Footnotes

Chapter 1 - Background

[1]        Journals of the Senate, No. 22, 29 November 2016, pp. 664–665.

Note: Senator Cormann made himself available to attend public hearings for this inquiry. However, the Senator was unable to attend at the time he was initially  invited to a hearing. Although the Senator subsequently made himself available to attend a hearing at another time, the committee decided not invite him again to give evidence. Ultimately, the Senator did not provide any evidence to the committee, and the inquiry findings have been made on the basis of evidence heard from other witnesses.

[2]        Statement to the Senate by Senator George Brandis, Attorney-General, Senate Proof Statements, 28 November 2016, p. 21.

[3]        West Australian Assembly Hansard, 6 May 2015, p. 3167.

[4]        Senate Hansard, 28 November 2016, pp.3323–3329.

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

Chapter 2 - Key issues

[1]        The Hon Dr Mike Nahan MLC, Treasurer of Western Australia, Western Australian Assembly Hansard, 6 May 2015, p. 3167.

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

[3]        Dr Nahan, Second Reading Speech, Western Australian Assembly Hansard, 24 March 2016, p. 1932.

[4]        Bell Group Companies (Finalisation of Matters and Distribution of Proceeds) Act 2015 (WA).

[5]        High Court, Short Particulars Case S248/2015, p. 1.

Sections 5G and 5F of the Corporations Act allows State or Territory legislation to override the Corporations Act where the State or Territory law declares the matter it addresses is a matter that should be excluded from the Corporations Act, and there is direct inconsistency between the laws, so they cannot operate concurrently.

Section 109 of the Constitution addresses inconsistency between state and federal legislation and declares that valid federal laws prevail over inconsistent State laws, to the extent that they are inconsistent.  

[6]        Mr Andrew Mills, Second Commissioner, Australian Taxation Office (ATO), Committee Hansard, 7 December 2016, p. 10.

[7]        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).

[8]        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 [54].

[9]        Mr Iain Anderson, Deputy Secretary, Attorney-General's Department (AGD), Committee Hansard, 17 February 2017, p. 20.

[10]      Senator the Hon George Brandis QC, Attorney-General of Australia, Senate Hansard No. 6, 2016, 28 November 2016, p. 3326.

[11]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3326.

[12]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3326.

[13]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3327.

[14]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3327.

[15]      Mr Anderson, AGD, Committee Hansard, 17 February 2017, p. 10.

[16]      Mr Anderson, AGD, Committee Hansard, 17 February 2017, p. 10.

[17]      Mr Anderson, AGD, Committee Hansard, 7 December 2016, p. 43.

[18]      Mr Anderson, AGD, Committee Hansard, 7 December 2016, p. 43.

[19]      Mr Chris Moraitis, Secretary, AGD, Committee Hansard, 7 December 2016, p. 44.

[20]      Mr Moraitis, AGD, Committee Hansard, 7 December 2016, p. 52.

[21]      Senator Murray Watt, Committee Hansard, 8 March 2017, p. 18.

[22]      Senator Brandis, Committee Hansard, 8 March 2017, p. 18.

[23]      Mr Mills, ATO, email correspondence to Mr Chris Jordan, Commissioner of Taxation, ATO, 29 November 2016.

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

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

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

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

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

[29]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3325.

[30]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3325.

[31]      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).

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

[33]      Senator Brandis, Senate Legal and Constitutional Affairs Legislation Committee, Senate Estimates Hansard, 28 February 2017, p. 115. 

[34]      See, for example, Senator Brandis, Senate Legal and Constitutional Affairs Legislation Committee, Senate Estimates Hansard, 28 February 2017, pp. 105, 111, 113, 114, 115, 120, 122. 

[35]      Senate 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, p. 12.

[36]      Senator Brandis, Senate Legal and Constitutional Affairs Legislation Committee, Senate Estimates Hansard, 28 February 2017, p. 115. 

[37]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3328.

[38]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3328.

[39]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3328.

[40]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3326.

