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TAXATION LAWS AMENDMENT BILL 1984 INCOME TAX ASSESSMENT AMENDMENT BILL (NO. 4) 1984INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT BILL 1984

Order of the Day read for the adjourned debate on the motion of the Minister for Education and Youth Affairs (Senator Ryan)-That these Bills be now read a second time.

Debate resumed.

Question-put and passed.

Bills read a second time.

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

In the Committee

Ordered-That the Bills be considered in the following order: Taxation Laws Amendment Bill 1984, Income Tax Assessment Amendment Bill (No. 4) 1984 and Income Tax (International Agreements) Amendment Bill 1984.

TAXATION LAWS AMENDMENT BILL 1984- Bill, by leave, taken as a whole.

On the motion of the Minister for Resources and Energy (Senator Walsh) the following amendments were, by leave, taken together and agreed to: Page 16, paragraph 37 (a), line 16, leave out ''and''.

Page 16, after paragraph 37 (a), insert the following new paragraph: ''(aa) by omitting paragraph (c) and substituting the following paragraph: '(c) the Commissioner shall- (i) refund the amount of any tax overpaid as a result of the variation of the prescribed decision; or

(ii) apply the amount of any tax overpaid as a result of the variation of the prescribed decision against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied'; and''.

Page 16, paragraph 38 (a), line 26, leave out ''and''.

Page 16, after paragraph 38 (a), insert the following new paragraph: ''(aa) by omitting paragraph (c) and substituting the following paragraph: '(c) the Commissioner shall- (i) refund the amount of any tax overpaid as a result of the variation of the assessment; or

(ii) apply the amount of any tax overpaid as a result of the variation of the assessment against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied'; and''.

Page 18, paragraph 44 (d), proposed paragraph 3 (1) (g), line 27, after ''221YHD (1)'', insert ''or (1D)''.

Page 52, clause 137, proposed sub-section 221YHJ (1), line 29, before ''remains'', insert ''or sub-paragraph 221YHD (1D) (c) (i)''.

Page 156, clause 323, proposed sub-sub-paragraph 10 (1) (a) (iii) (B), line 34, leave out ''commencement of section 10A'', insert ''day on which the Taxation Laws Amendment Act 1984 received the Royal Assent''.

Page 169, after clause 358, insert the following new clause: Default assessments ''358A. Section 40 of the Principal Act is amended by omitting sub-sections (2) and (3).''.

Page 176, sub-clause 381 (4), line 21, leave out ''sections 38 and 40'', insert ''section 38''.

Page 176, paragraph 381 (4) (a), line 23, leave out '', 40 (3)''.

Page 176, after sub-clause 381 (4), insert the following new sub-clause: ''(4A) Notwithstanding the amendment of section 40 of the Principal Act made by this Act, sub-section 40 (3) of the Principal Act continues to apply, after the commencement of this section, in relation to a liability for additional tax that accrued before that commencement, as if that amendment had not been made.''.

Page 193, Schedule 6, amendment of paragraph 221YHD (3) (b) of the Income Tax Assessment Act 1936, leave out ''after 'sub-sub-paragraph (1) (b) (v) (A)' '', insert ''from and including 'applies-' to the end of the paragraph''.

On the motion of Senator Walsh the following further amendments were, by leave, taken together and agreed to: Page 130, clause 297, proposed new sub-paragraph 8J (3) (a) (ii), line 24, leave out ''or''.

Page 130, clause 297, at end of proposed new sub-section 8J (3), add the following new word and paragraph: ''; or (c) an offence against section 29D or 86A of the Crimes Act 1914, being an offence that relates to a tax liability.''.

Page 137, clause 297, proposed new paragraph 8Z (1) (c), line 28, leave out ''or'' (last occurring).

Page 137, clause 297, after proposed new paragraph 8Z (1) (c), insert the following new paragraph: ''(ca) the conviction of a person of an offence against section 29D or 86A of the Crimes Act 1914, being an offence that relates to a tax liability; or''.

Senator Messner, by leave, moved the following amendments together: Page 132, clause 297, proposed new sub-section 8K (2), lines 4 to 8, leave out the proposed sub-section.

Page 132, clause 297, proposed new sub-section 8L (2), lines 20 to 33, leave out the proposed sub-section.

Pages 136 and 137, clause 297, proposed new sub-sections 8Y (2) and (3), line 37 (page 136) to line 6 (page 137), leave out the proposed sub-sections.

Pages 142 and 143, clause 297, proposed new section 8ZL, line 38 (page 142) to line 15 (page 143), leave out the proposed section.

Debate ensued.

Question-That the amendments be agreed to-put.

The Committee divided

AYES, 23

Senators- Archer Baume Bjelke-Petersen Boswell Carrick, Sir John Collard (Teller) Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Jessop Lajovic MacGibbon Messner Missen Rae, Peter Reid Scott Teague Townley Walters Watson

NOES, 31

Senators- Bolkus Button Childs Coleman Colston Crowley Elstob Evans, Gareth Evans, Jack Georges Gietzelt Giles Grimes Haines Harradine Hearn Jones McIntosh (Teller) Macklin Maguire Mason Primmer Ray, Robert Reynolds Richardson Robertson Ryan Sibraa Tate Walsh Zakharov

Amendments negatived accordingly.

Bill further debated.

Senator Messner, by leave, moved a further amendment, viz: Pages 125 to 143, clause 297, as amended, line 5 (page 125) to line 33 (page 143), leave out the clause.

Question-That the words proposed to be left out be left out-put and negatived.

Bill, as amended, agreed to.

INCOME TAX ASSESSMENT AMENDMENT BILL (NO. 4) 1984- Clause 1 agreed to.

Clause 2 read- Senator Jack Evans, by leave, moved the following amendments together: Page 1, sub-clause (1), line 9, leave out ''sub-section (2)'', insert ''sub-sections (2) and (3)''.

Page 1, after sub-clause (2), add the following new sub-clause: ''(3) Paragraph 9 (1) (b), insofar as it inserts paragraph 78 (1) (ad) into the Principal Act, shall be deemed to have come into operation on 1 July 1982.''.

Debate ensued.

And it being 10.30 p.m.: The Temporary Chairman of Committees (Senator Sibraa), under Sessional Order, put the Question-That he do leave the Chair and report to the Senate.

Question-put and passed.

The Deputy-President (Senator Hamer) resumed the Chair; and Senator Sibraa reported accordingly.