Chapter 1 - Introduction

[1]        Journals of the Senate, No. 140, 14 February 2019, p. 4668.

[2]        Explanatory Memorandum, p. 4.

[3]        Explanatory Memorandum, p. 21.

[4]        The Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 13 February 2019, p. 15.

[5]        The Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 13 February 2019, p. 15.

[6]        The Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 13 February 2019, p. 15.

[7]        Explanatory Memorandum, p. 7.

[8]        Petroleum Resource Rent Tax Review, Final Report, 13 April 2017, pp. 8–9.

[9]        Explanatory Memorandum, p. 7.

[10]      Explanatory Memorandum, p. 7.

[11]      Explanatory Memorandum, p. 5.

[12]      Explanatory Memorandum, p. 6.

[13]      Explanatory Memorandum, p. 8.

[14]      Explanatory Memorandum, p. 8.

[15]      Explanatory Memorandum, p. 8.

[16]      The Hon. Stuart Robert MP, Assistant Treasurer, House of Representatives Hansard, 13 February 2019, p. 15.

[17]      Explanatory Memorandum, p. 28.

[18]      Explanatory Memorandum, p. 3.

[19]      Explanatory Memorandum, p. 3.

[20]      Explanatory Memorandum, p. 3. See also Statement of Compatibility with Human Rights—Explanatory Memorandum, Chapter 3, paragraphs 3.1 to 3.5.

Chapter 2 - Views on the bill

[1]        Australian Petroleum Production and Exploration Association, Submission 2, p. 1.

[2]        INPEX, Submission 3, p. 1.

[3]        Synod of Victoria and Tasmania, Uniting Church in Australia, Submission 1, p. 1.

[4]        Australian Petroleum Production and Exploration Association, Submission 2, pp. 7–8.

[5]        Synod of Victoria and Tasmania, Uniting Church in Australia, Submission 1, p. 2.

[6]        Synod of Victoria and Tasmania, Uniting Church in Australia, Submission 1, p. 2.

[7]        Synod of Victoria and Tasmania, Uniting Church in Australia, Submission 1, p. 2.

[8]        Australian Petroleum Production and Exploration Association, Submission 2, p. 8.

[9]        Australian Petroleum Production and Exploration Association, Submission 2, p. 8.

[10]      Santos, Submission 5, p. 2.

[11]      Department of Energy and Mines (SA), Submission 4, [p. 3].

[12]      Australian Shareholders' Association, Submission 7, [p. 1].

[13]      See also the Australian Shareholders' Association, Submission 7, [p. 1].

[14]      Santos, Submission 5, p. 2.

[15]      Synod of Victoria and Tasmania, Uniting Church in Australia, Submission 1, p. 2.

Greens Additional Comments - Time to end the PaRRTy for oil and gas giants

[1]        Australia's future tax system, Report to the Treasurer, December 2009, Part Two: Detailed analysis—volume 1 of 2.

[2]        MYEFO 2018–19, Table 3.15: Australian Government general government sector (accrual) revenue: Actual revenue, 2017–18—$456 billion.

[3]        Senate Economics Reference Committee, Corporate Tax Avoidance report—Part III: Much heat, little light so far.

[4]        ATO, Taxation statistics 2016–17, Table 5: GST and other taxes—Petroleum resource rent tax, Selected items: 1999–00 to 2017–18 financial years; Office of the Chief Scientist, Resources and Energy Quarterly, Petroleum: export— total value of crude oil, LPG and LNG.