Chapter 1 - Introduction

[1]        Journals of the Senate, No. 79, 7 December 2017, pp. 2512–2514.

[2]        Selection of Bills Committee, Report No. 15 of 2017, 7 December 2017, Appendix 1.

[3]        See https://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Legal_and_Constitutional_Affairs/JudiciaryAmendment

[4]        Journals of the Senate, No. 70, 15 November 2017, p. 2235.

[5]        Senator David Leyonhjelm, Senate Hansard, 15 November 2017, p. 8546.

[6]        Senator Leyonhjelm, Senate Hansard, 15 November 2017, p. 8547.

[7]        Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, p. 430.

[8]        Mr Cameron Gifford, First Assistant Secretary, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 34.

[9]        Mr Gifford, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 34.

[10]      Mr Iain Anderson, Deputy Secretary, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 28.

[11]      Legal Services Directions 2017, paragraph 4.2 and Appendix B; also see Attorney‑General's Department, Submission 10, p. 4.

[12]      Legal Services Directions 2017, Appendix B, paragraph 2; also see Appendix B, Note 2.

[13]      Legal Services Directions 2017, Appendix B, subparagraphs 2(a) and 2(f).

[14]      Legal Services Directions 2017, Appendix B, Note 3.

[15]      Legal Services Directions 2017, Appendix B, Note 4.

[16]      Legal Services Directions 2017, Appendix B, Note 4.

[17]      Legal Services Directions 2017, Appendix B, Note 5.

[18]      Legal Services Directions 2017, Appendix B, Note 1.

[19]      Mr Gifford, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 34.

[20]      Mr Gifford, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 34.

[21]      Legal Services Directions 2017, Appendix B, Note 2.

[22]      Melbourne Steamship Co Ltd v Moorehead  (1912) 15 CLR 333; quoted in Attorney‑General's Department, Submission 10, p. 4; also see, for example, Legal Services Directions 2017, Appendix B, Note 2; Legal Services Commission of South Australia, Submission 2, p. 1; Law Council of Australia, Submission 11, p. 7.

[23]      Law Council of Australia, Submission 11, p. 7.

[24]      Office of the Commonwealth Ombudsman (Commonwealth Ombudsman), Submission 4, p. 2; Law Council of Australia, Submission 11, p. 8.

[25]      ASIC v Rich (2009) 236 FLR 1 referred in Commonwealth Ombudsman, Submission 4, p. 2.

[26]      Qantas Airway Ltd v Transport Workers Union of Australia [2011] FCA 470 referred in Law Council of Australia, Submission 11, p. 8.

[27]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, pp. 35–36; Attorney-General's Department, Submission 10, p. 4.

[28]      Office of Legal Services Coordination, Attorney‑General's Department, Legal Services Directions 2005 – Compliance Framework, https://www.ag.gov.au/LegalSystem/LegalServicesCoordination/Documents/olsc-compliance-framework.pdf (accessed 6 July 2018).

[29]      Office of Legal Services Coordination, Attorney‑General's Department, Legal Services Directions 2005 – Compliance Framework, p. 2.

[30]      Legal Services Directions 2017, subparagraph 11.1(d).

[31]      Legal Services Directions 2017, Appendix B, Note 1.

[32]      Attorney‑General's Department, Submission 10, p. 4.

[33]      Office of Legal Services Coordination, Attorney‑General's Department, Legal Services Directions 2005 – Compliance Framework, p. 6.

[34]      Attorney‑General's Department, Submission 10, p. 5.

[35]      Attorney‑General's Department, Submission 10, p. 5.

[36]      Attorney‑General's Department, Submission 10, p. 5.

[37]      Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 32.

[38]      Judiciary Act 1903, section 55ZG; Legal Services Directions 2017, paragraph 14.1; also see Ms Susan Whitaker, Principal Legal Officer, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 42.

[39]      Commonwealth Ombudsman, Submission 4, p. 1.

