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Tuesday, 12 June 1984
Page: 2874


Senator MESSNER(10.23) —I should like to deal with clause 15 of the Income Tax Assessment Amendment Bill (No. 3) 1984. In winding up the second reading debate the Minister for Social Security, Senator Grimes, talked about the allocation of periods of service before and after 30 June 1983, the before and after provisions and how they would operate. That was in response to an earlier remark of mine in the second reading debate when I was seeking to find out from the Government whether the situation which I shall outline was covered by the legislation as drafted. The point I was trying to make was that in many instances when people change jobs and move from one employer to another, arrangements are made between the employer and the employee for a credit to be given for past service with a previous employer. The credit that is given in those arrangements may not necessarily be identified as a certain number of years. I should like an assurance from the Government that in those situations in which negotiated credits are given they will be treated as though the whole period of service before 30 June 1983 was taken into account as though it was a continuous period of employment.