[41]      Senator Brandis, Senate Hansard No. 6, 2016, 28 November 2016, p. 3326.

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

[43]      Senator Brandis, Committee Hansard, 8 March 2017, p. 22.

[44]      Ms Diane Brown, Chief Adviser, Financial Systems Division, Treasury, Committee Hansard, 7 December 2016, p. 25.

[45]      Mr Thomas Reid, Division Head, Law Design Practice Division, Treasury, Committee Hansard, 7 December 2016, p. 35.

[46]      The Treasury, Answers to Questions on Notice from Public Hearing 7 December 2016 (received 13 January 2017), p. 3.

[47]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 1.

[48]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 2.

[49]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 13.

[50]      Mr Mills, ATO, Committee Hansard, 7 December 2017, p. 2.

[51]      Mr Mills, ATO, Committee Hansard, 7 December 2017, p. 2.

[52]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 2.

[53]      ATO, Answers to Questions on Notice from Public Hearing 7 December 2016 (received 22 December 2016), p. 7.

[54]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 7.

[55]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 8.

[56]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 11.

[57]      Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 10.

[58]      Mr Anderson, AGD, Committee Hansard, 7 December 2017, p. 39.

[59]      Mr Moriatis, AGD, Committee Hansard, 7 December 2017, p. 38.

[60]      Mr Anderson, AGD, Committee Hansard, 7 December 2017, p. 41.

The Australian Government can become involved in constitutional litigation as a party in its own right, or the Commonwealth Attorney-General can intervene on behalf of the Australian Government in cases raising constitutional issues. The Judiciary Act 1903 (Cth) requires parties in these cases to give the Attorney-General notice of the constitutional issues under section 78B of the Act.

Australian Government Solicitor, Constitutional Litigation, http://www.ags.gov.au/areasoflaw/case-studies/constitutional-litigation.html (accessed 14 March 2017).

[61]      Mr Anderson, AGD, Committee Hansard, 7 December 2016, p. 40.

[62]      Mr Anderson, AGD, Committee Hansard, 7 December 2016, p. 43.

[63]      AGD, Answers to Questions on Notice from Public Hearing 7 December 2016 (received 16 February 2017), p. 9.

[64]      Mr Mills, ATO, Committee Hansard, 8 March 2017, p. 19.

[65]      Senator Brandis, Committee Hansard, 8 March 2017, p. 11.

[66]      Appendix 1.

[67]      Senator Louise Pratt, Chair, Senate Legal and Constitutional Affairs References Committee, Committee Hansard, 8 March 2017, p. 15.

[68]      Senator Brandis, Committee Hansard, 8 March 2017, p. 15.

[69]      Senator Brandis, Committee Hansard, 8 March 2017, p. 4.

[70]      Senator Pratt, Committee Hansard, 8 March 2017, p. 2.

[71]      Senator Brandis, Committee Hansard, 8 March 2017, p. 3.

[72]      AGD, Answers to Questions on Notice from Public Hearing 7 December 2016 (received 16 February 2017), p. 1.

[73]      Mr Richard Pye, Acting Clerk of the Senate, correspondence to the Chair of the Senate Legal and Constitutional Affairs References Committee, Senator Louise Pratt, 3 March 2017, p. 3.

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

[75]      Mr Richard Pye, Acting Clerk of the Senate, correspondence to the Chair of the Senate Legal and Constitutional Affairs References Committee, Senator Louise Pratt, 3 March 2017, p. 3.

[76]      Council Assisting the Solicitor-General, email correspondence to Mr James Lambie and Mr Joshua Faulks, Advisors to the Attorney-General, 15 March 2015; Executive Assistant and Office Manager, email correspondence to Council Assisting the Solicitor-General, 4 April 2016.

[77]      The document also contains the words 'SEC=PROTECTED, DLM=Sensitive: Legal]'.

[78]      The document also contains the words '[DLM=Sensitive: Legal]'.

Interim Dissenting Report from Government Senators

[1] Mr Mills, ATO, Committee Hansard, 7 December 2016, p. 2.