Chair:
Senator Jacinta Collins (ALP – VIC)
Deputy Chair:
Senator Karen Synon (LP – VIC)
Members:
Senator Kim Carr (ALP – VIC)
Senator Trish Crossin (ALP – NT)
Senator Jeannie Ferris (LP – SA)
Senator Natasha Stott-Despoja (AD – SA)
Substitute Members:
Senator Andrew Murray (AD – WA), to substitute for Senator Stott
Despoja for matters relating to Workplace Relations and Small Business.
Senator John Watson (LP – TAS) substituted for Senator Ferris on
19 February 1999; Senator Julian McGauran (NPA – VIC) substituted
for Senator Synon on 22 February 1999; Senator John Watson (LP –
TAS) substituted for Senator Synon on 4 March 1999; and Senator Sandy
Macdonald (NPA – NSW) substituted for Senator Ferris on 12 March
1999.
Participating Members:
| Senator Eric Abetz (LP – TAS) |
Senator John Faulkner (ALP – NSW) |
| Senator Lyn Allison (AD – VIC) |
Senator Brian Harradine (Ind – TAS) |
| Senator Ron Boswell (NPA – QLD) |
Senator Stephen Hutchins (ALP – NSW) |
| Senator Bob Brown (AG – TAS) |
Senator Sue Mackay (ALP – TAS) |
| Senator David Brownhill (NPA – NSW) |
Senator Dee Margetts (GWA – WA) |
| Senator George Campbell (ALP – NSW) |
Senator Kerry O'Brien (ALP – TAS) |
| Senator Mal Colston (Ind – QLD) |
Senator John Watson (LP – TAS) |
| Senator Winston Crane (LP – WA) |
|
Senator Andrew Bartlett (AD – QLD), Senator Vicki Bourne (AD –
NSW), Senator Meg Lees (AD – SA), Senator Andrew Murray (AD –
WA) and Senator John Woodley (AD – QLD) for the committee's inquiry
into the employment incentive and education impacts of the Government's
taxation reform legislation proposals and on the provisions of the bills
implementing the proposed new tax system.
Secretariat:
John Carter
Anne Domitrovic
Mathew Stephenson
Jan Willis
Phone: (02) 6277 3520
Fax: (02) 6277 5706
E-mail: eet.sen@gov.au
On 25 November 1998, the following matters were referred to the Employment,
Workplace Relations, Small Business and Education Committee for inquiry
and report by 31 March 1999:
The employment incentive and education impacts of the Government's taxation
reform legislation proposals, including:
a) the scope and effectiveness of the proposed zero-rating arrangements
for education in maintaining its quality, accessibility and affordability;
b) the effects on employment;
c) the effects of the proposed GST treatment on the quality, accessibility
and affordability of employment services;
d) the effects on education of imposing a GST on, or zero-rating or
exempting books and associated education resources;
e) the effects on education of imposing a GST on ancillary resources,
services and commercial activities, including the effects on overseas
students;
f) the effects of the proposed changes to the tax system on employment;
g) the effects on wage costs, particularly if the basic necessities
of life are taxed;
h) the scope and effectiveness of changing the unemployment benefits,
pensions and Newstart Allowance `tapers';
i) the effects of the proposed changes to the tax system on training
and adult education; and
j) options for amendments to improve the fairness or efficiency of
the proposed legislation.
On 25 November 1998, the Senate referred issues relating to the Goods
and Services Tax and the proposed new tax system to the Select Committee
on a New Tax System and three standing References Committees: the Community
Affairs References Committee; the Environment, Communications, Information
Technology and the Arts References Committee; and the Employment, Workplace
Relations, Small Business and Education References Committee.
The division of its terms of reference between the Select Committee on
a New Tax System and the three standing references committees has been
a notable feature of this inquiry. This is, procedurally speaking, unprecedented.
The report of this Committee therefore should be read in conjunction with
the other reports, in particular the second report of the Select Committee,
which is to be tabled by 19 April 1999.
This Committee's particular terms of reference were advertised along
with those of the other standing committees in December 1998. The closing
date for submissions was 29 January 1999. The processing of the submissions
was the task of the Select Committee, from which this Committee selected
submissions most relevant to its terms of reference. Some 1,429 submissions
and 104 supplementary submissions have been processed up until 29 March
1999. Around 90 submissions received by the cut-off date were identified
as relevant to this Committee's terms of reference and they determined
the program of the public hearings which were conducted in late February
and early March. A list of hearings and witnesses appears at Appendices
2 and 3 of this report.