Inquiry into The GST and a New Tax System

CONTENTS

Membership of the Committee

Terms of Reference

Executive Summary

CHAPTER ONE 1 - INTRODUCTION

Reference to the Committee
Conduct of the Inquiry
Acknowledgments

CHAPTER 2 - THE ENVIRONMENT – INTRODUCTION

Greenhouse Gas Emissions
Air Pollution
Alternative Fuels
Environmental Standards for Vehicles

CHAPTER 3 - ENVIRONMENTAL IMPACTS OF THE TAX PACKAGE

Overview
Reduction of Diesel Fuel Excise

CHAPTER 4 - THE ARTS – INTRODUCTION

Introduction
The Significance of the Arts
The Nugent Inquiry into the Major Performing Arts
A New Tax System – The Scope of Consultation

CHAPTER 5 - THE ARTS – IMPACT OF THE TAX PACKAGE

Introduction
The New Tax System and Costs in the Arts
The New Tax System and the Arts Revenues
Overall Impacts of the Tax Package on the Arts

CHAPTER 6 - COMMUNICATIONS INDUSTRIES AND SERVICES

Overview
Telecommunications Services and Access
Community Broadcasting
Information Technology

CHAPTER 7 - CONCLUSIONS AND RECOMMENDATIONS

Australian Democrats
Australian Labor Party

STATEMENT by the GREENS (WA) and the AUSTRALIAN GREENS

GOVERNMENT SENATORS' REPORT

APPENDIX 1

List of Witnesses who appeared before the Committee

APPENDIX 2

Tracking Australia - Executive Summary and Recommendations

APPENDIX 3

The Nugent Inquiry into the Major Performing Arts - Terms of Reference

APPENDIX 4

Impact of GST on 22 Major Performing Arts Organisations