Footnotes

Chapter 1 - Introduction

[1]        In the preparation of this report extensive reference has been made to the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008,

[2]        Subclause 29(1) of Schedule 1, A New Tax System (Family Assistance) Act 1999.

[3]        Subclause 3(2), Schedule 3, A New Tax System (Family Assistance) Act 1999.

[4]        Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008, pp 3–4.

[5]        Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum, p. iii.

[6]      Australian Government, 2008–09 Budget Paper No. 2 Budget Measures, Better Targeting and delivery of Family Tax Benefit – $150 000 income test of primary earner for FTB, pp 370–371.

[7]      The Hon. Jenny Macklin, MP, Minister for Families, Housing, Community Services and Indigenous Affairs, Simpler and Fairer Family Payments, media release, Canberra, 13 May 2008, www.jennymacklin.fahcsia.gov.au/internet/jennymacklin.nsf/content/budget08_family_13may08.htm.

[8]      Mr Mark Warburton, Branch Manager, Family Payments and Policy, FaHCSIA, Senate Community Affairs Committee, Budget Estimates Hansard, 3 June 2008, p. 116.

[9]      Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum, p. 6.

[10]       Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum, Financial Impact Statement.

[11]      Mr Mark Warburton, Branch Manager, Family Payments and Policy, FaHCSIA, Senate Community Affairs Committee, Budget Estimates Hansard, 3 June 2008, p. 119.

[12]      Australian Government, 2008–09 Budget Paper No. 2 Budget Measures, Better targeting and delivery of Baby Bonus, p. 370: www.aph.gov.au/budget/2008-09/content/bp2/html/index.htm.

[13]      Australian Government, 2008–09 Budget Paper No. 2 - Budget Measures, Better targeting and delivery of Baby Bonus, Canberra, 13 May 2008, pp. 370: www.aph.gov.au/budget/2008-09/content/bp2/html/index.htm

[14]      Mr David Hazlehurst, Group Manager, Families, FaHCSIA, Proof Committee Hansard, 20 June 2008, p. 44.

[15]      Department of Families and Community Services and Indigenous Affairs, 2006–07 Annual Report, Canberra, 2007, p. 169: www.facs.gov.au/annualreport/2007/pdf.htm

[16]      Senator the Hon. Joseph Ludwig, Minister for Human Services, Finance and Public Administration Committee, Budget Estimates Hansard, 29 May 2008, p. 48.

[17]      Australian Government, Portfolio Budget Statements 2008–09, Budget related paper No. 1.7, Families, Housing, Community Services and Indigenous Affairs Portfolio, Canberra, 13 May 2008, p. 88: www.fahcsia.gov.au/internet/

[18]      Proof Committee Hansard, 20 June 2008, p. 15.

[19]       Mr Mark Warburton, Branch Manager, Family Payments and Policy, FaHCSIA, Proof Committee Hansard, 20 June 2008, p. 42.

[20]       Schedule 2, Part 3.

[21]       Mr Mark Warburton, Branch Manager, Family Payments and Policy, FaHCSIA, Proof Committee Hansard, 20 June 2008, p. 42.

[22]       Dale Daniels, Family and Community Services Legislation Amendment (Family Assistance and Related Measures) Bill 2005, Bills Digest No. 182 2004–05, Parliamentary Library, June 2005: www.aph.gov.au/library/pubs/bd/2004-05/05bd182.htm#Contact.

[23]       Schedule 2, Part 4.

[24]       Australian Government, Portfolio Budget Statements 2008–09, Budget related paper No. 1.7, Families, Housing, Community Services and Indigenous Affairs Portfolio, Canberra, 13 May 2008, p. 88. www.fahcsia.gov.au/internet/. See also Department of Families and Community Services and Indigenous Affairs, 2006–07 Annual Report, Canberra, 2007, p. 169. www.facs.gov.au/annualreport/2007/pdf.htm

[25]      Mr Mark Warburton, Branch Manager, Family Payments and Policy, FaHCSIA, Senate Community Affairs Committee, Budget Estimates Hansard, 3 June 2008, p. 117.

[26]      Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008, p. 17.

[27]      Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008, p. 15.

