Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Chapter 2 - Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Medicare Levy Amendment (DisabilityCare Australia) Bill 2013
Fringe Benefits Tax Amendment (DisabilityCare Australia) Bill 2013
Income Tax Rates Amendment (DisabilityCare Australia) Bill 2013
Superannuation (Excess Concessional Contributions Tax) Amendment (DisabilityCare Australia) Bill 2013
Superannuation (Excess Non-concessional Contributions Tax) Amendment (DisabilityCare Australia) Bill 2013
Superannuation (Excess Untaxed Roll-over Amounts Tax) Amendment (DisabilityCare Australia) Bill 2013
Income Tax (TFN Withholding Tax (ESS))
Amendment (DisabilityCare Australia) Bill 2013
Income Tax (First Home Saver Accounts Misuse Tax) Amendment (DisabilityCare Australia) Bill 2013
Family Trust Distribution Tax (Primary Liability) Amendment (DisabilityCare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 1) Amendment (DisabilityCare Australia) Bill 2013
Taxation (Trustee Beneficiary Non-disclosure Tax) (No. 2) Amendment (DisabilityCare Australia) Bill 2013
2.1 These Bills are 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
2.2 The Medicare Levy Amendment (DisabilityCare Australia) Bill 2013 amends the Medicare Levy Act 1986 to increase the rate of the Medicare levy to 2 per cent. The remaining Bills make a number of consequential amendments, incorporating the rate change into other Acts that refer to the Medicare levy rate.
2.3 The purpose of increasing the Medicare levy rate is to fund DisabilityCare Australia, the National Disability Insurance Scheme. The establishment of DisabilityCare Australia complements existing measures to remove discrimination against persons with disabilities in Australia, and to provide them with support and assistance, such as the Disability Discrimination Act 1992 , the Disability Services Act 1986 ; the provision of income support through the Disability Support Pension, Carer Payment and Carer Allowance; and Commonwealth, State and Territory government programs, the National Disability Strategy, and the National Disability Agreement.
2.4 For further information regarding the human rights implications of the National Disability Insurance Scheme, refer to the Statement of Compatibility which accompanied the National Disability Insurance Scheme Bill 2012.
Human rights implications
2.5 These Bills do not engage any of the applicable rights or freedoms.
Conclusion
2.6 These Bills are compatible with human rights as they do not raise any human rights issues.