Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Aligning the non-resident tax rates
6.13 This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .
Overview
6.14 This Bill amends the Rates Act to more closely align the personal income tax rates for non-residents for Australian tax purposes with the personal income tax rates for Australian resident taxpayers.
Human rights implications
6.15 This Bill does not engage any of the applicable rights or freedoms.
Conclusion
6.16 This Bill is compatible with human rights as it does not raise any human rights issues.
Assistant Treasurer, the Hon David Bradbury