[28]      Ms Diana Lindenmeyer, Section Manager, Concessions and Allowances, FaHCSIA, Proof Committee Hansard, 20 June 2008, p. 47. Officials also told the committee that an additional 22 000 people would lose eligibility as a result of the changes to the adjustable taxable income tests.

[29]      Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum, p. 21.

[30]      Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008, pp 15–16.

[31]      Australian Government, 200–-09 Budget Paper No. 2 Budget Measures, Partner service pension – align partner and veteran age eligibility, p. 409. www.aph.gov.au/budget/2008-09/content/bp2/html/index.htm

[32]      Mr Sean Farrelly, National Manager, Compensation and Income Support Policy, Department of Veterans' Affairs, Proof Committee Hansard, 20 June 2008, p. 52.

[33]      Mr Sean Farrelly, Manager, Compensation and Income Support Policy, Department of Veterans' Affairs, Proof Committee Hansard, 20 June 2008, p. 52.

[34]      Australian Government, 200–-09 Budget Paper No. 2 Budget Measures, Partner service pension – align partner and veteran age eligibility, p. 409. www.aph.gov.au/budget/2008-09/content/bp2/html/index.htm

[35]      Mr Sean Farrelly, Manager, Compensation and Income Support Policy, Department of Veterans' Affairs, Proof Committee Hansard, 20 June 2008, p. 53.

[36]      For further elaboration, see Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Bills Digest, Parliamentary Library, June 2008, p.17.

[37]      Peter Yeend, Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Bill 2006, Bills Digest No. 43 2006-07, Parliamentary Library, Canberra, October 2006. www.aph.gov.au/library/pubs/SearchResults.asp

[38]      The lower rate is used if the benefit provider is not entitled to claim GST credits, whereas the higher rate is used where the benefit provider is entitled to a GST credit in respect of the provisions of a benefit. Regardless of whether the benefits provided are type 1 or type 2, only the lower gross-up rate is used for reporting on employees’ payment summaries.

[39]       A New Tax System (Family Assistance) (Administration) Act 1999, Section 20A.

[40]      Mr David Hazlehurst, Group Manager, Families, FaHCSIA, Proof Committee Hansard, 20 June 2008, pp 27–28.

[41]      See, for example, Messrs Quinlan, Macfie, Minnett and Bicknell, Proof Committee Hansard, 20 June 2008, pp 5–10.

[42]      See www.ato.gov.au/print.asp?doc=/Content/48583.htm, accessed 20 June 2008.

[43]      Mr Peter Bicknell, UnitingCare Wesley Port Adelaide, Proof Committee Hansard, 20 June 2008, p. 9.

[44]      Mr Mark Warburton, Branch Manager, Family Payments and Policy Branch, FaHCSIA, Proof Committee Hansard, 20 June 2008, p. 30.

[45]      Examples of the Centrelink correspondence are available on the committee's website - www.aph.gov.au/Senate/committee/fapa_ctte/index.htm

[46]      See, for example, Mr Peter Bicknell, UnitingCare Wesley Port Adelaide, Proof Committee Hansard, 20 June 2008, p. 14.

[47]      Proof Committee Hansard, 20 June 2008, p. 17.

[48]      Proof Committee Hansard, 20 June 2008, p. 8.

[49]      Proof Committee Hansard, 20 June 2008, p. 9.

[50]      Mr Frank Quinlan, Catholic Social Services Australia, Proof Committee Hansard, 20 June 2008, p. 7.

[51]       See, for example, Messrs Quinlan and Minnett, Proof Committee Hansard, 20 June 2008, p. 18.

[52]      Mr Frank Quinlan, Catholic Social Services Australia, Proof Committee Hansard, 20 June 2008, p. 12.

[53]      Mr Frank Quinlan, Catholic Social Services Australia, Proof Committee Hansard, 20 June 2008, p. 7.

[54]       Joint Press Conference, Parliament House, 19 June 2008, transcript available at www.jennymacklin.fahcsia.gov.au/internet/jennymacklin.nsf/content/measures_impacting_charitable_sector_19june08.htm, accessed 21 June 2008.          

[55]      See, for example, Mr Gregor Macfie, ACOSS, Proof Committee Hansard, 20 June 2008, p. 5.

[56]      Joint Press Conference, Parliament House, 19 June 2008, transcript available at www.jennymacklin.fahcsia.gov.au/internet/jennymacklin.nsf/content/measures_impacting_charitable_sector_19june08.htm, accessed 21 June 2008.