[40]      Commonwealth Ombudsman, 'Annual report 2017-18', October 2018, p. 9, http://www.ombudsman.gov.au/__data/assets/pdf_file/0031/89383/Commonwealth_Ombudsman_AnnualReport_2017-18.pdf (accessed 29 November 2018).

[41]      Commonwealth Ombudsman, Submission 4, pp. 3–4; also see, for example, Department of Human Services, Submission 1, p. 4; Attorney‑General's Department, Submission 10, p. 6.

[42]      Commonwealth Ombudsman, Submission 4, p. 4.

[43]      Mr Michael Manthorpe, Commonwealth Ombudsman, Office of the Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 46.

[44]      Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 44.

[45]      Office of the Inspector‑General of Taxation, Submission 26, p. 1.

[46]      Judiciary Amendment (Commonwealth Model Litigant Obligations) Bill 2017 (Model Litigant Obligations Bill), Schedule 1, Item 1, proposed subsection 55ZF(2A).

[47]      Explanatory Memorandum, Model Litigant Obligations Bill (Explanatory Memorandum), p. 3; also see Explanatory Statement, Legal Services Directions 2017, p. 1.

[48]      Explanatory Memorandum, p. 4.

[49]      Explanatory Memorandum, pp. 4–5.

[50]      Model Litigant Obligations Bill, Schedule 1, Item 3; also see Explanatory Memorandum, p. 4.

[51]      Judiciary Act 1903, subsection 55ZI(2); separate provisions apply for the Attorney‑General.

[52]      Model Litigant Obligations Bill, Schedule 1, Items 5 and 6.

[53]      Explanatory Memorandum, p. 5.

[54]      Explanatory Memorandum, p. 6.

[55]      Explanatory Memorandum, p. 7; also see proposed paragraph 5B(2)(d) of the Model Litigant Obligations Bill, as well as existing subsection 6D(1) of the Ombudsman Act 1976.

[56]      Explanatory Memorandum, p.7; also see proposed paragraph 5B(2)(c) of the Model Litigant Obligations Bill, as well as existing subsection 6(12) of the Ombudsman Act 1976.

[57]      Commonwealth Ombudsman, Submission 4, pp. 3–4.

[58]      This is also implied by another provision in the bill, namely proposed subparagraph 55ZGB(1)(b)(ii) of the Judiciary Act 1903. This proposed subparagraph provides for a court to make orders in certain circumstances, one of which is where 'the Ombudsman informs the applicant of a decision not to investigate...'.

[59]      See existing subparagraph 6(1)(b)(iii) of the Ombudsman Act 1976.

[60]      Parliamentary Joint Committee on Human Rights, Human Rights Scrutiny Report 12 of 2017, 28 November 2017, p. 96.

[61]      Standing Committee for the Scrutiny of Bills, Scrutiny Digest 14 of 2017, 29 November 2017.

Chapter 2 - Productivity Commission recommendation regarding model litigant obligations

[1]        See Productivity Commission, 'Access to Justice Arrangements', https://www.pc.gov.au/inquiries/completed/access-justice (accessed 28 November 2018).

[2]        Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, p. 442.

[3]        Explanatory Memorandum, Judiciary Amendment (Commonwealth Model Litigant Obligations) Bill 2017 (Explanatory Memorandum), p. 1.

[4]        Selection of Bills Committee, Report No. 15 of 2017, 7 December 2017, Appendix 1.

[5]        See Productivity Commission, section 12.2, 'Model litigant rules to address power imbalances', Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, pp. 429–442.

[6]        Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, p. 431.

[7]        Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, p. 18.

[8]        Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, p. 419.

[9]        Attorney‑General's Department, 'Response to the Productivity Commission's report into access to justice arrangements', https://www.ag.gov.au/LegalSystem/Pages/response-to-report-into-access-to-justice-arrangements.aspx (accessed 28 November 2018).

[10]      Australian Government, Productivity Commission recommendations implemented by the Australian Government, April 2016, pp. 4–5.

[11]      Explanatory Memorandum, p. 1.

[12]      See, for example, Australian Lawyers Alliance, Submission 6, p. 4; Rule of Law Institute of Australia, Submission 18, pp. 7–8.

