Senator Dean Smith, Chair Western Australia, LP
Laurie Ferguson MP, Deputy Chair Werriwa, New South Wales, ALP
Andrew Laming MP Bowman, Queensland, LP
Ken Wyatt AM MP Hasluck, Western Australia, LP
Senator Matthew Canavan Queensland, NAT
David Gillespie MP Lyne, New South Wales, NAT
Senator Carol Brown Tasmania, ALP
Senator Claire Moore Queensland, ALP
Michelle Rowland MP Greenway, New South Wales, ALP
Senator Penny Wright South Australia, AG
The Committee has the following brief:
a) to examine Bills for Acts, and legislative instruments, that come before either
House of the Parliament for compatibility with human rights, and to report to
both Houses of the Parliament on that issue;
b) to examine Acts for compatibility with human rights, and to report to both
Houses of the Parliament on that issue;
c) to inquire into any matter relating to human rights which is referred to it by the
Attorney-General, and to report to both Houses of the Parliament on that
matter.
To date this committee has considered 140 legislative instruments received between 2 August and 5 September 2014 and, on 24 September 2014 the majority Coalition component (3 Liberals, 2 Nationals) finally found the spine a national electorate had thought lost forever by voting to inform Parliament, the Prime Minister and Cabinet that the government’s policies concerning unemployment and superannuation: (i) limits the citizen’s right to social security, an adequate standard of living, an adequate standard of health care; (ii) discriminates on the basis of age; and (iii) breaches the International Covenant on Economic, Social and Cultural Rights (ICESCR) to which Australia became a signatory in 1972 and ratified in 1975.
Minerals Resource Rent Tax Repeal and Other Measures Bill
2014
Portfolio: Treasury
Introduced: House of Representatives, 1 September 2014
Purpose
1.50 The Minerals Resource Rent Tax Repeal and Other Measures Bill 2014 (the
bill) would repeal the mineral resources rent tax (MRRT) by repealing a number of
acts (Schedule 1).1
It would also make consequential amendments to other
legislation,2
required as a result of the repeal of the MRRT (Schedules 2 - 9)……
Committee view on compatibility
Right to social security
1.56 The right to social security is guaranteed by article 9 of the International
Covenant on Economic, Social and Cultural Rights (ICESCR). This right recognises the
importance of adequate social benefits in reducing the effects of poverty and plays
an important role in realising many other economic, social and cultural rights,
particularly the right to an adequate standard of living and the right to health.
1.57 Access to social security is required when a person has no other income and
has insufficient means to support themselves and their dependents. Enjoyment of
the right requires that sustainable social support schemes are:
* available to people in need;
* adequate to support an adequate standard of living and health care; and
* accessible (providing universal coverage without discrimination and
qualifying and withdrawal conditions that are lawful, reasonable,
proportionate and transparent; and
* affordable (where contributions are required).
1.58 Under article 2(1) of ICESCR, Australia has certain obligations in relation to
the right to social security. These include:
* the immediate obligation to satisfy certain minimum aspects of the right;
* the obligation not to unjustifiably take any backwards steps that might affect
the right;
* the obligation to ensure the right is made available in a non-discriminatory
way; and
* the obligation to take reasonable measures within its available resources to
progressively secure broader enjoyment of the right.
1.59 Specific situations which are recognised as engaging a person's right to social
security, include health care and sickness; old age; unemployment and workplace
injury; family and child support; paid maternity leave; and disability support.
Right to an adequate standard of living
1.60 The right to an adequate standard is guaranteed by article 11(1) of the
ICESCR, and requires States parties to take steps to ensure the availability, adequacy
and accessibility of food, clothing, water and housing for all people in Australia.
1.61 The obligations of article 2(1) of the ICESCR also apply in relation to the right
to an adequate standard of living, as described above in relation to the right to social
security.
Deferral of proposed increase in compulsory superannuation contribution
1.62 Schedule 6 of the bill defers by ten years the proposed gradual increase in
the compulsory employer superannuation contribution to 12 per cent.
1.63 The statement of compatibility concludes that Schedule 6 does not engage
any human rights, noting that the deferral of the proposed increase in the
compulsory superannuation contribution:
…does not affect an individual's eligibility for the social security safety net
of the Age Pension (funded from Government revenue), which continues
to be a fundamental part of Australia‘s retirement income system to
ensure people unable to support themselves can have an adequate
standard of living.
1.64 However, in the committee's view, the provision of superannuation engages
both the right to an adequate standard of living and the right to social security.
1.65 Accordingly, the previously legislated increase in the compulsory
superannuation contribution may be viewed as a measure to promote both of these
rights. The deferral of the introduction of that measure may therefore be viewed as a
limitation on those rights.
1.66 The committee's usual expectation where a limitation on a right is proposed
is that the statement of compatibility provide an assessment of whether the
limitation is reasonable, necessary, and proportionate to achieving a legitimate
objective. The committee notes that to demonstrate that a limitation is permissible,
legislation proponents must provide reasoned and evidence-based explanations of
why the measures are necessary in pursuit of a legitimate objective…..
Repeal of low-income superannuation contribution
1.68 Schedule 7 of the bill proposes to repeal the low-income superannuation
contribution (LISC) for contributions made for financial years starting on or after
1 July 2017. The statement of compatibility concludes that Schedule 7 does not
engage any human rights, noting that the LISC:
…was funded with the expected revenue from the MRRT, which is being
repealed. In order to ensure that the concessions in the superannuation
system are sustainable for present and future generations, the LISC is also
being repealed.8
1.69 As discussed above, the committee considers that the provision of
superannuation engages both the right to an adequate standard of living,9
and the
right to social security.10
1.70 The proposed reduction of the amount paid to low-income earners to
compensate them for the tax paid on their superannuation contributions therefore
may be viewed as a limitation on these rights.
1.71 The committee's usual expectation where a limitation on a right is proposed
is that the statement of compatibility provide an assessment of whether the
limitation is reasonable, necessary, and proportionate to achieving a legitimate
objective…..
Read the full report here.
