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TAXATION LAWS AMENDMENT BILL (NO. 3) 1985
SOCIAL SECURITY (POVERTY TRAPS REDUCTION) BILL 1985
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY AMENDMENT BILL 1985
BANK ACCOUNT DEBITS TAX AMENDMENT BILL 1985
INCOME TAX (COMPANIES, CORPORATE UNIT TRUSTS AND SUPERANNUATION FUNDS) AMENDMENT BILL 1985
TAXATION LAWS AMENDMENT BILL (NO. 4) 1985

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

In the Committee

TAXATION LAWS AMENDMENT BILL (NO. 4) 1985-

Consideration resumed of clause 9 and of the amendment moved thereto by Senator Messner, viz: Pages 7 to 15, proposed new section 51AE, line 28 (page 7) to line 38 (page 15), leave out the proposed new section, insert the following new section:

""51AE. A deduction is not allowable under sub-section 51 (1) in respect of an entertainment expense incurred, except in respect of an entertainment expense which the Commissioner is reasonably satisfied is directly attributable to gaining or producing assessable income or directly attributable to the purpose of gaining or producing assessable income.''.

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

The Committee divided-

AYES, 28

Senators- Archer Baume, Michael Baume, Peter Bjelke-Petersen Brownhill Carrick, Sir John Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Kilgariff (Teller) Lewis MacGibbon Messner Parer Puplick Rae, Peter Reid Sheil Short Townley Vanstone Vigor Walters Watson Withers

NOES, 37

Senators- Aulich Black Bolkus Childs Chipp Coates Colston Cook Cooney Crowley Devlin Elstob Evans Foreman Georges Gietzelt Giles Grimes Haines Harradine Jones McIntosh (Teller) McKiernan Macklin Maguire Mason Ray, Robert Reynolds Richardson Robertson Ryan Sanders Sibraa Siddons Tate Walsh Zakharov

Amendment negatived accordingly.

Question-That the clause stand as printed-put.

The Committee divided-

AYES, 36

Senators- Aulich Black Bolkus Childs Chipp Coates Colston Cook Cooney Crowley Devlin Elstob Evans Foreman Georges Gietzelt Giles Grimes Haines Jones McIntosh (Teller) McKiernan Macklin Maguire Mason Ray, Robert Reynolds Richardson Robertson Ryan Sanders Sibraa Siddons Tate Walsh Zakharov

NOES, 28

Senators- Archer Baume, Michael Baume, Peter Bjelke-Petersen Brownhill Carrick, Sir John Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Kilgariff (Teller) Lewis MacGibbon Messner Parer Puplick Rae, Peter Reid Sheil Short Townley Vanstone Vigor Walters Watson Withers

And so it was resolved in the affirmative.

Clause 9 agreed to accordingly.

Clause 10 agreed to.

Clause 11 debated.

Question-That the clause stand as printed-put.

The Committee divided-

AYES, 38

Senators- Aulich Black Bolkus Childs Chipp Coates Colston Cook Cooney Crowley Devlin Elstob Evans Foreman Gietzelt Giles Grimes Haines Harradine Jones McIntosh (Teller) McKiernan Macklin Maguire Mason Morris Ray, Robert Reynolds Richardson Robertson Ryan Sanders Sibraa Siddons Tate Vigor Walsh Zakharov

NOES, 27

Senators- Archer Baume, Michael Baume, Peter Bjelke-Petersen Brownhill Carrick, Sir John Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Kilgariff (Teller) Lewis MacGibbon Messner Parer Puplick Rae, Peter Reid Sheil Short Townley Vanstone Walters Watson Withers

And so it was resolved in the affirmative.

Clause 11 agreed to accordingly.

Clauses 12 to 22, by leave, taken together, debated and agreed to.

Clause 23 agreed to.

Remainder of Bill, by leave, taken as a whole and agreed to.

Bills to be reported without amendment or requests.

The Deputy-President resumed the Chair; and the Temporary Chairman of Committees (Senator Haines) reported accordingly.

On the motion of the Minister for Finance (Senator Walsh) the Report from the Committee was adopted, and the Bills read a third time.