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Taxation Laws Amendment (Baby Bonus) Bill 2002

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2002

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

HOUSE OF REPRESENTATIVES

 

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TAXATION LAWS AMENDMENT (BABY BONUS) BILL 2002

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SCHEDULE OF THE AMENDMENT MADE BY THE SENATE TO WHICH THE HOUSE OF REPRESENTATIVES HAS DISAGREED

 

(1)        Schedule 1, page 11 (after line 14), at the end of the Schedule, add:

8  Review of operation of Schedule

(1)           The Minister must cause a review of the operation of this Schedule to be undertaken jointly by the Departments of Employment and Workplace Relations and the Treasury.

(2)           The review is to conduct an assessment of the operation of the first child tax offset (baby bonus) with particular reference to the:

                             (a)   benefits derived from the payments; and

                             (b)   analysis of the benefits by income, gender, household structure and other relevant indicators.

(3)           A report of the review conducted in accordance with this item must be tabled in both Houses of the Parliament before the expiration of the 2005 financial year.

 

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HOUSE OF REPRESENTATIVE REASONS FOR DISAGREEING TO THE SENATE AMENDMENT

            

             Senate Amendment 1

 

This amendment by the Democrats seeks to cause a review of the operation of the First Child Tax Refund, or Baby Bonus.  This review is to be undertaken jointly by the Departments of Employment and Workplace Relations and the Treasury and is to be tabled in both Houses of the Parliament by the end of the 2005 financial year.  This adds nothing to the policy intent behind the Baby Bonus, but instead adds to the complexity of its administration.

 

The Labor Party’s support for this amendment is contrary to an agreement with the Government that the proposed Democrat amendments would not be agreed to.  However, the Government understands this was a result of a communication breakdown in the Opposition.

 

The House welcomes the Labor Party’s subsequent agreement to the House opposing the amendment.  The House also seek an indication from the Opposition that they will not be insisting on the amendment in the other place.

 

This will allow the Australian Taxation Office to proceed with the documentation and the administration of the Baby Bonus on the basis that the Bill will not be amended. 

 

A delay in the passage of this Bill would jeopardise the effective communication of the benefits of the Baby Bonus to families.  Any delay will not be of the Government’s doing.

 

For these reasons the House opposes the amendment.

 

 

 

 

 

                                                                                                                              B C WRIGHT

                                                                                             Acting Clerk of the House of Representatives

 

 

House of Representatives

21 March 2002