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Wednesday, 4 December 1985
Page: 2964


Senator MESSNER(10.19) —This is the first meaningful section of the Taxation Laws Amendment Bill (No. 4) which speaks of the disallowance of entertainment expenses for tax purposes, which is the main thrust of this legislation. I merely say that the Opposition will be opposing this clause, which refers to in-house dining facilities as it is part and parcel of the further substantive amendment that we will be moving in respect of clause 9. I hope that other senators will involve themselves at that stage of the debate on the substantive issues of the Bill.