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Wednesday, 23 March 1994
Page: 2083


Senator WATSON (4.21 p.m.) —I raised two issues. On the second issue, unfortunately as a consequence of the lower tax rate, the government has decided to bring forward an earlier date for payment of taxes and a range of new taxes. I draw the committee's attention to that because it will have a severe impact on cash flow financing arrangements; but the group test differs somewhat under these purposes compared with the general test.

  Clauses agreed to.

  Clauses 49 and 50—by leave—taken together, and agreed to.

  Clause 51.