Debate resumed from 19 March, on motion by Mr Miles:

That the bill be now read a second time.

Upon which Mr Gareth Evans's moved by way of amendment:

That all words after "That" be omitted with a view to substituting the following words:

"whilst not declining to give the Bill a second reading, the House:

(1)    condemns the Government for:

(a)   breaking solemn commitments made before the election not to raise the rate of existing taxes nor introduce new taxes;

(b)   attempting to deceive the Australian public by not admitting that this measure is a tax;

(c)   deliberately inflicting on the superannuation industry an impossibly cumbersome, inefficient and expensive collection method;

(d)   ensuring by that collection method that superannuation providers incur enormous administrative expenses which will in turn be borne by their members, the great majority of whom are low and middle income earners;

(e)   ensuring by that method, and in particular the requirements for notification of Tax File Numbers, that over one million Australians, the overwhelming majority being low and middle income earners, will become liable for the full 15 per cent tax;

(f)   creating major new compliance burdens for small business, at the same time that the Government has been promising to dramatically reduce red tape; and

(2)   urges the Government to withdraw and re-draft this legislative package, and re-introduce a new package that will meet the objective of imposing an additional 15 per cent tax on the superannuation contributions of higher income earners, without the adverse consequences identified here.