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Thursday, 6 December 1973
Page: 2564


Senator MURPHY (New South Wales) (Attorney-General and Minister for Customs and Excise) - I move: "2a. Section 3 of the Principal Act is repealed ' '.

2.   In clause 3, after paragraph (b), insert the following paragraph:- "(ba) by inserting in sub-section ( 1 ), after the definition of marketing authority', the following definition:- "meat" means fresh, chilled or frozen flesh or edible offal of bovine animals, sheep, goats or pigs, other than flesh or offal that has been canned, cooked or cured; '

3.   After clause 3, insert the following new clauses:- "3a. After section 4 of the Principal Act the following section is inserted in Part I:- 4a. ( 1 ) Where meat was or is exported from Australia on or after 1 October 1973, the amounts of consideration receivable by any person in respect of the disposal of that meat shall be disregarded for the purposes of this Act.

(2)   The amount that would, but for this sub-section, be the value of export sales of any person for the base period in relation to the last grant year or, where applicable, that amount as varied in accordance with section 1 1, 2 1 or 22, shall be reduced by an amount equal to three-quarters of the amount or amounts, if any, included in that value by reason of the disposal of any meat.'. "3B. Section 1 1 of the Principal Act is amended-

(a)   by omitting from sub-sections (2) and (3) the word Where' and substituting the words 'Subject to subsections ( 3 a) and ( 3b), where ';

(b)   by inserting after sub-section (3) the following subsections: (3a) Where, during the period that commenced on 1 July 1973 and ended on 30 September 1973, a person acquired a business from another person, whether by purchase or otherwise, then, in relation to so much of the amount of the value of export sales for a year of the base period in relation to either of those persons in relation to the last grant year as is attributable to the disposal of meat in the course of that business, subsection (2) and paragraph (b) of sub-section (3) have effect as if the last grant year comprised only that period. (3b) Where, on or after 1 October 1973, a person acquired or acquires a business from another person, whether by purchase or otherwise, sub-sections (2) and (3) do not apply in relation to so much of the amount of the value of export sales for the base period in relation to either of those persons in relation to the last grant year as is attributable to the disposal of meat. '; and

(c)   by omitting from paragraph (a) of sub-section (4) the words 'under section 21' and substituting the words under section 4a or 2 1 '. ".

4.   After clause 6, insert the following new clauses:- "6a. Section 2 1 of the Principal Act is amended-

(a)   by omitting from sub-section ( 1 ) the words 'and section 1 1 ' and substituting the words 'and sections 4a and 1 1 '; and

(b)   by omitting from sub-section (7) the words 'of section 1 1 ' and substituting the words 'of sections 4a and 1 1 '. "6b. Section 22 of the Principal Act is amended by omitting from sub-section ( 1 ) the words ' from section 1 1 ' and substituting the words ' from sections 4a and 1 1'. ".

5.   Clause 1 1, leave out the clause, substitute the following clause:- "11. (1) The amendments made by paragraph 3 (ba) and section 3a, 3b, 6a and 6b apply in relation to grants, and the issue of export certificates, in respect of the grant year that commenced on 1 July 1973. "(2) The amendments made by the remaining provisions of this Act, other than section 2a, apply in relation to grants, and the issue of export certificates, in respect of the grant year that commenced on 1 July 1971 and each succeeding grant year.".

The purpose of the amendments is to give effect to the Government's decision, announced by the Treasurer (Mr Crean) on 10 September, to exclude from the scope of the export incentive grants .:heme exports of fresh, chilled or frozen meat after 30 September 1973. Honourable senators will recall that the Bill at present before the Committee extends for one year the operation of the incentive grants scheme which was due to expire on 30 June last. Under the amendments now proposed consideration receivable in respect of exports of meat after 30 September 1973 will not be included in the value of a person's export sales for the purpose of determining his entitlement to an export incentive grant in respect of the 1973-74 financial year. An appropriate adjustment is to be made to the value of a person's export sales in the base period against which exports for 1973-74 will be measured for grant entitlement purposes. Apart from the first amendment, which is of a formal drafting nature, the other amendments are consequential on the insertion in the Bill of the provisions proposed to be inserted by the third amendment. Each of the amendments is explained in notes that I have circulated to honourable senators and I do not think it is necessary for me to speak to them at length at this stage. I commend the amendments to the Committee.







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