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SALES TAX AMENDMENTS BILLS (NOS 1 to 9) 1981 SALES TAX AMENDMENT BILLS (NOS 1A to 9A) 1981

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT BILL 1981:

Order of the Day read for the motion to be moved by Senator Harradine, pursuant to the suspension of Standing Orders agreed to on 16 September 1981.

Senator Harradine moved--That the Senate declares that any decision by the Senate to make requests to the House of Representatives for amendment of the Sales Tax Amendment Bills (Nos 1A to 9A) 1981 does not indicate that the Senate considers that all of the provisions of those Bills are properly included in Bills imposing taxation.

Papers: Senator Harradine, by leave, laid upon the Table the following Papers:

Sales Tax Acts Nos 26, 28, 30, 32, 34, 36, 38, 40, 42 and 63 of 1930; Nos 26 (2), 28, 30, 32, 34, 36, 38, 40 and 42 of 1931; No. 10 of 1935; Nos 32 to 40 of 1936; Nos 30 to 38 of 1938; Nos 16 to 24 of 1939; Nos 3 to 11 and 77 to 85 of 1940; Nos 33 to 41 of 1941; Nos 7 to 15 of 1942; Nos 45 to 53 of 1943; Nos 58 to 66 of 1946; Nos 55 to 63 of 1949; Nos 38 to 46 of 1950; Nos 64 to 72 of 1951; Nos 45 to 53 of 1952; Nos 54 to 62 of 1953; Nos 46 to 54 of 1954; Nos 6 to 14 of 1956; Nos 72 to 80 of 1957; Nos 89 to 97 of 1960; Nos 2 to 10 and 77 to 85 of 1961; Nos 5 to 13 of 1962; Nos 76 to 84 of 1964; Nos 88 to 96 of 1968; Nos 69 to 77 of 1970; Nos 15 to 23 of 1975; Nos 144 to 152 of 1978.

Debate ensued.

Question--put.

The Senate divided--

AYES, 30

Senator-- Senator-- Bolkus Jones Button Keeffe Childs McClelland Coates McIntosh Coleman McLaren Colston Macklin Elstob Mason Evans Mulvihill Foreman Primmer Georges Ray, Robert Gietzelt Ryan Giles Siddons Grimes Walsh Haines Harradine Teller: Hearn Sibraa

NOES, 28

Senator-- Senator-- Archer Lewis Baume Martyr Bjelke-Petersen Messner Bonner Missen Carrick Rae, Peter Chaney Reid Collard Scott Crichton-Browne Teague Durack Thomas Guilfoyle, Townley Dame Margaret Watson Hamer Withers Hill Young Jessop Teller: Lajovic Kilgariff

And so it was resolved in the affirmative.

The Senate, according to Order, resolved itself into Committee for the consideration of the Bills.

In the Committee

Ordered--That the Sales Tax Amendment Bills (Nos 1 to 9) 1981 be first considered.

SALES TAX AMENDMENT BILLS (NOS 1 to 9) 1981--

Bills, by leave, taken as a whole, debated and agreed to.

Ordered--That the Sales Tax Amendment Bills (Nos 1A to 9A) 1981 be now considered.

SALES TAX AMENDMENT BILLS (NOS 1A to 9A) 1981--

Bills, by leave, taken as a whole.

Senator Haines, by leave, moved the following requests--That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""51''.

Debate ensued.

Question--That the requests be agreed to--put.

The Committee divided--

AYES, 31

Senator-- Senator-- Bjelke-Petersen Hearn Bolkus Jones Button Keeffe Childs McClelland Coates McIntosh Coleman McLaren Colston Macklin Elstob Mason Evans Mulvihill Foreman Primmer Georges Ray, Robert Gietzelt Ryan Giles Siddons Grimes Walsh Haines Teller: Harradine Robertson

NOES, 27

Senator-- Senator-- Archer Martyr Baume Messner Bonner Missen Carrick Rae, Peter Chaney Reid Collard Scott Crichton-Browne Teague Durack Thomas Guilfoyle, Townley Dame Margaret Watson Hamer Withers Hill Young Jessop Lajovic Teller: Lewis Kilgariff

Requests agreed to accordingly.

