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Thursday, 4 December 1986
Page: 3405


Senator WALSH (Minister for Finance)(5.52) —This is a technical, legal point, but if the $200 figure which appears in the Taxation Laws Amendment Bill (No. 4) 1986 were changed-this is just a statement of fact-it could, with all the rest of the wording left intact, be subsequently changed by regulation to any figure at all. The other point about Senator Siddons's amendment, which I am sure he did not intend, is to do with the wording of paragraph (b), which states:

. . . in respect of a request by a person who is liable to pay provisional tax under that Act . . .

The key phrase is `liable to pay'. If somebody had $1,000 of non-pay as you earn income that would require him to submit a provisional tax return but had no liability to pay tax for some other reason-he had some legitimate deduction from taxable income-that person would fall into the residual category and have to pay the $200 fee. That is a problem with the wording of the amendment which I am sure was not intended. The Government would not accept the amendment in any case but that is an additional reason for not accepting it.

Amendment negatived.

Bills agreed to.

Bills reported without amendment or requests; report adopted.