Footnotes

Chapter 1 - Introduction and overview of the bill

[1]        Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014, Explanatory Memorandum, pp. 3–6.

[2]        Selection of Bills Committee, Report No. 14 of 2014, October 2014, Appendix 7.

[3]        Explanatory Memorandum, p. 3.

[4]        The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 30 October 2014, p. 10.

[5]        Explanatory Memorandum, p. 3.

[6]        Explanatory Memorandum, p. 3.

[7]        Explanatory Memorandum, pp. 3–4.

[8]        Explanatory Memorandum, p. 3.

[9]        Explanatory Memorandum, p. 4.

[10]      Senator the Hon Arthur Sinodinos AO, Assistant Treasurer of the Commonwealth of Australia, 'Integrity restored to Australia's taxation system', Media Release, 14 December 2013.

[11]      Explanatory Memorandum, pp 4–5.

[12]      The Hon Joe Hockey, MP, Treasures of the Commonwealth of Australia, with Senator the Hon. Arthur Sinodinos AO, Assistant Treasurer of the Commonwealth of Australia, 'Restoring integrity in the Australian tax system', Joint Media Release No. 017, 6 November 2013.

[13]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 30 October 2014, p. 10.

[14]      Explanatory Memorandum, p. 5.

[15]      Explanatory Memorandum, p. 37.

[16]      Submission 5, p. [1].

[17]      Submission 5, p. [2].

[18]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 30 October 2014, p. 11.

[19]      Explanatory Memorandum, p. 43.

[20]      Explanatory Memorandum, p. 43.

[21]      Explanatory Memorandum, p. 6.

[22]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 30 October 2014, p. 11.

[23]      Explanatory Memorandum, p. 6.

[24]      The Hon Steven Ciobo MP, Parliamentary Secretary to the Treasurer, Second Reading Speech, House of Representatives Hansard, 30 October 2014, p. 11.

[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: Bills introduced 20 – 30 October 2014, Legislative Instruments received 20 September – 10 October 2014: Fifteenth Report of the 44^th Parliament, 14 November 2014, p. 9.

[27]      Joint Standing Committee on Treaties, resolution of appointment.

[28]      Submission 5, p. [2].

Chapter 2 - Key Issues

[1]        Pitcher Partners, Submission 4, p. 1.

[2]        Pitcher Partners, Submission 4, p. 1. [emphasis added]

[3]        Submission 5, p. [2].

[4]        Submission 5, p. [2].

[5]        See the Minerals Council of Australia, Submission 1; Australian Trucking Association, Submission 2; Australian Institute of Petroleum, Submission 3.

[6]        Minerals Council of Australia, Submission 1, p. 1.

[7]        Australian Trucking Association, Submission 2, p. 3.

[8]        Australian Trucking Association, Submission 2, p. 3.

[9]        Australian Institute of Petroleum, Submission 3, p. 2.

[10]      Australian Institute of Petroleum, Submission 3, p. 2.

[11]      Minerals Council of Australia, Submission 1, p. 2.

[12]      Minerals Council of Australia, Submission 1, p. 2.

[13]      Australian Institute of Petroleum, Submission 3, p. 2.

[14]      Minerals Council of Australia, Submission 1, p. 4.

[15]      Minerals Council of Australia, Submission 1, p. 3.

[16]      Minerals Council of Australia, Submission 1, p. 3.

[17]      Submission 6, p. [3].

[18]      Submission 6, p. [1].

[19]      Explanatory Memorandum, p. 47.

[20]      Explanatory Memorandum, p. 47.

[21]      Australian Trucking Association, Submission 2, p. 5.

[22]      Australian Trucking Association, Submission 2, p. 7.

[23]      The tariff proposals index the fuel rate on 1 February and 1 August. See Excise Tariff Proposal (No. 1) and Customs Tariff Proposal (No. 1) 2014.

[24]      Australian Trucking Association, Submission 2, p. 6.

[25]      Australian Trucking Association, Submission 2, p. 6.