[13]      Rule of Law Institute of Australia, Submission 18, p.5.

[14]      Rule of Law Institute of Australia, Submission 18, pp. 7–8; also see Mr Malcolm Stewart, Vice‑Chairman, Rule of Law Institute of Australia, Committee Hansard, 14 June 2018, p. 16.

[15]      Australian Taxation Office, Submission 3, p. 7.

[16]      Department of Human Services, Submission 1, p. 3; Attorney‑General's Department, Submission 10, p. 7.

[17]      Attorney‑General's Department, Submission 10, p. 7.

[18]      Ms Susan Whitaker, Principal Legal Officer, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 41.

[19]      Attorney‑General's Department, Submission 10, p. 11.

[20]      Mr Cameron Gifford, First Assistant Secretary, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 42.

Chapter 3 - Key issues

[1]        See, for example, Department of Human Services, Submission 1, p. 3; Law Council of Australia (Law Council), Submission 11, p. 5; Rule of Law Institute of Australia (Rule of Law Institute), Submission 18, p. 4.

[2]        Mr Cameron Gifford, First Assistant Secretary, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 35.

[3]        Also see Productivity Commission, Access to Justice Arrangements, Inquiry Report No. 72, 5 September 2014, Volume 1, pp. 433–436.

[4]        Attorney‑General's Department, Submission 10, p. 6.

[5]        Attorney‑General's Department, Submission 10, p. 4.

[6]        Australian Taxation Office (Tax Office), Submission 3, p. 4; Department of Human Services, Submission 1, p. 3.

[7]        Attorney‑General's Department, Submission 10, pp. 4–5.

[8]        Attorney‑General's Department, Submission 10, p. 5; also see Tax Office, Submission 3, p. 4.

[9]        Attorney‑General's Department, Submission 10.1, p. 1.

[10]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, pp. 34–35. Note that while Mr Gifford made these comments on 14 June 2018, the Attorney‑General's Department corrected its compliance data on 26 October 2018 (see Submission 10.1). However, in that correction the department stated that it is satisfied that the updated statistics do not otherwise affect the evidence of departmental officers.

[11]      Mr Iain Anderson, Deputy Secretary, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 32.

[12]      Department of Home Affairs, Submission 12, p. 6.

[13]      Tax Office, Submission 3, p. 4.

[14]      Tax Office, Submission 3, p. 4; also see Mr Jonathan Todd, ATO General Counsel and Mr Grahame Tanna, Assistant Commissioner, Dispute Resolution—Litigation and Technical Leadership, Review and Dispute Resolution, Tax Office, Committee Hansard, 26 October 2018, p. 22.

[15]      Mr Tanna, Tax Office, Committee Hansard, 26 October 2018, p. 23.

[16]      Mr Manthorpe, Commonwealth Ombudsman, Office of the Commonwealth Ombudsman (Commonwealth Ombudsman), Committee Hansard, 14 June 2018, p. 44.

[17]      Office of the Inspector General of Taxation, Submission 26, p. 1.

[18]      Civil Liberties Australia, Submission 15, p. 3.

[19]      Mr William Rowlings, Chief Executive Officer, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[20]      Cleary Hoare Solicitors, Submission 8, p. 1.

[21]      Mr Ken Phillips, Executive Director, Self‑Employed Australia, Committee Hansard, 14 June 2018, p. 8.

[22]      Australian Lawyers Alliance, Submission 6, p. 4.

[23]      Dr Andrew Morrison RFD SC, National Spokesperson, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 20.

[24]      See, for example, Ms Mona Krombholz, Submission 13; Blackwater Treatment Systems, Submission 20; Ms Helen Petaia, Submission 21; Mr Keith Owen, Submission 27; Ms Joanne Hambrook, Submission 29; Mr Michael Shord, Private capacity, Committee Hansard, 26 October 2018, pp. 10–15.

[25]      Mr Roderick Douglass, Private capacity, Committee Hansard, 26 October 2018, pp. 1–2.

