Odgers' Australian Senate Practice Thirteenth Edition

Chapter 13 - Financial legislation

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1. Ruling of Chairman of Committees, 5/5/1936, J.186.
2. For example, in relation to the Customs Tariff (British Preference) Bill 1906, 5/10/1906, J.190.
3. 8/11/1985, J.570-1; 7/4/1989, J.1522-4; 22/6/1992, J.2545.
4. See under Procedure for dealing with financial legislation, below; On the procedural character of section 53, see the judgment of the High Court in Western Australia v Commonwealth (1995) 183 CLR 373 at 482.
5. 14/6/1901, J.36; 20/6/1901, J.42.
6. 14/4/1904, J.27.
7. 20/5/1975, J.655-7; 28/5/1992, J.2349-50.
8. See ruling of President Baker, SD, 6/6/1901, p. 763.
9. Air Caledonie International v Commonwealth (1988) 165 CLR 462; but see also Airservices Australia v Canadian Airlines International Ltd (1999) 202 CLR 133.
10. The non-justiciable character of the requirements of section 53 was explicitly referred to in the Constitutional Convention Debates: Adelaide, 1897, pp. 576-7; and by the High Court in Osborne v Commonwealth (1911) 12 CLR 321 at 336, and Western Australia v Commonwealth (1995) 183 CLR 373 at 482.
11. See also below under Decision as to amendments or requests. For examination by the High Court of the application of section 55, see Austin v Commonwealth (2003) 215 CLR 185; Permanent Trustee Australia Ltd v Commissioner of State Revenue (Vic) (2004) 220 CLR 388.
12. See below, under When are requests required? (b) bills imposing taxation.
13. See J. Quick and R.R. Garran, Annotated Constitution of the Australian Commonwealth, 1901, pp. 682-3.
14. See SD, 22/10/1981, pp. 1547-8, particularly the statement by Senator Harradine that the action taken by the government in the House of Representatives "was not only unconstitutional but also ... ensured that the time clock for action to be taken under the dissolution provisions of section 57 of the Constitution could not run ".
15. SO 112(2).
16. SO 112(2).
17. On the rationale for the provision, also see Annotated Standing Orders of the Australian Senate, under SO 112.
18. SO 140(1).
19. Statement by President Gould, SD, 9/9/1909, p. 3225. For an early precedent of a request at the second reading, see Supply Bill (No. 1) 1901, 14/6/1901, J.35-6.
20. 31/5/1933, J.220.
21. For further precedents for requests moved on the motion for the first reading, see Appropriation Bill 1954-55, 28/9/1954, J.39; Appropriation Bill 1956-57, 16/10/1956, J.171. For a further precedent of a request in general terms, see Social Security (Home Child Care and Partner Allowances) Legislation Amendment Bill 1994, 24/3/1994, J.1504-6, 1523-6.
22. SO 140(3).
23. For text of advice, see SD, 21/10/1993, p. 2448.
24. SO 140(3)(d).
25. For postponement of items until documents tabled, see 28/5/1992, J.2349-50; for deferral of bills until information provided, see 20/5/1975, J.655-7; 12/8/2003, J.2089-90; 1/4/2004, J.3324-5; separate consideration in committee of the whole of answers to questions raised during committee of the whole debate: 28/5/1990, J.151.
26. SO 140(4).
27. SO 129(1).
28. 23/8/1999, J.1512, 1533; 18/10/1999, J.1922.
29. 15/4/1986, J.898-9; 16/4/1986, J.904-12; 17/4/1986, J.917-8.
30. See Chapter 12, Legislation, under Disagreement of House with Senate amendments.
31. 27/6/1996, J.431-3; 28/6/1996, J.442.
32. Ruling of President Baker, SD, 16/10/1903, p. 6243.
33. 28/6/1996, J.443.
