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TAX AVOIDANCE AND EVASION SCHEMES-PROPOSED TABLING OF PAPERS

Order of the Day read for the adjourned debate on the motion of Senator Evans- That there be laid upon the Table the following papers relating to the consideration by the Attorney-General, the Attorney-General's Department, the Treasurer, the Department of the Treasury and/or the Australian Taxation Office of possible legal action, civil or criminal, against those participating in '' bottom of the harbour'' or similar tax avoidance and evasion schemes, subject to the deletion from such papers of the names and identifying characteristics of individuals to the extent necessary to satisfy the requirements of section 16 of the Income Tax Assessment Act:

(1) Federal Commissioner of Taxation's minutes relating to ''bottom of the harbour'' schemes (Treasurer's press release 27.6.81, p. 7).

(2) Advice from counsel (unnamed) provided to Taxation Head Office, and comments from Deputy Crown Solicitor in relation thereto, in respect of company stripping case reported in April 1976 (Treasurer's press release 27.6.82, pp. 14-15).

(3) Legal advice provided to the Government that existing law was insufficient ( Treasurer's press release 27.6.82, p. 16).

(4) Australian Taxation Office's ''further reports'' about company stripping ( Treasurer's press release 27.6.82, p.17).

(5) Advice from officers of Taxation Office, Department of Business and Consumer Affairs and Attorney-General's Department that existing law deficient (Treasurer 's press release, p. 21).

(6) Legal advice ''unanimously subscribed to by the Crown Solicitor, the Acting First Assistant Parliamentary Counsel and his officers, senior officers of the Attorney-General's Department, the Department of Business and Consumer Affairs, and the Taxation Office'' (Treasurer's press release, p. 35).

(7) Opinion of Mr Lockhart, Q.C., supplied between 1976 and 1978 to Sydney office of Deputy Crown Solicitor (referred to on Nationwide 1.9.82, and in Senate 7.9.82).

(8) Advice from Perth Deputy Crown Solicitor to Sydney Deputy Crown Solicitor in 1977 regarding a ''bottom of the harbour'' case referred by Sydney to Perth ( referred to on Nationwide 3.9.82, and in Senate 7.9.82).

(9) Memoranda written by officers of Sydney Deputy Crown Solicitor in response to Perth advice (referred to on Nationwide 3.9.82, and in Senate 7.9.82).

(10) Legal opinion circulated last week (September 1982) by Treasurer to Government backbenchers relating to ''bottom of the harbour'' schemes.

(11) Minute from Federal Commissioner of Taxation dated May 1978 (quoted by Treasurer in House of Representatives, 25 August 1982).

(12) Opinion of Mr Brinsden, Q.C., provided to Perth Deputy Crown Solicitor's Office, December 1974 (Costigan Report, p. 35).

(13) Opinion of Mr Brinsden, Q.C., provided to Perth Deputy Crown Solicitor's Office, June 1975 (Costigan Report, p. 36).

(14) Opinion of unnamed Sydney Q.C. provided to Perth Deputy Crown Solicitor's Office in early 1976 in relation to Norfolk Island matters (Costigan Report, pp. 40-41).

(15) Report of police investigators into Perth matter, November 1976 (Costigan Report, p. 43).

(16) Opinion of Mr Traill, Q.C., in July 1978 (Costigan Report, p. 76).

(17) Opinion of Messrs Ormiston, Q.C., and Spry, in 1978, provided to Federal Commissioner of Taxation (Costigan Report, p. 75).

(18) Opinion of Melbourne Q.C. provided to liquidator of Keirad Pty Ltd (quoted in House of Representatives by Hon. Lionel Bowen, 17 August 1982).

(19) Advice by Crown Solicitor to Australian Taxation Office in April 1979 ( Costigan Report, p. 64).

(20) Advice by Crown Solicitor to Australian Taxation Office in September 1980 ( Costigan Report, pp. 67, 85).

(21) Solicitor-General's advice to Treasurer, July 1982 (Treasurer's statement, 29 July 1982).

(22) Any document containing the opinion of Mr Gleedman, Mr O'Sullivan or Mr Massie of Perth Deputy Crown Solicitor's Office regarding possible prosecutions arising out of the ''bottom of the harbour'' scheme discussed in Chapter 3 of the Costigan Report, Volume 1.

Debate resumed.

On the motion of the Attorney-General (Senator Durack) the debate was adjourned .

Senator Durack moved-That the resumption of the debate be an Order of the Day for the next day of sitting.

Debate ensued. Question-put and passed.