Chapter 1

[1]        Journals of the Senate, No. 21, 29 November 2016, pp. 664–665.

[2]        Legal and Constitutional Affairs References Committee, Nature and scope of any agreement reached by the Commonwealth and Western Australian governments in relation to the distribution of proceeds of the liquidation of, and litigation concerning, the Bell Group of companies (the proceeds): Interim report, 22 March 2017.

[3]        Senate Official Hansard, No. 3, 2017, 21 March 2017, p. 1619.

[4]        www.abc.net.au/news/2015-05-06/bell-group-money-to-be-disbursed-by-statutory-authority/6450596 (accessed 14 June 2017), and www.theguardian.com/australia-news/ng-interactive/2016/nov/25/timeline-tangled-western-australia-court-case-brandis-gleeson-stoush (accessed 14 June 2017).

[5]        www.abc.net.au/news/2015-05-06/bell-group-money-to-be-disbursed-by-statutory-authority/6450596 (accessed 14 June 2017), and www.theguardian.com/australia-news/ng-interactive/2016/nov/25/timeline-tangled-western-australia-court-case-brandis-gleeson-stoush (accessed 14 June 2017).

[6]        Western Australian Assembly Hansard, 26 November 2016, p. 9112.

[7]        Dr Mike Nahan, Treasurer of Western Australia, Second Reading Speech, Western Australian Assembly Hansard, 24 March 2016, p. 1932.

[8]        Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office (ATO), Committee Hansard, 7 December 2016, p. 10.

[9]        Bell Group N.V. (in liquidation) v Western Australia; W.A. Glendinning & Associates Pty Ltd v Western Australia; Maranoa Transport Pty Ltd (in liq) v Western Australia [2016] HCA 21 (16 May 2016).

[10]      The committee's website can be found at www.aph.gov.au/Parliamentary_Business/Committees/Senate/Legal_and_Constitutional_Affairs.

[11]      Journals of the Senate, No. 22, 30 November 2016, p. 716.

[12]      Journals of the Senate, No. 35, 27 March 2017, p. 1172.

Chapter 2 - Key issues

[1]        Legal and Constitutional Affairs References Committee, Nature and scope of any agreement reached by the Commonwealth and Western Australian governments in relation to the distribution of proceeds of the liquidation of, and litigation concerning, the Bell Group of companies (the proceeds): Interim report, 22 March 2017, pp. 15–16.

[2]        The Hon Dr Mike Nahan, Treasurer of Western Australia to the Hon Mr Joe Hockey MP, Treasurer, Letter of 29 April 2016, p. 2.

[3]        The Hon Joe Hockey MP, Treasurer of Australia, to the Hon Dr Mike Nahan, Treasurer of Western Australia, Letter of 29 April 2016, p.1.

[4]        West Australian Assembly Hansard, 25 November 2015, p. 8965.

[5]        Senator the Hon George Brandis, Attorney-General, Senate Hansard No. 6, 2016, 28 November 2016, p. 3325.

[6]        Shane Wright, 'George Brandis denies misleading Senate about phone call with WA Attorney‑General', The West Australian, 1 March 2017, https://thewest.com.au/politics/federal-politics/george-brandis-denies-misleading-senate-about-phonecall-with-wa-attorney-general-ng-b88401444z (accessed 14 March 2017).

[7]        Senate Legal and Constitutional Affairs Legislation Committee, Senate Estimates Hansard, 28 February 2017, p. 105. 

[8]        Senator the Hon George Brandis, Attorney-General, Senate Hansard No. 6, 2016, 28 November 2016, p. 3328.

[9]        Senator the Hon George Brandis, Attorney-General, Committee Hansard, 8 March 2017, p. 22.

[10]      Bell Group N.V. (In Liquidation) ARBN 073 576 502 & Anor v. State of Western Australia, S248/2015, Federal Commissioner of Taxation seeking leave to intervene, proposed written submission, at [54], http://www.hcourt.gov.au/assets/cases/s248-2015/Bell-Group_CoT-Subs.pdf.

[11]      Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 2.

[12]      Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 2.

[13]      Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 4.

[14]      Mr Robert Puckridge, Assistant Commissioner, Tax Counsel Network, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 6.

[15]      Mr Robert Puckridge, Assistant Commissioner, Tax Counsel Network, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 7. See also additional information, freedom of information documents, Australian Taxation Office (received 19 June 2017).

[16]      Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 9.

[17]      Mr Andrew Mills, Second Commissioner, Law Design and Practice, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 10.

[18]      Australian Taxation Office, Freedom of information documents (received 22 March 2017), p. 53.