34. SO 129.
35. SO 141(2).
36. 11/6/1970, J.181; 21/12/1988, J.1366; 21/6/1991, J.1284; 24/3/1994, J.1504; for the substitution of amendments for requests, see the Health Legislation Amendment Bill (No. 2) 1999, 30/3/1999, J.664-5; Dairy Produce Legislation Amendment (Supplementary Assistance) Bill 2001, 28/6/2001, J.4512-4.
37. See Youth Allowance Consolidation Bill 1999, 22/6/2000, J.2859-71.
38. Ruling of President Young, SD, 20/10/1981, p. 1412.
39. Ruling of President Sibraa, 21/10/1993, J.690-2; see also Procedure Committee, Second Report of 1994, 10/11/1994, PP 223/1994, pp. 4-28; statements by Deputy President, 10/2/1997, J.1400-1; 24/6/1997, J.2192-3.
40. Customs Tariff Amendment (2009 Measures No. 1) Bill 2009, Excise Tariff Amendment (2009 Measures No. 1) Bill 2009; 18/3/2009, J.1761-3, 1774-6.
41. 21/6/1991, J.1284.
42. See ruling of President Baker, SD, 11/10/1906, p. 6449.
43. Australasian Federal Convention, Melbourne, 7/3/1898, pp. 1996-9.
44. Australasian Federal Convention, Adelaide, 14/4/1897, p. 557.
45. Senator Josiah Symon: SD, 9/9/1902, pp. 15813-28; Senator O'Connor: ibid., p. 15829; W.M. Hughes: HRD, 3/9/1902, pp. 15705-6. See also remarks by Senator Gareth Evans, SD, 20/10/1981, pp. 1395-8.
46. SO 130; for precedents of amendments changed to requests, see Sugar Bounty Bill 1903, 15, 22, 23, 24/7/1903; J.67, 80, 83, 87; Local Government (Financial Assistance) Amendment Bill 1992, 25/6/1992, J.2621, 2632, 2641.
47. Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Bill 1997; see statement by Chair of Committees, SD, 2/12/1997, pp. 10130-31. Also see statements by the Chair of Committees in relation to Taxation Laws Amendment (Research and Development) Bill 2001, SD, 27/9/2001, p. 28271; National Health Amendment (Pharmaceutical Benefits Scheme) Bill 2007, SD, 21/6/2007, p. 133.
48. See below, under When are requests required? (b) bills imposing taxation.
49. PP 194/1996.
50. Adopted as an amendment to a resolution agreeing to amendments made by the House to the New Business Tax System (Miscellaneous) Bill 1999, 26/6/2000, J.2899.
51. Statement of Chairman of Committees, Senator West, SD, 26/6/2000, p. 15633.
52. Ruling of President Baker, SD, 3/10/1906, pp. 5966-8.
53. Overseas Students Charge Bill 1985, 29/11/1985, J.661.
54. See, for example, Taxation Laws Amendment (Research and Development) Bill 2001, SD, 27/9/2001, p. 28271.
55. For a postponement of the appropriation bills until the conclusion of estimates hearings, and debate on the matter, see SD, 20/6/1995, pp. 1464-6.
56. See 1/12/1992, J.3169.
57. Also see OASP, 12th ed., pp. 313-6; Annotated Standing Orders of the Australian Senate, under standing order 26.
58. SO 115(4); for precedents see 29/3/1995, J.3185-6; 6/4/2000, J.2567; 13/4/2000, J.2637-9; 24/6/2004, J.3697-8.
59. 18/11/1993, J.821; 31/10/1996, J.813.
60. Procedure Committee, Discussion Paper, Estimates Committees and Appropriation Bills, December 1991; First Report of 1992, PP 527/1992, March 1992.
61. 6/5/1993, J.99; 13/2/1997, J.1447.
62. See Chapter 16, Committees.
63. The last supply bills were introduced and passed in May 1996 following a change in government and a decision to postpone the Budget (and therefore the introduction of the main appropriation bills) till August for that year only.
64. Usually called Appropriation Bill (No. 1), Appropriation Bill (No. 2) and Appropriation (Parliamentary Departments) Bill.
