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Thursday, 19 August 1993
Page: 263


Senator TIERNEY —I give notice that, on the next day of sitting, I shall move:

  That the Senate—

    (a)condemns the action of the Australian Labor Party Government for extending taxation on unused annual leave and long service leave lump sum payments after promising the Australian people they would not increase taxes;

    (b)notes that the Treasurer (Mr Dawkins) announced that concessions remain for those now aged 55 or over in an attempt to whitewash the tax increase, but in fact that concession only applies to pre-1978 amounts of accrued leave; and

    (c)views with alarm the retrospectivity of the tax extension which treats unfairly many Australians who have accrued long service leave over many years.