Notice given 20 September 2011

1222  Senator Ludlam: To ask the Minister representing the Treasurer—With reference to the High Court of Australia ruling handed down on 3 December 2008, Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited [2008] HCA55, and the taxation treatment of not-for-profit or charitable housing organisations:

(1) Since the ‘Word’ decision which determined that surpluses generated by a charitable organisation were exempt from taxation if they were put back into the charity, have any issues been raised by the department in relation to charitable housing organisations.

(2) Has the department proposed legislation that places a one financial year timeline on the use of a surplus by a charitable organisation; if so, when will this be implemented.

(3) What consultation was undertaken with the not-for-profit housing sector prior to proposing this legislation.

 (4) Is the department currently engaged in specific efforts to target the taxation of surpluses raised by charitable or not-for-profit organisations.

(5) Is the department or the Australian Taxation Office currently engaged in any specific effort that targets the activities of affordable housing providers.

(6) What resourcing within the department is currently devoted to charitable organisations.

(7) What resourcing within the department is currently working in the area of affordable housing.

1223  Senator Ludlam: To ask the Minister representing the Minister for Climate Change and Energy Efficiency—With reference to the mandatory residential disclosure scheme:

(1) What is the current status of the phase-in of mandatory disclosure of residential building energy, greenhouse and water performance at the time of sale or lease, (the ‘mandatory disclosure scheme’) as agreed to by the Council of Australian Governments (COAG) in April 2009.

(2) When is it due for introduction.

(3) Will the timeline be met.

(4) Can the Minister confirm it was COAG’s intention for a national scheme.

(5) Does the Regulatory Impact Statement (RIS) include the option for a national mandatory disclosure scheme; if not, why not.

(6) Does the RIS include any analysis of the efficacy of ratings tools used across the states and territories.

(7) Does the RIS include recommendations on a single rating tool.

(8) Can an outline be provided of the consultation that has occurred with the property industry and other stakeholders to date, in relation to the mandatory disclosure scheme.

1226  Senator Ludlam: To ask the Minister representing the Minister for Sustainability, Environment, Water, Population and Communities—With reference to the National Rental Affordability Scheme (NRAS):

(1) For Round 1, 2 and 3 can a table be provided listing the total number and percentage of NRAS incentives that were awarded but could not be accepted, disaggregating cash and tax deduction grants.

(2) Were these incentives simply returned to the NRAS funding pool and allocated in subsequent rounds.

(3) Can the key reasons be provided for applicants having to return incentives in (1) above, distinguishing between profit and not-for-profit organisations.

1230  Senator Rhiannon: To ask the Minister representing the Minister for Foreign Affairs—

(1) What steps has the Australian Government taken, or is it taking, to investigate whether Sri Lankan officials seeking to attend the Commonwealth Heads of Government Meeting in October 2011 have not been implicated in war crimes.

(2) Have any of the members of the delegation travelling with President Mahinda Rajapakse sought certificates from the Australian Government confirming immunity from any possible legal proceedings in Australia..