Senator HARRIS (9:54 AM) —I am seeking clarification at this point as to whether Senator Brown's amendment to this motion has actually been formally put and we are speaking to it.

The ACTING DEPUTY PRESIDENT (Senator Knowles) —It has been moved but it has not been put. It will be put prior to Senator Cook's amendment.

Senator HARRIS —Thank you. I would like to speak to Senator Brown's amendment and add to that. The impact of the GST on the non-profit sector is carried on to associations similar to the RACQ, the Shooters Party and ambulance services. All of these non-profit sectors are now being visited by the Australian Taxation Office and are being presented with various bills that these associations are being asked to pay at this point in time as a result of subscriptions that go past 1 July. The Australian Taxation Office has obviously already calculated the funds that these subscriptions would be exposed to. At a point in time when none of these associations have been able to make financial appropriations for this tax by way of extra levies on their members, they are now facing a bill from the Australian Taxation Office for a tax that technically does not even start until 1 July next year. Whether the government has been aware of it or not, this is a reality. The RACQ have reported in their last magazine that they are facing this impost. I believe that Senator Brown's amendment to look at the impacts of the GST on the non-profit sector are very well founded, and Pauline Hanson's One Nation supports it in this chamber.