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Title

A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION—CUSTOMS) BILL 1998

A NEW TAX SYSTEM (GOODS AND SERVICES TAX IMPOSITION—GENERAL) BILL 1998

A NEW TAX SYSTEM (GOODS AND SERVICES TAX ADMINISTRATION) BILL 1998

A NEW TAX SYSTEM (GOODS AND SERVICES TAX TRANSITION) BILL 1998

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) BILL 1998

A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER CONSEQUENTIAL AMENDMENTS) BILL 1998

A NEW TAX SYSTEM (END OF SALES TAX) BILL 1998

A NEW TAX SYSTEM (PERSONAL INCOME TAX CUTS) BILL 1998

A NEW TAX SYSTEM (COMPENSATION MEASURES LEGISLATION AMENDMENT) BILL 1998

A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) BILL 1998

A NEW TAX SYSTEM (INCOME TAX LAWS AMENDMENT) BILL 1998

A NEW TAX SYSTEM (AGED CARE COMPENSATION MEASURES LEGISLATION AMENDMENT) BILL 1998

A NEW TAX SYSTEM (TRADE PRACTICES AMENDMENT) BILL 1998

A NEW TAX SYSTEM (COMMONWEALTH-STATE FINANCIAL ARRANGEMENTS) BILL 1999

A NEW TAX SYSTEM (WINE EQUALISATION TAX) BILL 1999

A NEW TAX SYSTEM (WINE EQUALISATION TAX IMPOSITION—GENERAL) BILL 1999

A NEW TAX SYSTEM (WINE EQUALISATION TAX IMPOSITION—CUSTOMS) BILL 1999

A NEW TAX SYSTEM (WINE EQUALISATION TAX IMPOSITION—EXCISE) BILL 1999

A NEW TAX SYSTEM (LUXURY CAR TAX) BILL 1999

A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION—GENERAL) BILL 1999

A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION—CUSTOMS) BILL 1999

A NEW TAX SYSTEM (LUXURY CAR TAX IMPOSITION—EXCISE) BILL 1999

A NEW TAX SYSTEM (INDIRECT TAX ADMINISTRATION) BILL 1999

A NEW TAX SYSTEM (WINE EQUALISATION TAX AND LUXURY CAR TAX TRANSITION) BILL 1999

In Committee

Database

Senate Hansard

Date

11-05-1999

Source

Senate

Parl No.

39

Electorate

WA

Interjector

CHAIRMAN

Page

4752

Party

AD

Presenter

 

Status

Final

Question No.

 

Questioner

 

Responder

 

Speaker

Murray, Sen Andrew

Stage

In Committee

Type

 

Context

Bills

System Id

chamber/hansards/1999-05-11/0084


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Tuesday, 11 May 1999
Page: 4752


Senator MURRAY (4:57 PM) —Minister, yes, of course we understand that there are no input credits available from gambling. That is the proper policy. My concern was really whether there was a prohibition on an invoice or a receipt being provided for a taxable supply that was solely a gambling supply.

My reason is as follows. It is relatively common practice for businesses to entertain visitors, customers or suppliers in casinos. You can picture the scenario of the sales manager of, say, an auto parts company being told by his boss to take three visiting suppliers to the casino. There would be a receipt available from the restaurant and there would be a receipt available from the bar but his boss would expect him to come back with a receipt saying that he spent $1,000 on chips. That is all; I was looking to make sure there is no prohibition on the casino providing that receipt, even though it is solely for gambling purposes.