Chapter 1 Introduction
Purpose of the Report
1.1
This report contains advice to Parliament on the review by the Joint
Standing Committee on Treaties of three treaty actions tabled in Parliament on 12
and 16 March 2009. These treaty actions are:
n the Agreement
Establishing the Association of Southeast Asian Nations-Australia-New Zealand
Free Trade Area (Cha-am, Phetchaburi, Thailand, 27 February 2009); [1]
n the Agreement
between the Government of Australia and the Government of the Isle of Man on
the Exchange of Information with Respect to Taxes (London, 29 January 2009);[2]
and
n the Agreement
between the Government of Australia and the Government of the Isle of Man for
the Allocation of Taxing Rights with Respect to Certain Income of Individuals
and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing
Adjustments (London, 29 January 2009).[3]
1.2
The report refers frequently to the National Interest Analysis (NIA)
prepared for each proposed treaty action and a Regulatory Impact Statement
(RIS) for the Agreement Establishing the Association of Southeast Asian
Nations-Australia-New Zealand Free Trade Area. These documents were
prepared by the Government agencies responsible for the administration of
Australia’s responsibilities under each treaty. Copies of each NIA and the RIS
may be obtained from the Committee Secretariat or accessed through the
Committee’s website at:
http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jsct/12march2009/tor.htm
http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jsct/16march2009/tor.htm
1.3
Copies of each treaty action, the NIAs and the RIS may also be obtained
from the Australian Treaties Library maintained on the internet by the
Department of Foreign Affairs and Trade. The Australian Treaties Library is
accessible through the Committee’s website or directly at:
www.austlii.edu.au/au/other/dfat/
Conduct of the Committee’s Review
1.4
The reviews contained in this report were advertised in the national
press and on the Committee’s website.[4] Invitations to lodge
submissions were also sent to all State Premiers, Chief Ministers, Presiding Officers
of parliaments and to individuals who have expressed an interest in being kept
informed of proposed treaty actions. Submissions received and their authors are
listed at Appendix A.
1.5
The Committee also received evidence at public hearings held on 7 May
2009, 11 May 2009 and 29 May 2009 in Darwin and Canberra. A list of
witnesses who appeared at the public hearing is at Appendix B. Transcripts of
evidence from public hearings may be obtained from the Committee Secretariat or accessed through the Committee’s website at:
http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jsct/12march2009/hearings.htm
http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jsct/16march2009/hearings.htm