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Resolutions Expressing Opinions of the Senate: 35 Taxation bills – retrospectivity

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35 Taxation bills - retrospectivity

Where the government has announced, by press release, its intention to introduce a bill to amend taxation law, and that bill has not been introduced into the Parliament or made available by way of publication of a draft bill within 6 calendar months after the date of that announcement, the Senate shall, subject to any further resolution, amend the bill to provide that the commencement date of the bill shall be a date that is no earlier than either the date of introduction of the bill into the Parliament or the date of publication of the draft bill.

(8 November 1988 J.1104)

Note: Part of a resolution agreed to by way of an amendment to the motion for the second reading of a bill.