[26]      Mr Kia Silverbrook, Submission 14, p. 1; also see Office of the Fair Work Ombudsman, response to Mr Silverbrook, Submission 14.

[27]      Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 11; also see Civil Liberties Australia, Submission 15, p. 3.

[28]      Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[29]      Paragraph 6.2, Legal Services Directions 2017.

[30]      Attorney-General's Department, answers to questions on notice, 14 June 2018 (received 20 June 2018), p. 2.

[31]      Senator David Leyonhjelm, Committee Hansard, 14 June 2018, p. 37.

[32]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, pp. 37–38;

[33]      See, for example, Response by the Department of Defence to Ms Mona Krombholz, Submission 13; Response by the Fair Work Ombudsman to Mr Silverbrook, Submission 14; Response by the Department of Human Services to Mr Keith Owen, Submission 27; Responses by the Tax Office to Self‑Employed Australia, Submission 19, to Blackwater Treatment Systems, Submission 20, to Ms Helen Petaia, Submission 21, to Mr Michael Shord, Submission 25, to Mr Keith Owen, Submission 27, and to Ms Joanne Hambrook, Submission 29; Mr Tanna and Mr Todd, Tax Office, Committee Hansard, 26 October 2018, pp. 16–27.

[34]      Attorney‑General's Department, Submission 10, p. 11; Tax Office, Submission 3, p. 7.

[35]      Department of Human Services, Submission 1, p. 3.

[36]      Department of Human Services, Submission 1, p. 4.

[37]      Law Council of Australia (Law Council), Submission 11, p. 9.

[38]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 36.

[39]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 35 and p. 36.

[40]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 36.

[41]      Australian Lawyers Alliance, Submission 6, p. 4.

[42]      Mr Charles Powers, Submission 7, p. 2.

[43]      Civil Liberties Australia, Submission 15, p. 3.

[44]      Civil Liberties Australia, Submission 15, p. 3; also see Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[45]      Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[46]      Civil Liberties Australia, Submission 15, pp. 1–2; also see Response by the Attorney‑General's Department to Civil Liberties Australia, Submission 15.

[47]      Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10 and p. 11.

[48]      Response by the Attorney‑General's Department to Civil Liberties Australia, Submission 15, p. 1.

[49]      Mr Silverbrook, Submission 14, p. 1, p. 3.

[50]      Dr Morrison RFD SC, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 23; also see Mr Malcolm Stewart, Vice‑Chairman, Rule of Law Institute of Australia (Rule of Law Institute), Committee Hansard, 14 June 2018, pp. 16–17.

[51]      Mr Ken Taylor, President, Queensland Law Society, Committee Hansard, 14 June 2018, p. 24; also see proposed subsection 55ZGA(1), proposed paragraph 55ZGB(1)(a), and proposed subsection 55ZGB(2) of the Judiciary Act in the bill.

[52]      Queensland Law Society, Submission 5, pp. 1–2.

[53]      Rule of Law Institute, Submission 18, p. 8.

[54]      Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 16.

[55]      Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 16.

[56]      Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 17.

[57]      Name withheld, Submission 23, p. 1.

[58]      See, for example, Commonwealth Ombudsman, Submission 4, pp. 2–3; Attorney‑General's Department, Submission 10, p. 4; Law Council, Submission 11, pp. 7–8.

[59]      Legal Services Commission of South Australia, Submission 2, p. 1; also see, for example, Department of Human Services, Submission 1, p. 4; Tax Office, Submission 3, p. 6.

[60]      Commonwealth Ombudsman, Submission 4, p. 3; Law Council, Submission 11, p. 8.

[61]      Law Council, Submission 11, p. 8.

[62]      Qantas Airway Ltd v Transport Workers Union of Australia [2011] FCA 470 at [192]; Law Council, Submission 11, p. 8.

[63]      ASIC v Rich (2009) 236 FLR 1; Commonwealth Ombudsman, Submission 4, p. 2.

[64]      Attorney‑General's Department, Submission 10, p. 6.

[65]      Law Council, Submission 11, p. 8.

[66]      Law Council, Submission 11, p. 8.

