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Hansard
- Start of Business
- MEMBER FOR BENDIGO
- RURAL ADJUSTMENT AMENDMENT BILL 2009
- CAR DEALERSHIP FINANCING GUARANTEE APPROPRIATION BILL 2009
- TAX LAWS AMENDMENT (2009 MEASURES NO. 3) BILL 2009
- FAMILY ASSISTANCE LEGISLATION AMENDMENT (CHILD CARE) BILL 2009
- BUSINESS
- CARBON POLLUTION REDUCTION SCHEME BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CONSEQUENTIAL AMENDMENTS) BILL 2009
- AUSTRALIAN CLIMATE CHANGE REGULATORY AUTHORITY BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CHARGES—CUSTOMS) BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CHARGES—EXCISE) BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CHARGES—GENERAL) BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CPRS FUEL CREDITS) BILL 2009
- CARBON POLLUTION REDUCTION SCHEME (CPRS FUEL CREDITS) (CONSEQUENTIAL AMENDMENTS) BILL 2009
- EXCISE TARIFF AMENDMENT (CARBON POLLUTION REDUCTION SCHEME) BILL 2009
- CUSTOMS TARIFF AMENDMENT (CARBON POLLUTION REDUCTION SCHEME) BILL 2009
- COMMITTEES
- NATIVE TITLE AMENDMENT BILL 2009
- PENSIONS AND BENEFITS
- EVIDENCE AMENDMENT (JOURNALISTS' PRIVILEGE) BILL 2009
- FAMILY ASSISTANCE AND OTHER LEGISLATION AMENDMENT (2008 BUDGET AND OTHER MEASURES) BILL 2009
- MINISTERIAL ARRANGEMENTS
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QUESTIONS WITHOUT NOTICE
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Economy
(Turnbull, Malcolm, MP, Rudd, Kevin, MP) -
Nation Building and Jobs Plan
(Symon, Mike, MP, Rudd, Kevin, MP) -
Budget
(Truss, Warren, MP, Swan, Wayne, MP) -
Economy
(Bradbury, David, MP, Swan, Wayne, MP) -
Budget
(Hockey, Joe, MP, Swan, Wayne, MP) -
Budget
(Saffin, Janelle, MP, Tanner, Lindsay, MP) -
Budget
(Hockey, Joe, MP, Swan, Wayne, MP) -
Budget
(Ellis, Annette, MP, Macklin, Jenny, MP) -
Foreign Debt
(Hockey, Joe, MP, Swan, Wayne, MP) -
Nation Building and Jobs Plan
(Grierson, Sharon, MP, Albanese, Anthony, MP) -
Budget
(Pearce, Christopher, MP, Swan, Wayne, MP) -
Education
(King, Catherine, MP, Gillard, Julia, MP) -
Prime Minister
(Bishop, Julie, MP, Rudd, Kevin, MP) -
Nation Building and Jobs Plan
(Sullivan, Jon, MP, Albanese, Anthony, MP) -
Budget
(Randall, Don, MP, Rudd, Kevin, MP) -
Budget
(Jackson, Sharryn, MP, Roxon, Nicola, MP) -
Budget
(Hockey, Joe, MP, Swan, Wayne, MP) -
Paid Parental Leave
(Campbell, Jodie, MP, Macklin, Jenny, MP) -
Budget
(Hockey, Joe, MP, Rudd, Kevin, MP) -
Budget
(Hayes, Chris, MP, Plibersek, Tanya, MP) -
Budget
(Hockey, Joe, MP, Swan, Wayne, MP) -
Budget
(Champion, Nick, MP, Burke, Tony, MP)
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Economy
- AUNG SAN SUU KYI
- QUESTIONS TO THE SPEAKER
- PERSONAL EXPLANATIONS
- DOCUMENTS
- MATTERS OF PUBLIC IMPORTANCE
- EMPLOYMENT AND WORKPLACE RELATIONS AMENDMENT BILL 2008
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SOCIAL SECURITY AND FAMILY ASSISTANCE LEGISLATION AMENDMENT (2009 BUDGET MEASURES) BILL 2009
FINANCIAL ASSISTANCE LEGISLATION AMENDMENT BILL 2009
CUSTOMS LEGISLATION AMENDMENT (NAME CHANGE) BILL 2009
CUSTOMS AMENDMENT (ENHANCED BORDER CONTROLS AND OTHER MEASURES) BILL 2008
TELECOMMUNICATIONS INTERCEPTION LEGISLATION AMENDMENT BILL (NO. 2) 2008
TAX LAWS AMENDMENT (SMALL BUSINESS AND GENERAL BUSINESS TAX BREAK) BILL 2009 -
CUSTOMS TARIFF VALIDATION BILL 2009
EXCISE TARIFF VALIDATION BILL 2009 - SOCIAL SECURITY LEGISLATION AMENDMENT (IMPROVED SUPPORT FOR CARERS) BILL 2009
- FUEL QUALITY STANDARDS AMENDMENT BILL 2009
- THERAPEUTIC GOODS AMENDMENT (2009 MEASURES NO. 1) BILL 2009
- COMMITTEES
- FAMILY ASSISTANCE AND OTHER LEGISLATION AMENDMENT (2008 BUDGET AND OTHER MEASURES) BILL 2009
- BUSINESS
- APPROPRIATION BILL (NO. 1) 2009-2010
- Adjournment
- NOTICES
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Main Committee
- Start of Business
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CONSTITUENCY STATEMENTS
- Greenway Electorate: Eric Hausoul Sarcoma Foundation
- Dr Jamal Rifi
- La Trobe Electorate: Berwick Lodge Primary School
- Hindmarsh Electorate: Westlake Shopping Centre
- Gilmore Electorate: Heritage Estates
- Fremantle Electorate: Fremantle Men’s Shed
- Gippsland Electorate: Lakes Entrance Surf Life Saving Club
- Deakin Electorate: Roads
- Barker Electorate: Education
- Asylum Seekers
- FUEL QUALITY STANDARDS AMENDMENT BILL 2009
- THERAPEUTIC GOODS AMENDMENT (2009 MEASURES NO. 1) BILL 2009
- DEFENCE LEGISLATION AMENDMENT BILL (NO. 1) 2009
- ADJOURNMENT
- QUESTIONS IN WRITING
Page: 3872
Mr COMBET (Parliamentary Secretary for Climate Change) (10:26 AM)
—I move:
That this bill be now read a second time.
This bill, which is part of the legislative package to establish the Carbon Pollution Reduction Scheme, is another of three technical bills which anticipate the possibility that the charge payable by a person to the Commonwealth for issue of an Australian emissions unit as the result of an auction, or for a fixed charge, is a tax within the meaning of section 55 of the Constitution.
The Commonwealth does not consider that these charges are taxes for constitutional purposes. However, the government has taken an approach of abundant caution, with the charges bills providing safeguards in case a court reaches a different view on this question.
Section 55 of the Constitution provides:
Laws imposing taxation shall deal only with the imposition of taxation, and any provision therein dealing with any other matter shall be of no effect.
Laws imposing taxation, except laws imposing duties of customs or of excise, shall deal with one subject of taxation only; but laws imposing duties of customs shall deal with duties of customs only, and laws imposing duties of excise shall deal with duties of excise only.
This bill caters for the possibility that the charges I have mentioned are, in whole or part, a tax. In those circumstances, this bill imposes the charge, but only to the extent the charge is neither a duty of customs nor a duty of excise. I commend the bill to the House.
Debate (on motion by Mr Billson) adjourned.