[19]      Australian Taxation Office, Freedom of information documents (received 22 March 2017), p. 53.

[20]      Mr Jonathan Todd, General Counsel, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 15.

[21]      Additional information, freedom of information documents, Australian Taxation Office (received 19 June 2017).

[22]      Legal and Constitutional Affairs References Committee, Nature and scope of the consultations prior to the making of the Legal Services Amendment (Solicitor-General Opinions) Direction 2016, 8 November 2016.

[23]      Senate Official Hansard, No. 4, 2017, 27 March 2017, p. 2257.

[24]      Senate Official Hansard, No. 4, 2017, 27 March 2017, p. 2258.

[25]      Letter to the President of the Senate from the Minister for Finance (Senator Cormann), responding to the order of the Senate of 27 March 2017 (received 3 April 2017), p. 1.

[26]      Committee correspondence to the Australian Taxation Office, (sent 15 June 2017).

[27]      Mr Robert Puckridge, Assistant Commissioner, Tax Counsel Network, Australian Taxation Office, Proof Committee Hansard, 27 March 2017, p. 7.

[28]      Office of the Attorney-General answers to questions on notice from hearing 8 March 2017 (received 23 March 2017), pp. 2–3.

[29]      Senator the Hon George Brandis, Attorney-General, Senate Hansard, No. 4, 2017, 30 March 2017, p. 4.

[30]      Harry Evans and Rosemary Laing, eds, Odgers' Australian Senate Practice, 14^th Edition, Department of the Senate, 2016, p. 588.

[31]      Harry Evans and Rosemary Laing, eds, Odgers' Australian Senate Practice, 14^th Edition, Department of the Senate, 2016, p. 581.

[32]      Harry Evans and Rosemary Laing, eds, Odgers' Australian Senate Practice, 14^th Edition, Department of the Senate, 2016, p. 581.

[33]      Senate Official Hansard, No. 4, 2017, 28 March 2017, pp. 2406–2407.

[34]      Senate Official Hansard, No. 4, 2017, 28 March 2017, p. 2407.

[35]      Senate Official Hansard, No. 4, 2017, 28 March 2017, pp. 2406–2407.

[36]      Senator Nick McKim, Senate Hansard, No. 4, 2017, 30 March 2017, p. 2698.

[37]      Legal and Constitutional Affairs References Committee, Nature and scope of any agreement reached by the Commonwealth and Western Australian governments in relation to the distribution of proceeds of the liquidation of, and litigation concerning, the Bell Group of companies (the proceeds): Interim report, 22 March 2017, p. 23.

[38]      Official Committee Hansard, 8 March 2017, p. 23.

[39]      Official Committee Hansard, 8 March 2017, p. 23.

[40]      Legal and Constitutional Affairs References Committee, Nature and scope of any agreement reached by the Commonwealth and Western Australian governments in relation to the distribution of proceeds of the liquidation of, and litigation concerning, the Bell Group of companies (the proceeds): Interim report, 22 March 2017, pp. 19–22.

[41]      Senator Murry Watt, Official Committee Hansard, 17 February 2017, pp. 26–27.

[42]      Senator the Hon George Brandis, Attorney-General, answers provided to questions on notice from hearing of 8 March 2017 (received 23 March 2017), p. 2.

[43]      Senator the Hon George Brandis, Attorney-General, answers provided to questions on notice from hearing of 8 March 2017 (received 23 March 2017), p. 2.

[44]      Senator the Hon George Brandis, Attorney-General, Senate Hansard, No. 4, 2017, 30 March 2017, p. 4.

[45]      Harry Evans and Rosemary Laing, eds, Odgers' Australian Senate Practice, 14^th Edition, Department of the Senate, 2016, pp. 668–669.

[46]      Harry Evans and Rosemary Laing, eds, Odgers' Australian Senate Practice, 14^th Edition, Department of the Senate, 2016, pp. 13–14.

Dissenting Report from Government Senators

[1]        Bell Group N.V. (in liquidation) v Western Australia; W.A. Glendinning & Associates Pty Ltd v Western Australia; Maranoa Transport Pty Ltd (in liq) v Western Australia [2016] HCA 21 (16 May 2016).

[2]        Committee Hansard, 7 December 2016, p. 20; see also Committee Hansard, 7 December 2016, pp. 44–5; see also Committee Hansard, 17 February 2017, pp. 10–11.

[3]        Committee Hansard, Wednesday 7 December 2016, p.2.

[4]        Committee Hansard, Wednesday 7 December 2016, p.53.

[5]        Economics Legislation Committee, Committee Hansard, Additional Estimates, Wednesday 1 March 2017, p. 98.