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Footnotes

Chapter 2 Amendments to MARPOL Annex VI on Regulations for the Prevention of Air Pollution from Ships by Inclusion of New Regulations on Energy Efficiency for Ships Resolution MEPC.203(62) adopted at London on 15 July 2011

[1]       National Interest Analysis [2011] ATNIA 34 with attachment on consultation Amendments to MARPOL Annex VI on Regulations for the Prevention of Air Pollution from Ships by Inclusion of New Regulations on Energy Efficiency for Ships, Resolution MEPC.203(62) adopted at London on 15 July 2011 [2011] ATNIF 25 (Hereafter referred to as the ‘NIA’), para 2.

[2]       A 2009 OECD discussion paper on the issue can be found at: <http://www.internationaltransportforum.org/jtrc/discussionpapers/DP200911.pdf>.

[3]       A flyer from the International Chamber of Shipping on the topic can be found at: <http://www.shippingandco2.org/CO2%20Flyer.pdf>.

[4]       NIA, para 5.

[5]       NIA, para 5.

[6]       NIA, para 6.

[7]       NIA, para 7.

[8]       NIA, para 5.

[9]       NIA, para 5.

[10]     NIA, para 16.

[11]     NIA, para 18.

[12]     NIA, para 18.

[13]     NIA, para 17.

[14]     NIA, para 19.

[15]     Ms Poh Aye Tan, Section Head, Maritime Policy Section, Maritime Policy Reform Branch, Surface Transport Policy Division, Department of Infrastructure and Transport, Committee Hansard, 6 February 2012, p. 13.

[16]     NIA, para 20.

[17]     NIA, para 21.

[18]     NIA, para 9.

[19]     NIA, para 10.

[20]     NIA, para 11.

[21]     NIA, para 12.

[22]     NIA, para 14.

[23]     NIA, para 22.

[24]     NIA, para 23.

[25]     NIA, para 24.

[26]     NIA, para 25.

[27]     Mr Paul Nelson, Manager, Marine Environment Standards, Marine Environment Division, Australian Maritime Safety Authority, Committee Hansard, 6 February 2012, p. 17.

Chapter 3 Agreement between the European Union and Australia on the Processing and Transfer of Passenger Name Record (PNR) Data by Air Carriers to the Australian Customs and Border Protection Service done at Brussels on 29 September 2011

[1]       National Interest Analysis [2011] ATNIA 36 with attachment on consultation Agreement between the European Union and Australia on the Processing and Transfer of Passenger Name Record (PNR) Data by Air Carriers to the Australian Customs and Border Protection Service done at Brussels on 29 September 2011 [2011] ATNIF 21 (Hereafter referred to as ‘NIA’), para 4.

[2]       NIA, para 2.

[3]       NIA, para 11.

[4]       NIA, para 5.

[5]       Ms Janet Florence Dorrington, National Director, Intelligence and Targeting Division, Australian Customs and Border Protection Service, Committee Hansard, 6 February 2012, p. 19.

[6]       NIA, para 6.

[7]       NIA, para 7.

[8]       NIA, para 8.

[9]       NIA, para 9.

[10]     NIA, para 10.

[11]     Ms Janet Florence Dorrington, National Director, Intelligence and Targeting Division, Australian Customs and Border Protection Service, Committee Hansard, 6 February 2012, pp. 18-19.

[12]     NIA, para 12.

[13]     NIA, para 13.

[14]     NIA, para 14.

[15]     NIA, para 18.

[16]     NIA, para 14. Europol and Eurojust are coordinating bodies for policing activities that extend across more than one EU Member State.

[17]     NIA, para 15.  A full summary is included in the NIA.

[18]     Ms Janet Florence Dorrington, National Director, Intelligence and Targeting Division, Australian Customs and Border Protection Service, Committee Hansard, 6 February 2012, p. 19.

[19]     NIA, para 19.

[20]     Ms Janet Florence Dorrington, National Director, Intelligence and Targeting Division, Australian Customs and Border Protection Service, Committee Hansard, 6 February 2012, p. 19.

[21]     NIA, para 21.

Chapter 4 Protocol amending the Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (New Delhi, 16 December 2010)

[1]       National Interest Analysis [2012] ATNIA 4, amending the Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at New Delhi on 16 December 2011, [2011] ATNIF 30, (Hereafter referred to as ‘NIA’), para 12.

[2]       NIA, para 4.

[3]       For example, an Australian company may have a branch in India manufacturing goods while a different part of the same company sells similar goods through independent agents located in India.  Aggregating the profits on transactions conducted through independent agents with those of the branch can, in certain circumstances, interfere with ordinary commercial activities.

[4]       NIA, para 5.

[5]       NIA, para 6.

[6]       In the case of Australia, all Federal taxes.

[7]       NIA, para 7.

[8]       NIA, para 8.

[9]       NIA, para 12.

[10]     NIA, para 9.

[11]     NIA, para 10.

[12]     NIA, para 11.

[13]     NIA, para 13.

[14]     NIA, para 14.

[15]     NIA, para 15.

[16]     NIA, para 16.

[17]     NIA, para 17.

[18]     Mr Paul Higinbotham, Policy Analyst, International Tax and Treaties Division, Revenue Group, Department of the Treasury, Committee Hansard, 19 March 2012.

[19]     NIA, para 18.

[20]     NIA, para 19.

[21]     NIA, para 20.

[22]     ‘Transparency International corruption index: India drops to 95th position’, <http://articles.economictimes.indiatimes.com/2011-12-02/news/30467987_1_corrupt-country-australia-shares-cases> accessed 20 March 2012.

[23]     Mr Greg Wood, Manager, International Tax Treaties Unit, International Tax and Treaties Division, Department of the Treasury, Committee Hansard, 19 March 2012.

[24]     NIA, para 21.

[25]     Including advance pricing arrangements, whereby the prices of goods and services transferred between related business entities are agreed by those entities with the tax authorities in the countries in which the related entities operate.

[26]     NIA, para 22.

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