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Thursday, 2 June 1994
Page: 1188

Senator PANIZZA (12.40 p.m.) —I wish to ask a specific question. Unfortunately when the minister summed up I was on the telephone in my office, but I think I heard him say that the PAYE system was not part of this legislation; it was coming in by regulation. Is that correct?

Senator Cook —Yes.

Senator PANIZZA —If it was by regulation, the regulation would be disallowed in this place. If we have PAYE and provisional tax, what about the case where an ex-student who is now working is in both situations? Which one takes precedence? Can he be forced into one or the other?

  I have another question which is not really related to the same point. Senator Bell mentioned casuals. Of course, casuals can be very casual and they can work one week or two weeks. If the employer asks the casual if he has HECS obligations and the casual gives the tax file number and says, `No'—bearing in mind he is only going to be employed for one or two weeks—what is the situation? Also, what happens if he denies that he has a HECS liability and the employer takes him at his word and taxes him at the right figure? Could the minister answer those questions, please?