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FRINGE BENEFITS TAX ASSESSMENT BILL 1986
FRINGE BENEFITS TAX BILL 1986
FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) BILL 1986
FRINGE BENEFITS TAX (MISCELLANEOUS PROVISIONS) BILL 1986

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

In the Committee

Ordered-That the Fringe Benefits Tax Assessment Bill 1986 be first considered.

FRINGE BENEFITS TAX ASSESSMENT BILL 1986-

Clauses 1 to 8, by leave, taken together and debated.

Question-That the clauses stand as printed-put.

The Committee divided

AYES, 36

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

NOES, 29

Senators- Alston Archer Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Chaney Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Knowles Lewis MacGibbon Messner Newman Parer Puplick Reid Sheil (Teller) Teague Townley Vanstone Walters Watson Withers

And so it was resolved in the affirmative.

Clauses 1 to 8 agreed to accordingly.

Clause 9 read-

On the motion of Senator Siddons the following amendment was debated and agreed to: Page 7, paragraph (2) (c), lines 15 to 31, leave out the paragraph, insert the following paragraph:

""(c) the statutory fraction is-

(i) in the case of the transitional year of tax-

(a) where the annualised number of whole kilometres travelled by the car during the year of tax was more than 30,000-0.045;

(b) where the annualised number of whole kilometres travelled by the car during the year of tax was not less than 18,750 and not more than 30,000-0.075;

(c) where the annualised number of whole kilometres travelled by the car during the year of tax was not less than 11,250 and not more than 18,749-0.135; or

(d) in any other case-0.18; and

(ii) in relation to a standard year of tax-

(a) where the annualised number of whole kilometres travelled by the car during the year of tax was more than 40,000-0.06;

(b) where the annualised number of whole kilometres travelled by the car during the year of tax was not less than 25,000 and not more than 40,000-0.1;

(c) where the annualised number of whole kilometres travelled by the car during the year of tax was not less than 15,000 and not more than 24,999-0.18; or

(d) in any other case-0.24;''.

Question-That clause 9, as amended, be agreed to-put.

The Committee divided

AYES, 35

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

NOES, 29

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

And so it was resolved in the affirmative.

Clause 9, as amended, agreed to accordingly.

Clauses 10 to 13, by leave, taken together and debated.

Question-That the clauses stand as printed-put.

The Committee divided

AYES, 31

Senators- Aulich Black Button Chipp Colston Cook Cooney Crowley Devlin Elstob Evans Foreman Gietzelt Giles Haines Jones McIntosh (Teller) McKiernan Macklin Maguire Morris Ray Reynolds Richardson Ryan Sanders Sibraa Siddons Tate Walsh Zakharov

NOES, 29

Senators- Alston Archer Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Chaney Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Knowles Lewis MacGibbon Messner Newman Parer Puplick Reid Sheil (Teller) Teague Townley Vanstone Walters Watson Withers

Clauses 10 to 13 agreed to accordingly.

Clauses 14 to 19, by leave, taken together and debated.

Question-That the clauses stand as printed-put.

The Committee divided

AYES, 36

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

NOES, 29

Senators- Alston Archer Baume, Michael Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Chaney Collard Durack Guilfoyle, Dame Margaret Hamer Hill Knowles Lewis MacGibbon Messner Newman Parer Puplick Reid (Teller) Sheil Teague Townley Vanstone Walters Watson Withers

And so it was resolved in the affirmative.

Clauses 14 to 19 agreed to accordingly.

Clauses 20 to 24, by leave, taken together and debated.

Question-That the clauses stand as printed-put.

The Committee divided

AYES, 35

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

NOES, 28

Senators- Alston Archer Baume, Michael Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Collard Durack Guilfoyle, Dame Margaret Hamer Hill Knowles Lewis MacGibbon Messner Newman Parer Puplick Reid (Teller) Sheil Teague Townley Vanstone Walters Watson Withers

And so it was resolved in the affirmative.

Clauses 20 to 24 agreed to accordingly.

Clauses 25 to 29, by leave, taken together and debated.

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

Question-put and passed.

The President resumed the Chair; and Senator MacGibbon reported accordingly.