Footnotes

Chapter 1 - Introduction and overview of the bill

[1]        Explanatory Memorandum, Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015, p. 9.

[2]        Explanatory Memorandum, p. 13.

[3]        Explanatory Memorandum, p. 10.

[4]        Scrutiny of Bills Committee, Alert Digest, No.9 2015, p. 23, https://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Scrutiny_of_Bills/Alerts_Digests/2015/index (accessed 17 September 2015).

[5]        Parliamentary Joint Committee on Human Rights, Examination of legislation in accordance with the Human Rights (Parliamentary Scrutiny) Act 2011, Twenty-seventh report of the 44^th Parliament, 8 September 2015, p. 1, https://www.aph.gov.au/Parliamentary_Business/ Committees/Joint/Human_Rights/Completed_inquiries/2015/Twenty-seventh_report_of_the_44th_Parliament/c01 (accessed on 17 September 2015).

[6]        Explanatory Memorandum, p. 16.

[7]        See Parliamentary Library, 'Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015', Bills Digest No. 24 2015-16, 16 September 2015, pp. 4–5, http://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=BillId_Phrase%3 A%22r5518%22%20Dataset%3Abillsdgs;rec=0 (accessed 17 September 2015).

[8]        Explanatory Memorandum, p. 11.

[9]        The Hon. David Bradbury MP, 'Tax Laws Amendment (2013 Measures No.2) Bill 2013: Second Reading Speech', House of Representatives, Hansard, 29 May 2013, p. 4246.

[10]      The Hon. Joe Hockey MP, 'Tax Laws Amendment (2013 Measures No.2) Bill 2013: Second Reading Speech', House of Representatives, Hansard, 6 June 2013, p. 5551.

[11]      The Hon. Joe Hockey MP, 'Tax Laws Amendment (2013 Measures No.2) Bill 2013: Second Reading Speech', House of Representatives, Hansard, 6 June 2013, p. 5551.

[12]      See the Department of the Treasury, Better targeting the income tax transparency laws, Exposure Draft Consultation, 4 June 2015, http://www.treasury.gov.au/Consultationsand Reviews/Consultations/2015/Better-targeting-the-income-tax-transparency-laws (accessed 10 September 2015).

[1]        Explanatory Memorandum, pp. 12–13.

[2]        Law Council of Australia, Submission 6, p. 1.

[3]        Law Council of Australia, Submission 6, p. 5 and Family Office Institute Australia, Submission 8, p. 5

[4]        Council of Small Business Australia, Submission 4, p. 2.

[5]        Family Offie Institute Australia, Submission 8, p. 7.

[6]        Tax Justice Network Australia, Submission 7, p. 1.

[7]        Explanatory Memorandum, pp. 11–12.

[8]        Attributed to the Tax Commissioner, and cited in Law Council of Australia, Submission 6, p. 3.

[9]        Ernst & Young, Submission 9, p. 1 and Submission 8, p. 3.

[10]      Family Office Institute Australia, Submission 8, p. 3.

[11]      Law Council of Australia, Proof Committee Hansard, p. 2.

[12]      Ernst & Young, Submission 9, p. 6.

[13]      The Tax Institute, Submission 2, p. 2.

[14]      Tax Justice Network Australia, Submission 7, p. 5.

[15]      Law Council of Australia, Submission 6, p. [1]; PricewaterhouseCoopers, Submission 5,
pp. 1–2.

[16]      Family Office Institute Australia, Submission 8, p. 7.

[17]      Council of Small Business Australia, Submission 4, p. 3.

[18]      Ernst & Young, Submission 9, p. 2.

[19]      PricewaterhouseCoopers, Submission 5, p. [1].

[20]      Teys Australia Pty Ltd, Submission 2, p. [1].

[21]      Teys Australia Pty Ltd, Submission 2, p. [2].

[22]      The Tax Institute, Submission 1, p. [1].

[23]      Proof Committee Hansard, 22 September 2015, p. 16.

[24]      The Tax Justice Network Australia, Submission 7, p. 3.

[25]      The Tax Justice Network Australia, Submission 7, p. 3.

[26]      Law Council of Australia, Submission 6, p. 2.

