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Tuesday, 2 February 2010
Page: 110


Mr COMBET (Minister for Defence Personnel, Materiel and Science and Minister Assisting the Minister for Climate Change) (10:05 PM) —I move:

That this bill be now read a second time.

This bill, which is also part of the legislative package to establish the Carbon Pollution Reduction Scheme, is one 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.

This bill caters for the possibility that the charges I have mentioned are, in whole or in 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 Dr Southcott) adjourned.