And it being after eleven p.m.: The Chairman of Committees (Senator McClelland), under Sessional Order, put the Question--That he do leave the Chair and report to the Senate.

Which Question was negatived.

Senator Haines, by leave, moved the following requests--That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""54''.

Debate ensued.

Question--That the requests be agreed to--put.

The Committee divided--

AYES, 31

Senator-- Senator-- Bjelke-Petersen Hearn Bolkus Jones Button Keeffe Childs McClelland Coates McLaren Coleman Macklin Colston Mason Elstob Mulvihill Evans Primmer Foreman Ray, Robert Georges Ryan Gietzelt Sibraa Giles Siddons Grimes Walsh Haines Teller: Harradine Robertson

NOES, 27

Senator-- Senator-- Archer Martyr Baume Messner Bonner Missen Carrick Rae, Peter Chaney Reid Collard Scott Crichton-Browne Teague Durack Thomas Guilfoyle, Townley Dame Margaret Watson Hamer Withers Hill Young Jessop Lajovic Teller: Lewis Kilgariff

Requests agreed to accordingly.

Senator Haines, by leave, moved the following requests together--

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""60''.

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""96''.

Debate ensued.

Question--That the requests be agreed to--put and passed.

Senator Haines, by leave, moved the following requests--That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), after ""82 to 90F (inclusive)'', insert ""(except where such goods are for use in private dwellings)''.

Debate ensued.

Senator Walsh moved an amendment to the proposed requests, viz: Leave out all words after ""paragraph (a)'', insert ""leave out "82 to 90F (inclusive)' ''.

Debate continued.

Question--That the words proposed to be left out be left out--put and negatived.

Amendment negatived accordingly.

Main Question--That the requests be agreed to--put and passed.

Requests agreed to accordingly.

Senator Haines, by leave, moved the following requests--That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), after ""120'', insert ""(except goods covered by that item which are clothing and footwear)''.

Senator Walsh moved an amendment to the proposed requests, viz: Leave out all words after ""paragraph (a)'', insert ""leave out "120' ''.

Question--That the words proposed to be left out be left out--put and negatived.

Amendment negatived accordingly.

Main Question--That the requests be agreed to--put and passed.

Requests agreed to accordingly.

Senator Haines, by leave, moved the following requests--That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 6, sub-section (b), after ""items referred to in sub-section 5(2) of this Act'', insert ""(subject to the exceptions in that sub-section)''.

Question--That the requests be agreed to--put and passed.

Senator Walsh, by leave, moved the following requests together--

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""53''.

That the House of Representatives be requested to make the following amendment in respect of Sales Tax Amendment Bill (No. 5A) 1981:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""58''.

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""105''.

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""107''.

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""113F''.

That the House of Representatives be requested to make the following amendment to each of the Bills:

Page 2, clause 3, proposed new section 5, sub-section (2), paragraph (a), leave out ""120A''.

Question--That the requests be agreed to--put.

The Committee divided--

AYES, 24

Senator-- Senator-- Button Keeffe Childs McClelland Coates McIntosh Coleman McLaren Colston Mulvihill Elstob Primmer Evans Ray, Robert Foreman Robertson Gietzelt Ryan Giles Walsh Grimes Harradine Teller: Jones Sibraa

NOES, 32

Senator-- Senator-- Archer Macklin Baume Martyr Bjelke-Petersen Mason Bonner Messner Carrick Missen Chaney Rae, Peter Collard Reid Crichton-Browne Scott Durack Siddons Guilfoyle, Teague Dame Margaret Thomas Haines Townley Hamer Watson Hill Withers Jessop Young Lajovic Teller: Lewis Kilgariff

Requests negatived accordingly.

Sales Tax Amendment Bills (Nos. 1A to 9A) 1981 agreed to, subject to requests.

Ordered--That the Sales Tax (Exemptions and Classifications) Amendment Bill 1981 be now considered.

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT BILL 1981:

Bill, by leave, taken as a whole.

Senator Evans moved an amendment, viz.:

Page 9, Schedule, Part I--Amendments of First Schedule, after amendment 38, insert the following amendments:

""38A. Item 51 in the First Schedule is amended by omitting sub-items (1) and (2).