65. Usually called Appropriation Bill (No. 3), Appropriation Bill (No. 4) and Appropriation (Parliamentary Departments) Bill (No. 2).
66. Usually called Supply Bill (No. 1), Supply Bill (No. 2) and Supply (Parliamentary Departments) Bill. Following a change in the budget cycle in 1994, these bills are not necessarily required.
67. See, for example, 30/11/1995, J.4320-1; 24/6/2004, J.3697-8.
68. Appropriation (Supplementary Measures) Bills (Nos 1 and 2) 1999, 11/10/1999, J.1815.
69. SD, 14/9/2005, p. 37.
70. See also report by the Finance and Public Administration Committee, Transparency and accountability of Commonwealth public funding and expenditure, PP 47/2007; response by the Chairs' Committee presented 21/6/2007, J.4028.
71. Pape v Federal Commissioner of Taxation (2009) 238 CLR 1.
72. For a comprehensive history of the exposition of the phrase see ASP, 6th ed., 1991, pp. 569-80.
73. A detailed account of the establishment of the Compact of 1965 is in ASP, 6th ed., 1991, pp. 580-3.
74. PP 130/1976.
75. 17/2/1977 J.572.
76. 22/4/1999, J.777.
77. 41st report of the committee, PP 360/2004; 8/12/2004, J.273.
78. 15/3/2005, J.499-500.
79. 17/8/2007, J.4254.
80. 14/2/2008, J.152; see also statement by the Chair of Committees in relation to the Appropriation (Regional Telecommunications Services) Bill 2005-2006, SD, 14/9/2005, p. 37.
81. See Report No. 25 of 2005-06 of the Auditor-General, pp.40-41; Appropriations and Staffing Committee, Annual Report 2005-06, PP 157/2006; Annual Report 2006-07, PP 138/2007; report of Finance and Public Administration Committee on annual reports, PP 206/2007; report on additional estimates 2007-08, PP 230/2008; Appropriations and Staffing Committee, 45th Report, PP 148/2008: this report called for a return to the position formerly agreed between the Senate and the government.
82. J.322.
83. 19/3/2009, J.1865, 1868-9.
84. SD, 11/8/2009, p. 4483.
85. 16/9/2009, J.2511.
86. PP No. 129/2010.
87. J.3642-43.
88. Finance minister's response tabled 28/9/2010, J.41; 'Agreement for a better parliament – parliamentary reform', tabled in the House of Representatives VP, 20/10/2010, 99.
89. 15/6/2011, J.979.
90. SD, 1/9/1993, p. 740.
91. See Chapter 12, Legislation, under Division and consolidation of bills.
92. Statements by the Chair of Committees, SD, 26/11/1997, p. 9461; 4/4/2001, p. 23731.
93. See below, under When are requests required? (b) bills imposing taxation.
94. 8/11/1988, J.1104; precedents for removal of retrospective provisions: 22/5/1990, J.121; 31/5/1990, J.195.
95. See Report on the Operations of the Committee 1990-1993, October 1993, PP 208/1993, pp.16-20.
96. 29/6/1995, J.3591-3.
97. Customs Act, ss. 226 and 273EA ; Excise Act, ss. 114 and 160B.
98. 29/6/2000, J.2980.
99. 12/8/2003, J.2089-90; 1/4/2004, J.3324-5.
100. 17/6/2008, J.498.
101. 18/3/2009, J.1761-3, 1774-6.
102. 13/5/2009, J.1925-6. Bills to continue collection of the taxes were finally passed in August 2009.
103. 18/6/2009, J.2111-2.
104. PP 217/1979.
105. The Financial Management and Accountability Amendment Bill 2000, which belied its title, and which was passed in connection with the government's new tax scheme, added an indefinite amount to every annual and standing appropriation in every statute, but it was explained that this was a "bookkeeping " device not actually increasing expenditure.
106. A bill to abolish standing appropriations and to make all appropriations subject to annual renewal was introduced in the Senate in 1986 by Senator Vigor: 24/9/1986, J.1229. Contrast the position in the Australian Capital Territory where all appropriations are annual appropriations.
