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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Second Reading Second Reading Debate resumed on the motion: That this bill be now read a second time. to which the following amendment was moved: At the end of the

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0003 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Ludlam, Sen Scott AG Senator LUDLAM ( Western Australia ) ( 10:01 ): I rise to speak on the mining tax bills with mixed feelings, and this comes partly from being

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0004 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Furner, Sen Mark ALP Senator FURNER ( Queensland ) ( 10:14 ): I also rise this morning to support the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0005 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Nash, Sen Fiona Nats Senator NASH ( New South Wales — Deputy Leader of The Nationals in the Senate ) ( 10:27) I rise also to make a contribution to the

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0006 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Sterle, Sen Glenn ALP Senator STERLE ( Western Australia ) ( 10:47 ): I have been really looking forward to making my contribution to this debate on the Minerals Resource Rent

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0007 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Boyce, Sen Sue LP Senator BOYCE ( Queensland ) ( 11:07 ): After that contribution from Senator Sterle we cannot claim that the government is not singing from the same song

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0008 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Gallacher, Sen Alex ALP Senator GALLACHER ( South Australia ) ( 11:27 ): I rise to speak in support of the mineral resources rent tax. This debate is bringing out the

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0009 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

McKenzie, Sen Bridget Nats Senator McKENZIE ( Victoria ) ( 11:44 ): I rise today to speak on the Minerals Resource Rent Tax Bill 2011 and 10 related bills. As a

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0010 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Bushby, Sen David LP Senator BUSHBY ( Tasmania — Deputy Opposition Whip in the Senate ) ( 12:04 ): I rise today to also speak on the Minerals Resource Rent Tax

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0011 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Fisher, Sen Mary Jo LP Senator FISHER ( South Australia ) ( 12:24 ): I rise to join my colleagues in speaking against the Minerals Resource Rent Tax Bill 2011 and

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0012 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Colbeck, Sen Richard LP Senator COLBECK ( Tasmania ) ( 12:41 ): I rise to make a contribution to the debate on yet another piece of bad tax legislation proposed by

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0013 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Birmingham, Sen Simon LP Senator BIRMINGHAM ( South Australia ) ( 13:01 ): It is a pleasure to follow Senator Colbeck who, as always, has provided a very wise and thoughtful

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0014 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Johnston, Sen David LP Senator JOHNSTON ( Western Australia ) ( 13:22 ): I commence my address on the Mineral Resources Rent Tax Bill and related bills by reciting section 114

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0015 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Fierravanti-Wells, Sen Concetta LP Senator FIERRAVANTI-WELLS ( New South Wales ) ( 13:42 ): I rise to speak on the Minerals Resource Rent Tax Bill and the related bills. The coalition

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0016 - Source: Senate

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BILLS - Minerals Resource Rent Tax Bill 2011, Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011, Minerals Resource Rent Tax (Imposition—General) Bill 2011, Minerals Resource Rent Tax (Imposition—Customs) Bill 2011, Minerals Resource Rent Tax (Imposition—Excise) Bill 2011, Petroleum Resource Rent Tax Assessment Amendment Bill 2011, Petroleum Resource Rent Tax (Imposition—General) Bill 2011, Petroleum Resource Rent Tax (Imposition—Customs) Bill 2011, Petroleum Resource Rent Tax (Imposition—Excise) Bill 2011, Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill 2011, Superannuation Guarantee (Administration) Amendment Bill 2011 - Second Reading - Senate Hansard - 19 March 2012

Second Reading Second Reading Debate resumed on the motion: That this bill be now read a second time.

Date: 19/03/2012 - Collection: Senate - ID: chamber/hansards/2f8a0da6-da94-4ca8-a831-75ddcb7c554e/0147 - Source: Senate

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