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Senator Messner, pursuant to notice, moved-That the following matters be referred to the Standing Committee on Finance and Government Operations: The procedures of the Commissioner of Taxation and the Administrative Appeals Tribunal, with particular reference to-

(a) raising and amending assessments;

(b) the imposition of penalties and interest; and

(c) systems of dealing with objections and appeals against them, and

to recommend changes to present taxation systems in order to streamline and simplify them and to safeguard the rights of taxpayers.

Debate ensued.

Ordered-That the debate be adjourned till 17 September 1986, and that Senator Coates have leave to continue his speech on the resumption of the debate.