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Thursday, 5 December 1985
Page: 3046


Senator MESSNER(4.42) —I merely indicate, as I did in regard to clause 11 of the Taxation Laws Amendment Bill (No. 4), that we will not oppose the Income Tax Assessment Amendment Bill (No. 2), but wish to register our protest at the fact that this Bill does provide for the write-off of water conservation expenses over three years. Whereas it would be our intention in the normal course to oppose that measure, we have done so already in respect of clause 11 of the previous Bill. Consequently, I point out that the arguments that were made during that debate are relevant to this Bill.