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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 proposed new clause 57b, viz: Page 46, after new clause 57a, insert the following new clause:

Provision of benefits to employees of scientific, charitable or public educational institutions to be exempt

""57b. (1) Where a scientific, charitable or public educational institution provides a benefit to an employee of the institution, the benefit is an exempt benefit.

""(2) For the purposes of sub-section (1), "scientific, charitable or public educational institution' has the same meaning as it has in paragraph 23 (e) of the Income Tax Assessment Act 1936, but does not include a body the income of which is exempt from income tax by reason of any other paragraph of that section.''.

Question-That the proposed new clause be inserted in the Bill-put.

The Committee divided-

AYES, 29

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

NOES, 35

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

Amendment negatived accordingly.

Clauses 58 to 142, by leave, taken together, debated and agreed to.

Clause 143 read-

On the motion of Senator Vigor the following amendment was debated and agreed to: Page 130, paragraph (k), lines 4 and 5, leave out the paragraph, insert the following paragraph:

""(k) either of the following conditions is satisfied:

(i) the benefit is provided pursuant to the provisions of an industrial instrument relating to the employment of the employee;

(ii) it is customary for employers in the industry in which the employee is employed to provide benefits of the same kind as the benefit provided to the recipient and to provide such benefits in similar circumstances to those that applied in relation to the provision of the benefit to the recipient.''.

Clause 143, as amended, agreed to.

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

Question-That the remainder of the Bill stand as printed-put.

The Committee divided-

AYES, 34

Senators- Aulich Black Bolkus Childs Coates Cook Cooney Crowley Devlin Elstob Evans Foreman Gietzelt Giles Haines Jones 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, 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 Walters Watson Withers

And so it was resolved in the affirmative.

Remainder of Bill agreed to accordingly.

Bill, as amended, agreed to.

FRINGE BENEFITS TAX BILL 1986

FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) BILL 1986

FRINGE BENEFITS TAX (MISCELLANEOUS PROVISIONS) BILL 1986-

Bills, by leave, taken as a whole.

Question-That the Bills be now passed without amendment or requests-put.

The Committee divided

AYES, 34

Senators- Aulich Black Bolkus Childs Coates Cook Cooney Crowley Devlin Elstob Evans Foreman Gietzelt Giles Haines Jones 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, 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 Walters Watson Withers

And so it was resolved in the affirmative.

Bills agreed to without amendment or requests.

Fringe Benefits Tax Assessment Bill 1986 to be reported with amendments and the Fringe Benefits Tax Bill 1986, Fringe Benefits Tax (Application to the Commonwealth) Bill 1986 and Fringe Benefits Tax (Miscellaneous Provisions) Bill 1986 to be reported without amendment or requests.

The Acting Deputy-President (Senator Giles) resumed the Chair; and the Chairman of Committees (Senator Hamer) reported accordingly.

On the motion of the Minister for Finance (Senator Walsh) the Report from the Committee was adopted.

Senator Walsh moved-That these Bills be now read a third time.

Debate ensued.

Question-put.

The Senate divided

AYES, 35

Senators- Aulich Black Bolkus Childs Coates Cook Cooney Crowley Devlin Elstob Evans Foreman Georges Gietzelt Giles Haines Jones (Teller) McClelland McIntosh McKiernan Macklin Maguire 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 Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Hill Knowles Lewis MacGibbon Messner Newman Parer Puplick Reid (Teller) Sheil Teague Townley Walters Watson Withers

And so it was resolved in the affirmative.

Bills read a third time.