[27]      Law Council of Australia, Submission 6, p. 5.

[28]      Law Council of Australia, Submission 6, p. 3.

[29]      The Tax Justice Network, Submission 7, p. 1.

[30]      Teys Australia Pty Ltd, Submission 2, p. [2].

[31]      PricewaterhouseCoopers, Submission 5, p. [1].

[32]      Family Office Institute Australia, Submission 8 pp. 5–6.

[33]      The Tax Institute, Submission 1, p. 2.

[34]      Council of Small Business Australia, Submission 4, p. 2.

[35]      The Tax Institute, Submission 1, p. 2

[36]      Law Council of Australia, Submission 6, p. 4.

[37]      Tax Justice Network Australia, Submission 7, p. 4.

[38]      Tax Justice Network Australia, Submission 7, p. 4.

[39]      Teys Australia Pty Ltd, Submission 2, p. [2].

[40]      Law Council of Australia, Submission 6, p. 3.

[41]      Ernst & Young, Submission 9, p. 2.

[42]      Family Office Institute Australia, Submission 8, p. 4.

[43]      Ernst & Young, Submission 9, p. 3.

[44]      Proof Committee Hansard, 22 September 2015, p. 1.

[45]      Teys Australia Pty Ltd, Submission 2, p. [2].

[46]      Proof Committee Hansard, 22 September 2015, p. 1.

[47]      Family Office Institute Australia, Submission 8, p. 3.

[48]      Ernst & Young, Submission 9, p. 8.

[49]      Proof Committee Hansard, 24 September, p. 1.

[50]      Tax Justice Network Australia, Submission 7, p. 1.

[51]      Tax Justice Network Australia, Submission 7, pp. 1–2.

[52]      Tax Justice Network Australia, Submission 7, p. 3.

[53]      Tax Justice Network Australia, Submission 7, p. 4.

[54]      Tax Justice Network Australia, Submission 7, p. 1.

[55]      Tax Justice Network Australia, Submission 7, p. 1.

[56]      Community and Public Sector Union, Submission 3, p. 2.

[57]      Community and Public Sector Union, Submission 3, p. 1.

[58]      Community and Public Sector Union, Submission 3, p. 2.

[59]      Community and Public Sector Union, Submission 3, p. 2.

[60]      Law Council of Australia, Submission 6, p. 3.

[61]      Family Office Institute Australia, Submission 8, p. 4.

[62]      The Tax Institute, Submission 1, p. 3.

[63]      Law Council of Australia, Submission 6, p. 3.

[64]      Tax Justice Network Australia, Submission 7, p. 3.

[65]      Proof Committee Hansard, 22 September 2015, p. 21.

[66]      See Mr Michael Cranston, Deputy Commissioner, ATO, Proof Committee Hansard, 22 September 2015, pp. 14, 15 and 16 and Mr Jeremy Hirschhorn, ATO, p. 20.

[67]      The Tax Institute, Submission 1, p. 3.

[68]      The Tax Institute, Submission 1, p. 2.

[69]      The Tax Institute, Submission 1, p. 3.

[70]      Family Office Institute Australia, Submission 8, pp. 1 and 5.

[71]      Family Office Institute Australia, Submission 8, p. 4.

[72]      Tax Justice Network Australia, Submission 7, p. 4.

[73]      Explanatory Memorandum, p. 13.

[74]      Law Council of Australia, Submission 6, p. 4.

Dissenting Report by Labor Senators and the Australian Greens

[1]        http://www.teysaust.com.au/wp-content/uploads/2014/12/Teys-Privacy-Policy-2015-final1.pdf

[2]        There is a discrepancy in the report: total finance income is listed as $375,000 on page 5, and $376,000 on page 24.

[3]        http://www1.umn.edu/humanrts/undocs/html/vws488.htm

[4]        http://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/FCA/2011/30.html

[5]        http://www1.umn.edu/humanrts/undocs/930-2000.html

[6]        http://www1.umn.edu/humanrts/undocs/html/1011-2001.html

[7]        https://www.humanrights.gov.au/publications/background-paper-human-rights-cyberspace/4-permissible-limitations-iccpr-right-freedom