Mr SLIPPER (Parliamentary Secretary to the Minister for Finance and Administration) (9:59 AM) —I move:

This bill is part of a package of four bills that provide legislation to give effect to the government's announcement of 5 October 1999 in relation to the sales tax exemption for industrial safety equipment. Three modification bills are necessary because of the constitutional requirement that a law imposing taxation shall deal with only one subject of taxation and that laws imposing excise or customs duties deal only with those duties.

Full details of the measures in this bill are contained in the explanatory memorandum.

I commend the bill to the House.

Debate (on motion by Mr Melham) adjourned.