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TAXATION ADMINISTRATION AMENDMENT (RECOVERY OF TAX DEBTS) BILL 1986

Order of the Day read for the adjourned debate on the motion of the Minister for Community Services (Senator Grimes)-That this Bill be now read a second time.

Debate resumed.

Senator Messner moved an amendment, viz: Leave out all words after ""That'', insert ""the Senate declines to give this Bill a second reading because-

(a) the Commissioner of Taxation should be subject to the statutes of limitations in the same way as any other citizen of Australia;

(b) a 6 year period from the date of liability falling due should be sufficient time for the Commissioner of Taxation to initiate action for recovery of tax or to take appropriate legal action to safeguard his rights; and

(c) the Bill retrospectively applies an unlimited time for taxation liability to a certain group of taxpayers''.

Debate continued.

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

The Senate divided

AYES, 26

Senators- Archer Baume, Michael Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Chaney Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Kilgariff Knowles Lewis Messner Newman Parer Puplick Sheil (Teller) Short Townley Vanstone Walters Watson

NOES, 33

Senators- Aulich Black Childs Coates Coleman Colston Cook Cooney Crowley Devlin Evans Foreman Gietzelt Giles Grimes Haines Jones McIntosh McKiernan Macklin Maguire Mason Morris Powell Ray Reynolds Robertson (Teller) Ryan Sanders Tate Vigor Walsh Zakharov

Amendment negatived accordingly.

Question-That this Bill be now read a second time-put.

The Senate divided

AYES, 33

Senators- Aulich Black Childs Coates Coleman Colston Cook Cooney Crowley Devlin Evans Foreman Gietzelt Giles Grimes Haines Jones McIntosh McKiernan Macklin Maguire Mason Morris Powell Ray Reynolds Robertson (Teller) Ryan Sanders Tate Vigor Walsh Zakharov

NOES, 26

Senators- Archer Baume, Michael Baume, Peter Bjelke-Petersen Boswell Brownhill Carrick, Sir John Chaney Collard Crichton-Browne Durack Guilfoyle, Dame Margaret Hamer Kilgariff Knowles Lewis Messner Newman Parer Puplick Sheil (Teller) Short Townley Vanstone Walters Watson

And so it was resolved in the affirmative.

Bill read a second time.

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

In the Committee

Bill, by leave, taken as a whole and agreed to.

Bill to be reported without amendment.

The Acting Deputy-President (Senator Giles) resumed the Chair; and the Chairman of Committees (Senator Hamer) reported accordingly.

On the motion of the Minister for Finance (Senator Walsh) the Report from the Committee was adopted, and the Bill read a third time.