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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 further consideration of the Bills.

In the Committee

FRINGE BENEFITS TAX ASSESSMENT BILL 1986-

Consideration resumed of clauses 25 to 29.

Question-That the clauses stand as printed-put.

The Committee divided-

AYES, 36

Senators- Aulich Black Bolkus Button Chipp Coates Cook Cooney Crowley Devlin Elstob Evans Foreman Gietzelt Giles Grimes Haines Jones McIntosh McKiernan Macklin Maguire Mason Morris Ray Reynolds Richardson Robertson (Teller) 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 (Teller) Sheil Teague Townley Vanstone Walters Watson Withers

And so it was resolved in the affirmative.

Clauses 25 to 29 agreed to accordingly.

Clauses 30 to 39, by leave, taken together and debated.

Question-That the clauses stand as printed-put.

The Committee divided-

AYES, 35

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

NOES, 28

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

And so it was resolved in the affirmative.

Clauses 30 to 39 agreed to accordingly.

Clauses 40 to 46, by leave, taken together and agreed to.

Clause 47 debated and agreed to.

Clauses 48 to 57, by leave, taken together and agreed to.

Senator Peter Baume moved an amendment, viz: Page 46, after clause 57, insert the following new clause:

Provision of benefits to employees of public benevolent institutions to be exempt

""57a. Where a public benevolent institution provides a benefit to an employee of the institution, the benefit is an exempt benefit.''.

Debate ensued.

Ordered-That the Chairman of Committees (Senator Hamer) report progress and ask leave to sit again.

The Acting Deputy-President (Senator Jones) resumed the Chair; and Senator Hamer reported that the Committee had considered the Bill, made progress, and asked leave to sit again.

Ordered-That the Committee have leave to sit again at a later hour of the day.