""38B. Item 54 in the First Schedule is amended by omitting "newspapers'.

""38C. Item 60 in the First Schedule is amended by omitting "vegetable parchment paper, waxed paper and grease proof paper'.

""38D. Item 96 of the First Schedule is amended by omitting sub-items (1), (2) and (3).

""38E. Item 120 in the First Schedule is amended by omitting "clothing, footwear' and sub-items (1), (1A), (2), (3), (3A) and (11).

""38F. The First Schedule is amended by adding after Item 153 the following items:

Nos.1 to 9

"154. (1) Books, pamphlets, leaflets, periodicals, magazines

and printed music, but not including (unless covered

by any other item or sub-item in this Schedule)--

(a) books of account; books of receipts, cheques,

deposit slips, bank withdrawal forms, tickets,

dockets, labels or order forms; books of

blotting paper, books of blank sheets, or of

sheets ruled or printed, for writing notes,

letters, exercises, accounts or for record

purposes, or for sketching, drawing, colouring

or painting (not being children's books containing

printed illustrations for copying or

colouring or for copying and colouring);

albums, books of samples, menus or calendars;

booklets of printed matter conveying greetings

or sympathy; diaries; other stationery in book

form;

(b) programmes, schedules, syllabuses, guides or

souvenirs of entertainments, amusements,

exhibitions, competitions or sporting events;

(c) catalogues or price-lists;

(d) memoranda of association, articles of

association, balance-sheets, statements of accounts

or prospectuses of trading or other concerns

carried on for the profit of individuals or

associated reports;

(e) advertising matter; or

(f) books, pamphlets, leaflets, periodicals,

magazines or printed music published or to be

published for the purpose or as a means of

advertising the business or the products of the

publisher or of the person or persons for

whom they are or are to be published

Nos. 1 to 4

(2) Books, pamphlets, leaflets, periodicals or magazines

issued or to be issued by or on behalf of an organization

which is not carried on for the profit of

individuals, for the purpose of advertising tourist resorts

or disseminating information concerning tourist

traffic

For the purpose of this item, "periodicals' means any

publications issued at regular intervals not exceeding

three months.

Nos. 1 to 9

"155. Newspapers

Nos. 1 to 9

"156. Goods covered by Items 82 to 90F (inclusive) in this

Schedule, where such goods are for use in private dwellings

Nos. 1 to 9

"157. (1) Goods of a kind used to wrap up or secure goods for

marketing or delivery, namely--

(a) wrapping material or bags consisting of paper,

netting, flexible film or metallic foil, or of any

combination of those materials;

(b) single-faced corrugated fibre board; and

(c) twine, lashing, rubber bands and adhesive tape

Nos. 1 to 9

(2) Strapping of a kind used to secure goods for marketing

or delivery, and seals for use with that strapping

Nos. 1 to 9

(3) Corner brackets for use with wire strapping of a kind

used to secure goods for marketing or delivery

Nos. 1 to 9

"158. Clothing and footwear, viz:--

(1) Clothes for human wear made of any material

whatsoever (including cloth, glass fibre, leather,

rubber or plastic material) including--

Aprons; armbands; armlets;

Baby bags; baby napkins, and disposable pads

or liners for use with baby napkins; belts;

bibs; binders for infants; bows; brassieres;

bust bodices; bust improvers; bust shields;

braces;

Capelines; caps; cap covers; capes; collars;

corsets; corselettes; cuffs;

Elastic pants; eye shades;

Gaiters; garters; girdles for dressing gowns or

pyjamas; gloves;

Hair nets; hats; hat bands; head bands for

waitresses and maids; hoods;

Jabots;

Laces for footwear or corsets; leg bands;

leggings; leg protectors;

Mittens; muffs;

Pockets; puggarees; puttees;

Revers;

Sanitary napkins; sanitary pads; sanitary

towels; and articles used exclusively for

purposes similar to the purposes for which those

goods are used;

Scarves; shawls; sleeve protectors; snoods;

spats; stocks; suspenders; suspender belts;

Ties; turbans;

