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Thursday, 5 December 1985
Page: 2987


Senator MESSNER(10.44) —There is a problem with the way in which this Bill is being handled. The Income Tax Assessment Amendment Bill (No. 2) 1985 has suddenly appeared on today's Notice Paper. In effect, that is a Bill to amend the Taxation Laws Amendment Bill (No. 4) so as to provide that water conservation expenses are spread over three years as opposed to the five years set down in the Taxation Laws Amendment Bill (No. 4). It would suit our purposes to effect passage of the Income Tax Assessment Amendment Bill (No. 2) so that we could then get on with an effective debate on the Taxation Laws Amendment Bill (No. 4) in respect of water conservation, which is still open for later debate. I am not sure how the procedure might be handled, but surely it would be more logical to proceed in that fashion.