[67]      Law Council, Submission 11, p. 8.

[68]      Tax Office, Submission 3, p. 6.

[69]      Mr Tanna, Tax Office, Committee Hansard, 26 October 2018, p. 17.

[70]      Mr Tanna, Tax Office, Committee Hansard, 14 June 2018, p. 27.

[71]      Mr Tanna, Tax Office, Committee Hansard, 26 October 2018, p. 17.

[72]      Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 42.

[73]      Legal Services Directions 2017, Appendix B, Note 1.

[74]      See, for example, Department of Human Services, Submission 1, p. 8.

[75]      See, for example, Cleary Hoare Solicitors, Submission 8, pp. 3–4; Law Council, Submission 11, p. 5.

[76]      See, for example, Tax Office, Submission 3, p. 9; Self‑Employed Australia, Submission 19, p. 3.

[77]      Senator Leyonhjelm, Committee Hansard, 14 June 2018, p. 22.

[78]      Department of Human Services, Submission 1, p. 8.

[79]      Department of Human Services, Submission 1, p. 8.

[80]      See, for example, Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 18; Mr Taylor, Queensland Law Society, Committee Hansard, 14 June 2018, p. 22; Dr Morrison RFD SC, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 22.

[81]      Self‑Employed Australia, Submission 19, p. 3.

[82]      Tax Office, Submission 3, p. 9.

[83]      Attorney‑General's Department, Submission 10, p. 9.

[84]      Rule of Law Institute, Submission 18, p. 7.

[85]      Civil Liberties Australia, Submission 15, p. 2; also see, for example, Queensland Law Society, Submission 5, p. 1.

[86]      Cleary Hoare Solicitors, Submission 8, p. 4.

[87]      Cleary Hoare Solicitors, Submission 8, p. 2.

[88]      Law Council, Submission 11, p. 9.

[89]      Law Council, Submission 11, p. 7.

[90]      Attorney‑General's Department, Submission 10, p. 6.

[91]      Commonwealth Ombudsman, Submission 4, pp. 3–4

[92]      Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 44.

[93]      Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 46.

[94]      Commonwealth Ombudsman, Submission 4, pp. 4–5.

[95]      Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 43.

[96]      Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 26 October 2018, p. 8.

[97]      See, for example, Tax Office, Submission 3, pp.5–6; Attorney‑General's Department, Submission 10, p. 9.

[98]      Commonwealth Ombudsman, Submission 4, p. 4.

[99]      Legal Services Commission of South Australia, Submission 2, p. 1.

[100]    Commonwealth Ombudsman, Submission 4, p. 5.

[101]    Law Council, Submission 11, p. 9.

[102]    Law Council, Submission 11, p. 9.

[103]    Attorney‑General's Department, Submission 10, p. 9.

[104]    Tax Office, Submission 3, p. 6; Attorney‑General's Department, Submission 10, p. 9.

[105]    Mr Anderson, Deputy Secretary, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 29.

[106]    Mr Gifford, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 39.

[107]    Tax Office, Submission 3, pp. 5–6.

[108]    Name withheld, Submission 23, p. 1.

[109]    Commonwealth Ombudsman, Submission 4, p. 3.

[110]    Commonwealth Ombudsman, Submission 4, p. 3.

[111]    Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 46; also see Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 26 October 2018, p. 6.

[112]    Also see, for example, Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 16.

[113]    Ms Kate Brodnik, Senior Policy Solicitor, Queensland Law Society, Committee Hansard, 14 June 2018, p. 22.

[114]    Mr Taylor, Queensland Law Society, Committee Hansard, 14 June 2018, p. 21.

[115]    Australian Lawyers Alliance, Submission 6, p. 7.

[116]    Dr Morrison RFD SC, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 23.

[117]    Dr Morrison RFD SC, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 22.

[118]    Dr Morrison RFD SC, Australian Lawyers Alliance, Committee Hansard, 14 June 2018, p. 22.

[119]    Name withheld, Submission 23, p. 1.

[120]    Office of the Inspector‑General of Taxation, Submission 26, p. 1.

