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Thursday, 13 September 1984
Page: 973

Senator HARRADINE —Mr President, I seek leave to make a personal explanation. I claim to have been misrepresented again by Senator Walsh.

The PRESIDENT —When people get up to make personal explanations, claiming to have been misrepresented, substantial debate seems to be taking place. That is completely out of order. If a person seeks leave to make a personal explanation, claiming to have been misrepresented, he must stick to the personal explanation or correct the misrepresentation that has occurred.

Leave granted.

Senator HARRADINE —The question was clearly outlined by me in Hansard of 16 December 1983. I maintained a consistent approach during the debate on section 3 (12) of the Taxation (Unpaid Company Tax) Assessment Act that to vote against the conferring of a right before that right was on the statute book is an entirely different matter altogether from voting 12 months later, once that right was enshrined in legislation, to remove that right and thus destroy the expectation of taxpayers to have their assessments made accordingly. If that is not clear to Senator Walsh, I will see him in court.