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INCOME TAX ASSESSMENT AMENDMENT BILL 1982

The Senate, according to Order, resolved itself into Committee for the further consideration of the Bill.

In the Committee

Consideration resumed of the Bill and of the amendments moved thereto by Senator Walsh (see entry 29 above).

Question-That the amendments be agreed to-put.

The Committee divided-

AYES, 23

Senators- Bolkus Childs Coates Coleman Colston Elstob Evans Foreman Georges Gietzelt Giles Grimes Jones Keeffe McClelland McIntosh McLaren Mulvihill Primmer Ray, Robert Tate Walsh Teller: Senator Sibraa

NOES, 33

Senators- Baume Bjelke-Petersen Bonner Chaney Chipp Crichton-Browne Durack Haines Hamer Harradine Hill Jessop Kilgariff Lajovic Lewis MacGibbon Macklin Martin Martyr Mason Messner Rae, Peter Reid Scott Siddons Teague Thomas Townley Walters Watson Withers Young Teller: Senator Collard

Amendments negatived accordingly.

Senator Walsh, by leave, moved the following amendments together: Page 38, clause 23, sub-clause (1), proposed paragraph 226 (2B) (c), lines 16 to 18, leave out ''calculated, in respect of the period commencing on the last day allowed for furnishing the return of income for the year of income and ending on the day on which the assessment is made, at the rate of 10% per annum of'', insert ''equal to''.

Page 38, clause 23, sub-clause (1), proposed paragraph 226 (2B) (d), line 19, before ''the amount'', insert ''double''.

Page 38, clause 23, sub-clause (1), proposed paragraph 226 (2B) (e), line 21, before ''the amount'', insert ''double''.

Debate ensued.

Question-That the amendments be agreed to-put.

The Committee divided-

AYES, 23

Senators- Bolkus Childs Coates Coleman Colston Elstob Evans Foreman Georges Gietzelt Giles Grimes Jones Keeffe McClelland McIntosh McLaren Mulvihill Primmer Ray, Robert Tate Walsh Teller: Senator Sibraa

NOES, 32

Senators- Archer Baume Bjelke-Petersen Bonner Chipp Durack Haines Hamer Harradine Hill Jessop Kilgariff Lajovic Lewis MacGibbon Macklin Martin Martyr Mason Messner Rae, Peter Reid Scott Siddons Teague Thomas Townley Walters Watson Withers Young Teller: Senator Collard

Amendments negatived accordingly.

Bill agreed to.

Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator McClelland) reported accordingly.

On the motion of the Minister for Veterans' Affairs (Senator Messner) the Report from the Committee was adopted, and the Bill read a third time.