The bill.

The TEMPORARY CHAIRMAN (Senator Childs) —The government amendment to this bill has been drafted as a request, presumably having regard to the third paragraph of section 53 of the constitution which provides that the Senate may not amend a bill so as to increase a proposed charge or burden on the people. In the past, the government's advisers have taken the view that an amendment to taxation legislation which would increase any burden on taxpayers should be a request. However, as the explanatory memorandum accompanying the request states in respect of its financial impact, there may be a negligible cost to the revenue. It is clear that the amendment should not be a request. It will therefore be treated as an amendment.