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Wednesday, 12 September 1984
Page: 895

Senator WALSH (Minister for Resources and Energy) —by leave-I will be as brief and simple as possible. The public record reveals that in 1982 Senator Harradine voted for a then Opposition's amendment to remove, sub-section 3 (12), I believe it was, from the previous Government's original legislation on retrospective recovery of tax evaded. At the end of last year, on a vote on that identical provision, Senator Harradine voted against the removal or deletion of sub-section 3 (12) from what was then the Taxation (Unpaid Company Tax) Assessment Act.

In relation to the Queen's Counsel opinion, the critical point in the dispute that arose in the Senate in December last year was whether assessments had been despatched to which sub-section 3 (12) would have had some relevance. The QC could not know from the public record, other than what I was recorded as having said in Hansard, whether or not such assessments had been sent out. I was advised by the Taxation Office that assessments had not been sent out to which sub-section 3 (12) would have any relevance, as was Senator Harradine.