Mr EMERSON (12:53 PM) —I move:

(1) Clause 4, page 2 (line 12), omit "10%", substitute "0%".

The GST is the most unfair tax that has ever been thought of, conceived or applied in this country. The opposition completely opposes the GST because it will be unfair to low and middle income earners and unfair to Australia's pensioners who have worked all their lives and made a great contribution to this country.

Older Australians deserve dignity, respect and peace of mind. What will they get in response? If this legislation goes through, they will get a 10 per cent tax on just about everything they buy and use. It is a disgrace that this parliament should even be considering imposing a regressive, harsh, unfair tax on ordinary Australians and on decent Australian pensioners. Our older citizens, who have done so much for this country, now have to face the prospect in their later years—after having worked all their lives and paid taxes all their lives—of being hit with a new tax which will affect not only their future incomes but also the value of their savings.

Mr DEPUTY SPEAKER (Mr Jenkins) —Order! The time allotted for the remaining stages of the bill has expired. The question is that the amendment be agreed to.