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Footnotes
Chapter 2 Measure 1 (2005) Annex VI to the Protocol on Environmental Protection to the Antarctic Treaty: Liability arising from environmental emergencies (Stockholm, 17 June 2005)
[1]
National Interest Analysis [2011] ATNIA 13 with attachment on
consultation Measure 1 (2005) Annex VI to the Protocol on Environmental
Protection to the Antarctic Treaty: Liability arising from environmental
emergencies(Stockholm, 17 June 2005), [2011] ATNIF 7; National Interest
Analysis [2011] ATNIA 14 with attachment on consultation Measure 4 (2004)
Insurance and contingency planning for tourism and non-governmental activities
in the Antarctic Treaty area (Cape Town, 4 June 2004) [2011] ATNIF 8;
National Interest Analysis [2011] ATNIA 15 with attachment on consultation Measure
15 (2009) Landing of persons from passenger vessels in the Antarctic Treaty
area (Baltimore, 17 April 2009) [2011] ATNIF 9; para 1. (Hereafter
referred to as ‘NIA’ ‘Measure 1’, ‘Measure 4 and/or ‘Measure 15’)
[2] ‘Australian
Antarctic Division: Treaty Partners’, <http://www.antarctica.gov.au/antarctic-law-and-treaty/treaty-partners>,
accessed 13 September 2011.
[3] ‘Australian
Antarctic Division: Treaty Partners’, <http://www.antarctica.gov.au/antarctic-law-and-treaty/treaty-partners>,
accessed 13 September 2011.
[4] NIA
Measure 1, Measure 4 and Measure 15, para 6.
[5] NIA
Measure 1, Measure 4 and Measure 15, para 7.
[6]
Regulation Impact Statement (RIS), Measure 1, para. 1.8.
[7] RIS,
Measure 15, paras. 1.3 & 1.4.
[8]
RIS, Measure 1, para. 1.8.
[9] RIS,
Measure 1, paras. 1.8 & 1.9.
[10] RIS,
Measure 4, para. 1.5.
[11] NIA
Measure 4, para. 10.
[12]
RIS, Measure 1, para. 1.7.
[13]
RIS, Measure 1, para. 1.8.
[14]
RIS, Measure 1, para. 1.9
[15] NIA
Measure 15, para. 9
[16]
NIA Measure 15, para. 10.
[17] RIS,
Measure 15, paras. 1.3 & 1.4.
[18] RIS,
Measure 1, paras. 1.17 & 1.19; RIS, Measure 4, para 1.14 – 1.15, & RIS,
Measure 15, para. 4.14.
[19] Mr
Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian
Antarctic Division, Department of Sustainability , Environment, Water,
Population and Communities, Committee Hansard, 22 August 2011, p. 6.
[20] Mr
Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian
Antarctic Division, Department of Sustainability , Environment, Water,
Population and Communities, Committee Hansard, 22 August 2011, pp. 6-7.
[21] NIA,
Measure 1, para 12; Measure 14, & 15, para. 15.
[22] Mr
Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian
Antarctic Division, Department of Sustainability , Environment, Water,
Population and Communities, Committee Hansard, 22 August 2011, p. 8.
[23] NIA,
Measure 1, para. 12.
[24] Mr
Jonathon Barrington, Senior Policy Officer, Strategic branch, Australian
Antarctic Division, Department of Sustainability , Environment, Water,
Population and Communities, Committee Hansard, 22 August 2011, pp. 7 –
8.
Chapter 3 Five tax agreements involving the Marshall Islands, Mauritius and Montserrat
[1]
Organisation for Economic Development and Cooperation (OECD), Global
Forum on Transparency and Exchange of Information for Tax Purposes Information
Brief, September 2011, < http://www.oecd.org/dataoecd/32/45/43757434.pdf>,
viewed 18 September 2011.
[2]
OECD, The OECD’s Project on Harmful Tax Practices: 2006 Update on
Progress in Member Countries, 2006, p. 3.
[3]
OECD, Harmful Tax Competition: An Emerging Global Issue, 1998, p.
71.
[4]
OECD, Global Forum on Transparency and Exchange of Information for Tax
Purposes Information Brief, September 2011, < http://www.oecd.org/dataoecd/32/45/43757434.pdf>,
viewed 18 September 2011.
