Senator GARETH EVANS (Minister for Foreign Affairs) (4.31 p.m.) —I am not sure about what is in the tax act in this respect, but the standard definition of state and territorial boundaries is the low water mark. I thought that a good states righter like Senator Panizza would want, on the whole, the normal definition of state boundaries to be applicable in something like this.

Senator Panizza —The tax act is a high water mark.

Senator GARETH EVANS —It may be—I do not know—but, when we are talking about things within the jurisdiction of the states, and the land management regimes of the states, it is appropriate to apply the normal definition of a state boundary. I do not think Senator Panizza's mates in Western Australia would be too thrilled to hear him putting at any risk the suggestion that the state boundaries should be narrowed for this purpose.

  (Quorum formed)

  Government amendments 6, 12, 61, 62, 63, 64 and 72 agreed to.

  The TEMPORARY CHAIRMAN (Senator McKiernan)—We will now deal with government amendment 74. The question is that the amendment be agreed to.