[121]    Office of the Inspector‑General of Taxation, Submission 26, p. 1.

[122]    Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 26 October 2018, pp. 8–9.

[123]    Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 26 October 2018, p. 9.

[124]    Australian Government, Productivity Commission recommendations implemented by the Australian Government, April 2016, pp. 4–5.

[125]    Mr Tanna, Tax Office, Committee Hansard, 14 June 2018, p. 30.

[126]    Mr Tanna, Tax Office, Committee Hansard, 26 October 2018, p. 17.

[127]    Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 31.

[128]    Mr Gifford, Attorney-General's Department, Committee Hansard, 14 June 2018, p. 39.

[129]    Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 29.

[130]    Legal Services Commission of South Australia, Submission 2, pp. 1–2.

[131]    Commonwealth Ombudsman, Submission 4, p. 5; also see proposed subparagraph 55ZGB(1)(b)(v) of the Judiciary Act 1903 in the bill.

[132]    Commonwealth Ombudsman, Submission 4, p. 5; Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 45.

[133]    Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 14 June 2018, p. 43.

[134]    Mr Manthorpe, Commonwealth Ombudsman, Committee Hansard, 26 October 2018, p. 7.

[135]    Attorney‑General's Department, Submission 10, p. 8.

[136]    Law Council, Submission 11, p. 9; also see Name withheld, Submission 23, p. 1.

[137]    Department of Home Affairs, Submission 12, p. 7.

[138]    Tax Office, Submission 3, pp. 7–8.

[139]    Mr Tanna and Mr Todd, Tax Office, Committee Hansard, 26 October 2018, p. 20.

[140]    Department of Home Affairs, Submission 12, p. 7; also see Department of Human Services, Submission 1, p. 3.

[141]    Attorney‑General's Department, Submission 10, p. 8.

[142]    Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 16.

[143]    Rule of Law Institute, Submission 18, p. 7, p. 8.

[144]    Mr Taylor, Queensland Law Society, Committee Hansard, 14 June 2018, p. 21.

[145]    Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[146]    Dr Kristine Klugman, President, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[147]    Mr Rowlings, Civil Liberties Australia, Committee Hansard, 14 June 2018, p. 10.

[148]    Mr Todd, Tax Office, Committee Hansard, 14 June 2018, p. 31.

[149]    See Items 5 and 6 of Schedule 1 of the bill.

[150]    Department of Human Services, Submission 1, p. 7.

[151]    Department of Human Services, Submission 1, p. 7.

[152]    Tax Office, Submission 3, pp. 6–7; also see Mr Tanna, Committee Hansard, 14 June 2018, p. 32.

[153]    Law Council, Submission 11, p. 10.

[154]    Law Council, Submission 11, p. 10.

[155]    Mr Stewart, Rule of Law Institute, Committee Hansard, 14 June 2018, p. 15.

[156]    Name withheld, Submission 23, p. 1.

[157]    See, for example, the 'drafting issues' presented by the department at Attorney‑General's Department, Submission 10, pp. 10–11.

[158]    Attorney‑General's Department, Submission 10, p. 8.

[159]    Attorney‑General's Department, Submission 10, p. 8.

[160]    Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 31.

[161]    Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 29.

[162]    Mr Anderson, Attorney‑General's Department, Committee Hansard, 26 October 2018, p. 31; also see p. 29.

[163]    Mr Gifford, Attorney‑General's Department, Committee Hansard, 14 June 2018, p. 35.

[164]    See, for example, Response by the Tax Office to Self‑Employed Australia, Submission 19, pp. 7–8; Mr Tanna, Tax Office, Committee Hansard, 26 October 2018, p. 24.

[165]    Attorney‑General's Department, Submission 10, p. 11; Department of Home Affairs, Submission 12, p. 7.

[166]    Attorney‑General's Department, Submission 10, p. 11.

[167]    The committee is aware that a past recommendation of the House of Representatives Standing Committee on Tax and Revenue covered similar ground to this point; see recommendation 9, House of Representatives Standing Committee on Tax and Revenue, Tax disputes, March 2015.