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Senator Messner, pursuant to notice, moved-That the following matters be referred to the Standing Committee on Finance and Government Operations-

(1) The particular procedures of the Commissioner of Taxation and the Administrative Appeals Tribunal, for-

(a) raising and amending income tax assessments;

(b) imposing penalties and interest on such assessments; and

(c) dealing with objections and appeals against them.

(2) Possible changes required to streamline and simplify the existing system and to safeguard the rights of taxpayers.

Debate ensued.


The Senate divided

AYES, 31

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

NOES, 38

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

And so it was negatived.