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TAXATION LAWS AMENDMENT BILL (NO. 3) 1986
BANK ACCOUNT DEBITS TAX AMENDMENT BILL 1986

Order of the Day read for the adjourned debate on the motion of the Minister for Community Services (Senator Grimes)-That these Bills be now read a second time.

Debate resumed.

Senator Messner moved an amendment, viz: At end of motion, add, "", but, in respect of the Taxation Laws Amendment Bill (No. 3) 1986 the Senate condemns the Government for-

(a) its failure to control Government spending to the point where it has broken its "Trilogy' commitment to hold taxation to no more than 25 per cent of gross domestic product and proceeded to tax Australians to the highest point in our history;

(b) its contempt for ordinary taxpayers, illustrated by its decision to charge a $200 fee for appeals against the Tax Commissioner's rulings regardless of the size or complexity of the claim;

(c) its incompetent handling of the withholding tax issue, whereby the Government changed the tax rules, caused a run on the dollar, and retreated 27 days later; and

(d) its disgraceful treatment of the Defence Forces Reserves, by withdrawing the tax free status of reservists' pay, thereby causing a grave rundown of reserve forces and damage to their morale and effectiveness, and belatedly restoring the concession''.

Debate continued.

Senator Siddons addressing the Chair

And it being 2 p.m.-