

- Title
INCOME TAX ASSESSMENT BILL 1996
INCOME TAX (CONSEQUENTIAL AMENDMENTS) BILL 1996
INCOME TAX (TRANSITIONAL PROVISIONS) BILL 1996
In Committee
- Database
Senate Hansard
- Date
17-03-1997
- Source
Senate
- Parl No.
38
- Electorate
VIC
- Interjector
HARRADINE
- Page
1535
- Party
LP
- Presenter
- Status
Final
- Question No.
- Questioner
- Responder
- Speaker
Senator KEMP
- Stage
- Type
- Context
Bill
- System Id
chamber/hansards/1997-03-17/0020
Previous Fragment Next Fragment
-
Hansard
- Start of Business
- REPRESENTATION OF NEW SOUTH WALES
-
TAXATION LAWS AMENDMENT BILL (No. 1) 1997
BOUNTY LEGISLATION AMENDMENT BILL 1997 - ORDER OF BUSINESS
-
INCOME TAX ASSESSMENT BILL 1996
INCOME TAX (CONSEQUENTIAL AMENDMENTS) BILL 1996
INCOME TAX (TRANSITIONAL PROVISIONS) BILL 1996-
In Committee
- Senator HARRADINE
- Senator KEMP
- Senator SHERRY
- Senator KERNOT
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator MARGETTS
- Senator KEMP
- Senator MARGETTS
- Senator KEMP
- Senator SHERRY
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator SHERRY
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator HARRADINE
- Senator KEMP
- Senator SHERRY
- Senator HARRADINE
- Senator KEMP
- Senator SHERRY
- Senator MARGETTS
- Senator SHERRY
- Senator MARGETTS
- Senator KERNOT
- Senator SHERRY
- Senator MARGETTS
- Senator KEMP
- Senator KERNOT
- Senator MARGETTS
- Third Reading
-
In Committee
-
FAMILY LAW AMENDMENT BILL 1996
- Second Reading
-
In Committee
- Senator CARR
- Senator ELLISON
- Senator COONEY
- Senator ELLISON
- Senator COONEY
- Senator ELLISON
- Senator HARRADINE
- Senator ELLISON
- Senator O'BRIEN
- Senator ELLISON
- Senator HARRADINE
- Senator ELLISON
- Senator HARRADINE
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator ELLISON
- Senator MURRAY
- Senator ELLISON
- Senator CARR
- Senator MURRAY
- Third Reading
-
TELECOMMUNICATIONS BILL 1996
TRADE PRACTICES AMENDMENT (TELECOMMUNICATIONS) BILL 1996
AUSTRALIAN COMMUNICATIONS AUTHORITY BILL 1996
TELECOMMUNICATIONS (UNIVERSAL SERVICE LEVY) BILL 1996
TELECOMMUNICATIONS (CARRIER LICENCE CHARGES) TERMINATION BILL 1996
TELECOMMUNICATIONS (NUMBERING CHARGES) BILL 1996
TELECOMMUNICATIONS (TRANSITIONAL PROVISIONS AND CONSEQUENTIAL AMENDMENTS) BILL 1996
TELECOMMUNICATIONS (CARRIER LICENCE FEES) BILL 1996 -
RADIOCOMMUNICATIONS (TRANSMITTER LICENCE TAX) AMENDMENT BILL 1996
RADIOCOMMUNICATIONS (RECEIVER LICENCE TAX) AMENDMENT BILL 1996
RADIOCOMMUNICATIONS AMENDMENT BILL 1996
TELECOMMUNICATIONS (NUMBERING FEES) AMENDMENT BILL 1996
TELECOMMUNICATIONS AMENDMENT BILL 1996 - MIGRATION LEGISLATION AMENDMENT BILL (No. 3) 1996
- ORDER OF BUSINESS
- EUTHANASIA LEGISLATION
- EUTHANASIA LAWS BILL 1996
- Adjournment
- QUESTIONS ON NOTICE
Page: 1535
Senator KEMP (Assistant Treasurer)(1.09 p.m.)
—Senator, I think I did answer your questions. I shall have another shot at it if I did not satisfy you.
Senator Harradine
—No, just yes or no.
Senator KEMP
—Senator, I will answer the questions the way I wish to answer them. You will be able to respond. I do not know if it gives you any comfort—I hope it does—but clause 1-3 is identical to the rule that applies for all rewrites of Commonwealth acts, I am advised. This includes the corporations law rewrite.
Your proposal, I believe, goes far further than the meaning that can be given to 1-3 because there will be times when deliberate changes are made to the act. Under your proposal—and I think Senator Kernot picked this one up quite well—you could say, `We don't like that change to the act, so we will go back to the 1936 law.' That is the effect. That is why yours goes far further.
Senator Harradine
—Oh, rubbish!
Senator KEMP
—If it does not go far further you had better stand up and explain to the Senate why it does not. If in the budget session we make an amendment to this act, what will happen is that someone will say, `We don't like that amendment, so thanks to Senator Harradine we can go back to the 1936 law.' If that is a wrong interpretation, Senator, you had better tell me because that is my understanding of what you are saying.
I think you have raised what I can only describe as a furphy. Clause 1-3, as it is currently worded, is a general note of guidance on how the courts and others interpreting the law should proceed and, to repeat, it tells them that they should put aside a presumption that there is a difference in meaning because the idea is expressed in simpler terms. That is not setting up a parallel act; that is just commonsense. I think your amendment would cause huge problems. The government certainly will not be supporting the proposal you put forward.