Veils; and

Waders

Nos. 1 to 9

(1A) Goods of a kind used exclusively or primarily and

principally as parts of goods covered by sub-item

(1), including--

(a) Garment shields;

(b) Hip pads;

(c) Iron-on mending patches and cuff savers;

(d) Lead weights;

(e) Shoulder pads;

(f) Woven names and initials

Nos. 1 to 9

(2) Footwear for human wear

Nos. 1 to 9

(3) Goods of a kind used in repairing footwear for

human wear, namely--

(a) boot and shoe uppers; straps;

(b) heels, heel blocks, heel lifts and top pieces,

shanks and soles;

(c) heel supports, boot and shoe protectors,

plates and tips;

(d) nails, tacks, boot rivets, wire and similar

goods;

(e) sole leather and materials of a kind used

exclusively or principally for the soling or

heeling of footwear;

(f) materials marketed for use in repairing

footwear, namely--

(i) adhesives, but not including

adhesives put up for sale for use for

purposes that include purposes other

than the repair of footwear;

(ii) sewing thread;

(iii) sole paint and waxes (but not

including polishes, lacquers or other

colouring compounds);

(g) boot and shoe repair outfits consisting

principally of goods to which this sub-item

applies

Nos. 1 to 9

(3A) Heel grips, inner soles and cushions, pads, liners,

protectors and other fittings for footwear, but not

including fittings of a kind used exclusively or

principally for the purposes of sport or recreation

Nos. 1 to 9

(4) Buttons, buckles, button and buckle moulds, belt

slides, belt clasps, hooks and eyes, press studs,

snap fasteners, side fasteners and other fasteners

of a kind used exclusively or primarily and

principally as part of clothing or footwear covered by

sub-item (1) or (2)

Nos. 1 to 9

""159. Vegetable parchment paper, waxed paper and grease

proof paper'.''.

And the Committee having continued to sit till twelve o'clock midnight--

THURSDAY, 24 SEPTEMBER 1981 A.M.

Debate ensued.

Senator Harradine moved--That the Chairman report progress and ask leave to sit sit again.

Question put.

The Committee divided--

AYES, 20

Senator-- Senator-- Coates McIntosh Coleman McLaren Colston Macklin Elstob Mason Foreman Mulvihill Gietzelt Ray, Robert Haines Sibraa Harradine Siddons Hearn Jones Teller: McClelland Robertson

NOES, 37

Senator-- Senator-- Archer Lajovic Baume Lewis Bjelke-Petersen Martyr Bolkus Messner Bonner Missen Button Primmer Carrick Rae, Peter Chaney Reid Childs Ryan Collard Scott Crichton-Browne Teague Durack Thomas Evans Townley Giles Walsh Grimes Watson Guilfoyle, Withers Dame Margaret Young Hamer Hill Teller: Jessop Kilgariff

And so it was negatived.

Debate continued.

Question--That the words proposed to be inserted be inserted (Senator Evans' amendment)--put.

The Committee divided--

AYES, 24

Senator-- Senator-- Bolkus Jones Button Keeffe Coates McClelland Coleman McIntosh Cotton McLaren Elstob Mulvihill Evans Primmer Foreman Ryan Gietzelt Sibraa Giles Walsh Grimes Harradine Teller: Hearn Robertson

NOES, 32

Senator-- Senator-- Archer Macklin Baume Martyr Bjelke-Petersen Mason Bonner Messner Carrick Missen Chaney Rae, Peter Collard Reid Crichton-Browne Scott Durack Siddons Guilfoyle, Teague Dame Margaret Thomas Haines Townley Hamer Watson Hill Withers Jessop Young Lajovic Teller: Lewis Kilgariff

Amendment negatived accordingly.

Senator Walsh, by leave, moved the following amendments together:

Page 1, clause 3, leave out the clause.

Page 1, clause 4, leave out the clause.

Page 4, Schedule, Part I--Amendments of First Schedule, amendment 1, proposed new clause 1, sub-clause (5), leave out the sub-clause.

Page 5, Schedule, Part I--Amendments of First Schedule, amendment No. 7, amendment of item 28, leave out the amendment.

Page 6, Schedule, Part I--Amendments of First Schedule, amendment No. 9, amendment of item 35C, leave out the amendment.

