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Tuesday, 24 June 2003
Page: 12367


Senator LEES (7:31 PM) —by leave—I move APA amendments (4), (5) and (6) on sheet 2916 revised:

(4) Clause 9, page 9 (after line 24), after paragraph (3)(c), insert:

(ca) the Total Environment Centre Inc; and

(5) Clause 9, page 9 (after line 26), at the end of the clause, add:

(4) A determination under subsection (1) or (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

(5) The Commissioner must, 30 days before making a determination, publish a draft of the determination on the Australian Taxation Office website together with an invitation seeking public comment on the draft determination.

(6) The Commissioner must cause to be included in his or her annual report, in respect of each determination he or she has made:

(a) a summary of public comment received in accordance with subsection (5);

(b) a description of how public comment was taken into account in the final determination;

(c) where public comment is not taken into account in the final determination, a statement of reasons why the comment was not taken into account.

(7) As soon as practicable after making a final determination, the Commissioner must for at least 45 days publish the determination on the Australian Taxation Office website.

(6) Clause 34, page 28 (line 5), omit “turtles, dugong,”.

I will speak very briefly to each of these amendments. Amendment (4) adds the Total Environment Centre to the specific groups that will be consulted. Amendment (5) is for the purpose of public transparency in making the termination disallowable. Amendment (6) specifically identifies dugong, which are a listed threatened species—as are turtles. Many of them are endangered and they should not have been listed as allowing any sort of a rebate.