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TAXATION LAWS AMENDMENT (SUPERANNUATION CONTRIBUTIONS) BILL 2000—SENATE'S AMENDMENT

The order of the day having been read for the consideration of the amendment made by the Senate—

Mr Slipper (Parliamentary Secretary to the Minister for Finance and Administration) moved—That the amendment be disagreed to.

Debate ensued.

Question—put.

The House divided (the Deputy Speaker, Mrs Crosio, in the Chair)—

AYES, 72

Mr AbbottMrs DraperMr LindsayMr Scott
Mr AndersonMr EntschMr LloydMr Secker
Mr K. J. AndrewsMr FischerMr McArthur*Mr Slipper
Mr AnthonyMr Forrest*Mr I. E. MacfarlaneMr Somlyay
Fran BaileyMrs GallusMr McGauranDr Southcott
Mr BairdMs GambaroMrs MayDr Stone
Mr BarresiMrs GashMrs MoylanMrs Sullivan
Mr BartlettMr GeorgiouMr NairnMr C. P. Thompson
Mr BillsonMr HaaseMr NehlMr A. P. Thomson
Mrs B. K. BishopMr HardgraveDr NelsonMr Truss
Ms J. I. BishopMr HawkerMr NevilleMr Tuckey
Mr BroughMr HockeyMr ProsserMr M. A. J. Vaile
Mr CadmanMrs HullMr PyneMrs D. S. Vale
Mr CameronMr JullMr ReithMr Wakelin
Mr CausleyMr KatterMr RonaldsonDr Washer
Mr CharlesMrs D. M. KellyMr RuddockMr Williams
Mr CostelloMr LawlerMr St ClairDr Wooldridge
Mr DownerMr LiebermanMr SchultzMs Worth

NOES, 58

Mr AdamsMr FitzgibbonMs LivermoreMr Ripoll
Mr AlbaneseMr GibbonsMr McClellandMs Roxon
Mr BevisMs GillardMs J. S. McFarlaneMr Rudd
Mr BreretonMr GriffinMr McLeayMr Sawford*
Ms BurkeMs HallDr MartinMr Sciacca
Mr ByrneMr HattonMr MelhamMr Sercombe*
Ms CorcoranMs HoareMr MorrisMs Short
Mr CoxMr HollisMr MossfieldMr Sidebottom
Mr CreanMr HorneMr MurphyMr Snowdon
Mr DanbyMrs IrwinMs O'ByrneMr Tanner
Mr EdwardsMr JenkinsMr O'ConnorMr K. J. Thomson
Ms EllisMs KernotMr O'KeefeMr Wilkie
Mr EmersonMr KerrMs PlibersekMr Zahra
Mr M. J. EvansDr LawrenceMr Price
Mr L. D. T. FergusonMr LeeMr Quick

* Tellers

Pairs

Mr Howard Mr Beazley

Mrs Elson Ms Gerick

And so it was resolved in the affirmative.

Mr Slipper presented reasons, which were circulated, and are as follows:


Reasons of the House of Representatives for disagreeing to the amendment of the Senate

Senate Amendment No 1

The amendment proposes a retrospective start date for the measure which clarifies the meaning of `eligible employee'. This is unnecessary. The Commissioner of Taxation has advised that controlling interest superannuation schemes are not effective under current law, and that he is undertaking appropriate compliance action. The Commissioner advises that his view of the law is supported by senior counsel. Retrospective legislation should only be used as a last resort, which is not the case here.

Accordingly, the House of Representatives does not accept this amendment.

On the motion of Mr Slipper, the reasons were adopted.