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The order of the day having been read for the resumption of the debate on the question—That the Bill be now read a second time—And on the amendment moved thereto by Mr K. J. Thomson, viz.—That all words after "That" be omitted with a view to substituting the following words:

"whilst not declining to give the bill a second reading, the House condemns the Government for:

(1) its use of $410 million to sell the GST to Australians whilst it could only spend $200 per small business to provide real help in meeting the onerous compliance costs of small business; and

(2) its continual amendment and complication of the tax system"—

Debate resumed.

Amendment negatived.

Question—That the Bill be now read a second time—put and passed—Bill read a second time.

Consideration in detail

Bill, by leave, taken as a whole.

Mr Slipper (Parliamentary Secretary to the Minister for Finance and Administration) moved the Government amendment.


Mr Slipper presented a supplementary explanatory memorandum to the Bill.

Amendment agreed to.

Bill, as amended, agreed to.

Consideration in detail concluded.

On the motion of Mr Slipper, by leave, the Bill was read a third time.