Enabling regulations to facilitate this have since been made: see Australian Renewable Energy Agency Regulation 2016.

Article 2 of the ICESCR.

Committee on Economic, Social and Cultural Rights, General Comment 19, para 59

CCPR General Comment No. 18

CCPR General Comment No. 18

CESCR, General Comment No 20

CCPR General Comment No. 18

CCPR General Comment No. 18

CESCR, General Comment No 20

The Hon Josh Frydenberg MP, Assistant Treasurer and The Hon Bruce Billson MP, Minister for Small Business, Joint Media Release, Cutting red tape for employers through Single Touch Payroll.

The Australian Government Annual Deregulation Report , 2014.

Department of Human Services, Outcomes from Simplification Workshop , June 2015

The Treasury, Stocktake of Regulation: Final Report , 2015.

ATO sourced data.

Lignier, Philip and Evans, Chris, The Rise and Rise of Tax Compliance Costs for the Small Business Sector in Australia , 2012. available at:

http://www.charteredaccountants.com.au/~/media/Files/Industry%20topics/Tax/Current%20Issues/The%20rise%20and%20rise%20of%20tax%20compliance_September2012.ashx

Represents 'mean' value.

Department of the Prime Minister and Cabinet, Ahead of the game: blueprint for the reform of Australian Government administration , 2010, p.33.

Australian Public Service Commission, Capability Review Australian Taxation Office , 2013.

EY Sweeney, Digital Nation: State of the Nation 2014 , 2014.

ATO 2014 data. Based on 236, 640 clients lodging 1.6 million PAYGW only activity statements where an employer is on a monthly cycle for PAYGW but a quarterly cycle for other obligations. STP will eliminate these monthly PAYGW only activity statements but the quarterly activity statement obligations for GST will remain.

Australian Communications and Media Authority, Bills for telecommunications customers.

The Australian Government, Budget Strategy and Outlook , Budget paper no. 1, CanPrint Communications Pty Ltd, 2015.

Micro enterprises are those with annual turnover up to $2 million and small/medium enterprises with annual turnover between $2 million and $250 million.

Data represents only 'active' micro and small/medium enterprises.

ATO debt collection statistics for 2012-13 indicate approximately 50% of debt is cleared where the age range of the debt is between 1 and 30 days old.

Institute of Chartered Accountants Australia, submission to the Board of Taxation on tax impediments facing small business , 2014, p.12-13.

Standard Business Reporting, Benefits for business.

UK Revenue & Customs, HMRC launches package of help for micro businesses , Taxanalysts article, 2013. available at: http://services.taxanalysts.com/taxbase/tni3.nsf/(Number/2013+WTD+237-22?OpenDocumentandLogin

Evans, Chris, Tran-Nam, Binh, Zakowska, Hanna, Standard Business Reporting: short term pain for long term gain? , 2013.

ATO sourced data.

ATO sourced data.

Australian Government, Super System Review: Final Report - Part Two: Recommendations Packages , 2010

HM Revenue and Customs, Research Report 'RTI Employer Messaging Research.

HMRC launches package of help for micro businesses , loc. cit.

See for example, ATO, Cost of Compliance Research, Summary Report, prepared by Newspoll, 2012

HM Revenue and Customs, The Real Time Information Pilot , 2013. available at: https://www.gov.uk/government/publications/the-real-time-information-pilot

The Hon Bruce Billson MP, Minister for Small Business, Media Release, Government moves to get Single Touch Payroll right, 2015.

United Nations Human Rights Committee, CCPR General Comment No. 16: Article 17 (Right to Privacy), The Right to Respect of Privacy, Family, Home and Correspondence, and Protection of Honour and Reputation , 8 April 1988, available at: http://www.refworld.org/docid/453883f922.html.