum, p. 8.

[7]        Explanatory Memorandum, Tax Laws Amendment (Shipping Reform) Bill 2012, p. 5.

[8]        Explanatory Memorandum, p. 13.

[9]        Explanatory Memorandum, p. 14.

[10]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 4 September 2014, p. 4.

[11]      Australian Government, 2014–15 Budget: Budget Paper No. 2, May 2014, p. 212.

[12]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 4 September 2014, p. 4.

[13]      The Tax Laws Amendment (Research and Development) Bill 2013 is currently before the Senate. For further information about the amendments proposed in this bill, refer to the relevant report of this committee: Senate Economics Legislation Committee, Tax Laws Amendment (Research and Development) Bill 2013, 17 March 2014.

[14]      Explanatory Memorandum, p. 17.

[15]      Explanatory Memorandum, p. 17.

[16]      Australian Government, 2014–15 Budget: Budget Paper No. 2, May 2014, p. 18.

[17]      Explanatory Memorandum, p. 17.

[18]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 4 September 2014, p. 5.

[19]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 4 September 2014, p. 5.

[20]      Department of Industry, 'Research and Development Tax Incentive', http://www.industry.gov.au/science/policy/Pages/RDTaxIncentive.aspx
(accessed 20 October 2014).

[21]      Explanatory Memorandum, p. 19.

[22]      Explanatory  Memorandum, p. 23.

[23]      Explanatory  Memorandum, p. 23; the Explanatory Memorandum provides further information on each of these entities, pp. 23–24.

[24]      Scrutiny of Bills Committee, Alert Digest No.12 of 2014, p. 12.

[25]      Human Rights (Parliamentary Scrutiny) Act 2011, s. 7(a).

[26]      Parliamentary Joint Committee on Human Rights, Examination of legislation in accordance with the Human Rights (Parliamentary Scrutiny) Act 2011: Twelfth Report of 44th Parliament, September 2014, p. 22.

Chapter 2 - Key issues

[1]        Australian Shipowners Association, Submission 1, p. 4.

[2]        Shipping Australia Limited, Submission 22, p. 2.

[3]        Shipping Australia Limited, Submission 22, p. 2.

[4]        Maritime Union of Australia, Submission 4, p. 4.

[5]        Australian Shipowners Association, Submission 1, p. 6.

[6]        Australian Shipowners Association, Submission 1, p. 5; Maritime Union of Australia, Submission 4, p. 8.

[7]        Maritime Union of Australia, Submission 4, p. 4.

[8]        Farstad Shipping (Indian Pacific) Pty, Ltd, Submission 3, p. 1.

[9]        Maritime Union of Australia, Submission 4, p. 8; Shipping Australia Limited,
Submission 22, pp. 1–2.

[10]      Department of Infrastructure and Regional Development, 'Review of Coastal Trading', http://www.infrastructure.gov.au/maritime/business/coastal_trading/review/ (accessed 16 October 2014).

[11]      Shipping Australia Limited, Submission 22, pp. 1–2.

[12]      Maritime Union of Australia, Submission 4, p.  8.

[13]      Innovation Australia, Submission 23, p. 1.

[14]      Innovation Australia, Submission 23, p. 2.

[15]      Research Australia, Submission 10, p. 5.

[16]      Innovation Australia, Submission 23, p. 2.

[17]      AusBiotech, Submission 7, pp. 3–4.

[18]      AusBiotech, Submission 7, p. 7.

[19]      AusBiotech, Submission 7, p. 7.

[20]      Innovation Australia, Submission 23, p. 2.

[21]      Innovation Australia, Submission 23, p. 2.

[22]      Ernst & Young, Submission 6, p. 2.

[23]      Research Australia, Submission 10, p. 10.

[24]      PricewaterhouseCoopers, Submission 13, p. 3.

[25]      Biomelbourne Network, Submission 9, p. 3.

[26]      PricewaterhouseCoopers, Submission 13, p. 2.

[27]      PricewaterhouseCoopers, Submission 13, pp. 2–3.

[28]      Research Australia, Submission 10, p. 10.

[29]      Innovation Australia, Submission 23, p. 2.

[30]      Research Australia, Submission 10, p. 8.

[31]      Research Australia, Submission 10, p. 9.

[32]      Chief Scientist for South Australia, Submission 8, p. 1.

[33]      Biomelbourne Network, Submission 9, p. 1.

[34]      AusBiotech, Submission 7, p. 2.

[35]      Innovation Australia, Submission 23, p. 2.

[36]      Explanatory Memorandum, p. 20.

[37]      BDO Australia, Submission 15, p. 2.

[38]      BDO Australia, Submission 15, p. 2.

[39]      Ernst & Young, Submission 6, p. 2.

[40]      KPMG, Submission 16, p. 2.

[41]      Ernst & Young, Submission 6, p. 3.

[42]      See: The Australian Wine Research Institute, Submission 2, p. 1; Cell Therapy Manufacturing Cooperative Research Centre, Submission 5, p. 2; Research Australia, Submission 11, p. 1; BioSyngas Limited, Submission 12, p. 2; Zonge Engineering and Research Organization (Australia), Submission 14, p. 1; KPMG, Submission 16, p. 3; Redarc Electronics, Submission  17, p. 2; Scantech Limited, Submission 18, p. 1; Reproductive Health Science Ltd, Submission 19, p. 1; Deep Exploration Technologies Cooperative Research Centre, Submission 20, p. 2; De Bruin Engineering, Submission 21, p. 2.

[43]      Innovation Australia, Submission 23, pp. 2–3.

Labor Senators' Dissenting Report

[1]        The Hon Chris Bowen MP, House of Representatives Hansard, 24 September 2014, p. 25.

[2]        Submission 16, p. [1].

[3]        Submission 15, p. [2].

[4]        Submission 7, p. 1.

[5]        Submission 9, p. [2].

[6]        Submission 13, p. 2.