[5]
National Interest Analysis [2011] ATNIA 16, Agreements on the
Exchange of Information with Respect to Taxes between Australia and: the
Marshall Islands [2010] ATNIF 34; Mauritius [2010] ATNIF 52; and Montserrat
[2010] ATNIF 50, Para. 5. Hereafter referred to as the TIEA NIA.
[6]
Mr Gregory Wood, Manager, International Tax Treaties Unit, International
Tax and Treaties Division, Department of the Treasury, Committee Hansard,
12 September 2011, p. 2.
[7]
TIEA NIA, para. 5.
[8]
TIEA NIA, para. 6.
[9]
TIEA NIA, para. 13.
[10]
TIEA NIA, para. 13.
[11]
TIEA NIA, para. 8.
[12]
TIEA NIA, para. 27.
[13]
TIEA NIA, para. 30.
[14]
TIEA NIA, para. 30.
[15]
TIEA NIA, para. 16.
[16]
TIEA NIA, para. 16.
[17]
TIEA NIA, para. 18.
[18]
TIEA NIA, para. 18.
[19]
TIEA NIA, para. 22.
[20]
TIEA NIA, para. 23.
[21]
National Interest Analysis [2011] ATNIA 17, Agreements 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 between Australia and the Marshall Islands ([2010] ATNIF 36) and
Mauritius ([2010] ATNIF 53), para. 8. Hereafter called the Allocation of
Taxing Rights NIA.
[22]
Mrs Deborah Anne Robinson, TIEA Project Leader, Internationals, Large
Business and Internationals, Australian Taxation Office, Committee Hansard,
12 September 2011, p. 4.
[23]
Allocation of Taxing Rights NIA, para. 18.
[24]
Allocation of Taxing Rights NIA, para. 22.
[25]
Allocation of Taxing Rights NIA, para. 7.
[26]
Allocation of Taxing Rights NIA, para. 13.
[27]
Allocation of Taxing Rights NIA, para. 14.
[28]
Allocation of Taxing Rights NIA, para. 15.
[29]
Allocation of Taxing Rights NIA, para. 10.
[30]
Allocation of Taxing Rights NIA, para. 11.
[31]
OECD, About Transfer Pricing, <http://www.oecd.org/ctp/tp> viewed 18 September 2011.
[32]
OECD, About Transfer Pricing, <http://www.oecd.org/ctp/tp> viewed 18 September 2011.
[33]
Allocation of Taxing Rights NIA, para. 16.
[34]
Allocation of Taxing Rights NIA, para. 16.
[35]
Allocation of Taxing Rights NIA, para. 16.
[36]
Mrs Deborah Anne Robinson, TIEA Project Leader, Internationals, Large
Business and Internationals, Australian Taxation Office, Committee Hansard,
12 September 2011, p. 3.
[37]
Australian Taxation Office, Compliance Program 2011-12, p. 25.
[38]
Mr Gregory Wood, Manager, International Tax Treaties Unit, International
Tax and Treaties Division, Department of the Treasury, Committee Hansard,
12 September 2011, p. 4.
Chapter 4 Agreement between Australia and the Republic of Hungary on Social Security (Gödöllő – 7 June 2011)
[1]
National Interest Analysis (NIA) [2011] ATNIA 19, Agreement
between Australia and the Republic of Hungary on Social Security [2011]
ATNIF 12, para. 3.
[2]
NIA, para. 3.
[3]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 6.
[4]
NIA, para. 4.
[5]
NIA, para. 5.
[6]
NIA, para. 4.
[7]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 6.
[8]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 6.
[9]
Agreement between Australia and the Republic of Hungary on Social
Security, Article 12.
[10]
Agreement between Australia and the Republic of Hungary on Social
Security, Article 13.
[11]
Agreement between Australia and the Republic of Hungary on Social
Security, Article 14.
[12]
Agreement between Australia and the Republic of Hungary on Social
Security, Article 15.
[13]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 8.
[14]
Agreement between Australia and the Republic of Hungary on Social
Security, Article 19.
[15]
NIA, para. 15.
[16]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 7.
[17]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 8.
[18]
NIA, para. 17.
[19]
NIA, paras. 17-18.
[20]
NIA, para. 19.
[21]
Mr Peter Hutchinson, Section Manager, Agreements, International Branch,
Department of Families, Housing, community Services and Indigenous Affairs, Committee
Hansard, 12 September 2011, p. 8.
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