Footnotes

Chapter 1 - Introduction and overview of the bill

[1]        Explanatory Memorandum, Tax and Superannuation Laws Amendment (Employee Share Schemes) Bill 2015, p. 3.

[2]        Explanatory Memorandum, p. 4.

[3]        Explanatory Memorandum, p. 27.

[4]        Explanatory Memorandum, p. 28.

[5]        Explanatory Memorandum, p. 29.

[6]        House of Representatives Hansard, 25 March 2015, p. 3358.

[7]        Explanatory Memorandum, pp. 29–30.

[8]        Explanatory Memorandum, p. 30.

[9]        Explanatory Memorandum, p. 31.

[10]      Explanatory Memorandum, p. 32.

[11]      Explanatory Memorandum, p. 32.

[12]      House of Representatives Hansard, 25 March 2015, pp. 3359–60.

[13]      House of Representatives Hansard, 25 March 2015, p. 3360.

[14]      House of Representatives Hansard, 25 March 2015, p. 3360.

[15]      Explanatory Memorandum, p. 24.

[16]      House of Representatives Hansard, 25 March 2015, p. 3360.

[17]      Explanatory Memorandum, p. 19.

[18]      House of Representatives Hansard, 25 March 2015, p. 3361.

[19]      Explanatory Memorandum, p. 12.

[20]      Explanatory Memorandum, p. 3.

Chapter 2 - Views on the proposed changes

[1]        Explanatory Memorandum, p. 3.

[2]        AIMIA Digital Policy Group, Submission 1, p. 1.

[3]        Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 1.

[4]        Ernst & Young, Submission 2, p. 2.

[5]        Ernst & Young, Submission 2, p. 2.

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

[7]        Ernst & Young, Submission 2, p. 2.

[8]        Ernst & Young, Submission 2, p. 2.

[9]        The Tax Institute, Submission 3, p. 2.

[10]      Association of Mining and Exploration Companies, Submission 5, p. 1.

[11]      House of Representatives Hansard, 25 March 2015, p. 3361.

[12]      Ernst & Young, Submission 2, p. 3.

[13]      The Tax Institute, Submission 3, p. 2 (emphasis in source).

[14]      Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 3.

[15]      House of Representatives Hansard, 25 March 2015, p. 3361.

[16]      Ernst & Young, Submission 2, p. 3.

[17]      Ernst & Young, Submission 2, p. 3.

[18]      Ernst & Young, Submission 2, p. 3.

[19]      Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 3.

[20]      The Tax Institute, Submission 3, pp. 3–4.

[21]      Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 3.

[22]      Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 3.

[23]      Greenwoods & Herbert Smith Freehills Pty Ltd, Submission 6, p. 3.

[24]      ACTU, Submission 4, p. 1.

[25]      ACTU, Submission 4, p. 2.

[26]      ACTU, Submission 4, p. 2.

[27]      ACTU, Submission 4, p. 2.

[28]      ACTU, Submission 4, p. 3.