House of Representatives

Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016

Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2016

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2016

Passenger Movement Charge Amendment Bill 2016

Passenger Movement Charge Amendment Act 2016

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Scott Morrison MP and the Assistant Minister for Immigration and Border Protection the Hon Alex Hawke MP)

[1]
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.

[2]
Committee on Economic, Social and Cultural Rights, General Comment No. 18, 'The Right to Work' (24 November 2005), paras 6, 12.

[3]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[4]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[5]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[6]
Treasury, from publicly available data.

[7]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[8]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[9]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[10]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

[11]
Deloitte 2016, Independent stakeholder engagement on the Working Holiday Maker Visa review , Report for the Department of Agriculture and Water Resources, Deloitte Touche Tohmatsu, September 2016.

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