Page 8, Schedule, Part I--Amendments of First Schedule, amendment No. 26, amendment of item 113G, leave out the amendment.

Page 9, Schedule, Part I--Amendments of First Schedule, amendment No. 34, amendment of item 127, leave out the amendment.

Page 9, Schedule, Part I--Amendments of First Schedule, amendment No. 35, amendment of item 139, leave out the amendment.

Question--That the amendments be agreed to--put.

The Committee divided--

AYES, 24

Senator-- Senator-- Bolkus Hearn Button Jones Childs McClelland Coates McIntosh Coleman McLaren Colston Mulvihill Elstob Ray, Robert Evans Ryan Foreman Sibraa Gietzelt Walsh Giles Grimes Teller: Harradine Robertson

NOES, 32

Senator-- Senator-- Archer Macklin Baume Martyr Bjelke-Petersen Mason Bonner Messner Carrick Missen Chaney Rae, Peter Collard Reid Crichton-Browne Scott Durack Siddons Guilfoyle, Teague Dame Margaret Thomas Haines Townley Hamer Watson Hill Withers Jessop Young Lajovic Teller: Lewis Kilgariff

Amendments negatived accordingly.

Senator Jessop moved an amendment, viz:

Page 1, after clause 5, insert the following new clause:

Application ""6. The amendments of items 119 and 119A in the First Schedule to the Principal Act made by this Act do not apply for the purpose of the application of the Sales Tax Act (No. 5) 1930 in respect of goods imported into Australia on or after 19 August 1981 by a taxpayer who purchased the goods before that date.''.

Debate ensued.

Question--That the proposed new clause be inserted in the Bill--put and negatived.

Bill further debated.

Senator Harradine moved--That the Chairman report progress and ask leave to sit again.

Question--put.

The Committee divided--

AYES, 5

Senator-- Senator-- Haines Siddons Macklin Teller: Mason Harradine

NOES, 51

Senator-- Senator-- Archer Keeffe Baume Kilgariff Bjelke-Petersen Lajovic Bolkus Lewis Bonner McClelland Button McIntosh Carrick McLaren Chaney Martyr Childs Messner Coates Missen Coleman Mulvihill Collard Primmer Colston Rae, Peter Crichton-Browne Ray, Robert Durack Reid Elstob Scott Evans Sibraa Foreman Teague Gietzelt Thomas Grimes Townley Guilfoyle, Walsh Dame Margaret Watson Hamer Withers Hearn Young Hill Jessop Teller: Jones Robertson

And so it was negatived.

Bill further debated

Bill agreed to.

Sales Tax Amendment Bills (Nos 1 to 9) 1981 to be reported without requests.

Sales Tax Amendment Bills (Nos 1A to 9A) 1981 to be reported with requests.

Sales Tax (Exemptions and Classifications) Amendment Bill 1981 to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator McClelland) reported accordingly.

On the motion of the Minister for Finance (Senator Dame Margaret Guilfoyle) the Report from the Committee was adopted.

Senator Dame Margaret Guilfoyle moved--That the Sales Tax Amendment Bills (Nos 1 to 9) 1981 and the Sales Tax (Exemptions and Classifications) Amendment Bill 1981 be now read a third time.

Question--put.

The Senate divided--

AYES, 32

Senator-- Senator-- Archer Macklin Baume Martyr Bjelke-Petersen Mason Bonner Messner Carrick Missen Chaney Rae, Peter Collard Reid Crichton-Browne Scott Durack Siddons Guilfoyle, Teague Dame Margaret Thomas Haines Townley Hamer Watson Hill Withers Jessop Young Lajovic Teller: Lewis Kilgariff

NOES, 25

Senator-- Senator-- Bolkus Hearn Button Keeffe Childs McClelland Coates McIntosh Coleman McLaren Colston Mulvihill Elstob Primmer Evans Ray, Robert Foreman Ryan Gietzelt Sibraa Giles Walsh Grimes Teller: Harradine Robertson

And so it was resolved in the affirmative.

Sales Tax Amendment Bills (Nos 1 to 9) 1981 and Sales Tax (Exemptions and Classifications) Amendment Bill 1981 read a third time.