[57]      Building Social Inclusion in Australia: Priorities for the Social and Community Services Sector Workforce, Australian Services Union, April 2007, pp 10, 19.

[58]      Ms Linda White, Australian Services Union, Proof Committee Hansard, 20 June 2008, p. 9.

[59]      Mr Frank Quinlan, Catholic Social Services Australia, Proof Committee Hansard, 20 June 2008, p. 12.

[60]      See, for example the exchange between Senator Fifield and Mr Gregor Macfie, ACOSS, Proof Committee Hansard, 20 June 2008, p. 11.

[61]       Senate Hansard, 18 June 2008, p. 45.

[62]       Mr Macfie told the committee that placing an economic value on the NFP sector 'is a complex issue because we do not really have a definition of the sector and whether you have a value input for the amount of voluntary work that is done in the sector, which is enormous. If you put all of that together and you include the very broad what is called the third or non-profit sector, it can be as high as $30 billion.' Proof Committee Hansard, 20 June 2008, p. 21.

[63]       See, for example, Mr Frank Quinlan, Catholic Social Services Australia, Proof Committee Hansard, 20 June 2008, p. 16.

Opposition Senators' Minority Report

[1]        In the Best Interests of Children - Reforming the Child Support Scheme - Report of the Ministerial Taskforce on Child Support, 14 June 2005. Full text available at: http://www.facs.gov.au/internet/facsinternet.nsf/family/childsupport.htm

[2]        Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006.

[3]        Senator the Hon. Chris Evans, Media Release, 12 October 2006.

[4]        The Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008.

[5]        Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum pp 30, 35-37.

[6]        Committee Hansard, 20 June 2006, p. 31.

[7]        Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (2008 Budget and Other Measures) Bill 2008, Explanatory Memorandum p. 37.

[8]        Committee Hansard, 20 June 2006, p. 28.

[9]        Committee Hansard, 20 June 2006, p. 35.

[10]      Committee Hansard, 20 June 2006, p. 30.

[11]      The Australian, 'Tax changes to hit charity staff', 18 June 2008.

[12]      The Hon Wayne Swan MP and the Hon Jenny Macklin MP, Media Release, 19 June 2008.

[13]      The Hon Wayne Swan MP and the Hon Jenny Macklin MP, Media Release, 19 June 2008.

[14]      Committee Hansard, 20 June 2006, p. 47.

[15]      Committee Hansard, 20 June 2006, p. 47.

[16]      Committee Hansard, 20 June 2006, p. 52.

[17]      Committee Hansard, 20 June 2006, p. 54.

[18]      House of Representatives Hansard, 19 June 2008, p. 54.

[19]      House of Representatives Hansard, 19 June 2008, p. 54.

[20]      Committee Hansard, 20 June 2006, p. 53.

[21]      Committee Hansard, 20 June 2006, pp 37-8.

[22]      Committee Hansard, 20 June 2006, p. 39.

[23]      House of Representatives Hansard, 29 May 2008, p. 3851.

[24]      Budget Measures 2008–09, Budget Paper No. 2, p. 370.

[25]      Please refer to correspondence at the end of the minority report.

[26]      The Australian, 'Time to re-think baby bonus', 14 March 2008.

[27]      ABC Online, "Govt to means test family tax benefit," Accessed on 23 June 2008, www.abc.net.au/news/stories/2008/01/25/2146231.htm

[28]      Herald Sun, 'New limit on family payment', 26 January 2008.

[29]      House of Representatives Hansard, 28 March 2006, p. 99.

[30]      Senator the Hon. Chris Evans, Media Release, 28 March 2006.

[31]      The Hon. Wayne Swan MP, Media Release, 18 May 2008.

[32]      Committee Hansard, 20 June 2008, pp 27, 39-41, 45, 49, 50-51, 55-57.

Additional Comments by the Australian Greens

[1]        Australian Institute of Health and Welfare, Australia's Welfare 2007

[2]        As described under Section 65 J of the Fringe Benefits Tax Assessment Act.

[3]        As described under Section 57A subsection 4 of the Fringe Benefits Tax Assessment Act.

[4]        ...out of a total tax expenditure for welfare services of $25.74 billion. 2008-09 Budget Paper No.2.