107. Report No. 15, 2004-05, PP 240/2004.
108. 29/11/2004, J.122; SD, 29/11/2004, pp. 74-8.
109. SD, 10/10/2005, pp. 16-17; Fourteenth Report of 2005, Accountability and Standing Appropriations, PP 461/2005.
110. Reports Nos 24 of 2003-04, PP 8/2004; 28 of 2005-06, PP 28/2006; and 31 of 2005-06, PP 53/2006.
111. Transparency and accountability of Commonwealth public funding and expenditure, PP 47/2007; response by the Chairs' Committee, 21/6/2007, J.4028.
112. See the case of the Trade Practices Revision Bill 1986, particularly the exchange between Senator Macklin and Senator Gareth Evans, SD, 30/4/1986, p. 2072, and other cases mentioned below, under When are requests required? (c) increase in any proposed charge or burden on the people.
113. See, for example, the National Vocational Education and Training Regulator Bill 2010 and related bills, introduced in the Senate to establish a new statutory body to regulate the sector, funding for which was to be provided in the annual appropriation bills. The Tertiary Education Quality and Standards Agency Bill 2011 and related bills, also introduced in the Senate, used the same funding mechanism.
114. Such provisions often take the following form: "Payments for the purposes of this Act are to be made from funds appropriated by the Parliament for the purpose ".
115. 4/10/1984, J.1153; 18/10/1995, J.3958-9; 18/6/1996, J.327.
116. Statement by President Calvert, SD, 16/9/2003, p. 15275.
117. Same-Sex Relationships (Equal Treatment in Commonwealth Laws-Superannuation) Bill 2008.
118. Urgent Relief for Single Age Pensioners Bill 2008; see Clerk's advice to senators, SD, 24/9/2008, pp.5528-30; see also below under When are requests are required? (c) increase in any proposed charge or burden on the people.
119. See correspondence between the Leader of the Government in the Senate and the President of the Senate, tabled 17/11/2010, J.324, and Clerk's submission on the bill to the Education, Employment and Workplace Relations Legislation Committee. Also see VP, 21/2/2011, 310-1, 312-3, HRD, pp. 598-619, 645-63.
120. Defence Force Retirement and Death Benefits Amendment (Fair Indexation) Bill 2010; 16/6/2011, J. 999, 1002-3.
121. The High Court has noted the special nature of appropriation acts, including in Victoria v Commonwealth (1975) 134 CLR 81 and Pape v Federal Commissioner of Taxation (2009) 238 CLR 1.
122. Statement by Chair of Committees, A New Tax System (Family Assistance and Related Measures) Bill 2000, SD, 11/4/2000, p. 13807.
123. Statement by Chair of Committees, Further 1998 Budget Measures Legislation Amendment (Social Security) Bill 1999, SD, 20/9/1999, p. 8438.
124. See appropriation bills designed to replenish money spent by agencies for relief of victims on the 2004 tsunami, 15/3/2005, J.499-500; bills to implement the Northern Territory Emergency response, 17/8/2007, J.4254; and bills to cover expenditure on an equine influenza outbreak, 14/2/2008, J.152.
125. 8/9/1981, J.474, 16/9/1981, J.503, 23/9/1981, J.521.
126. See also rulings of President Givens, SD, 10/12/1921, p. 14274, 19/7/1923, p. 1302; the Income Tax Bill 1943, recounted in ASP 6th ed., 1991, pp. 592-3; ruling of Acting Deputy President Sibraa, 4/5/1984, J.822-3; and the amendment made by the Senate to the Taxation Laws Amendment (Rates and Provisional Tax) Bill 1990, 17/10/1990, J.346.
127. 30/8/1993, J.396.
128. 31/8/1993, J.412.
129. 2/9/1993, J.440.
130. 31/8/1993, J.420.
131. 27/9/1993, J.498.
132. 30/9/1993, J.548.
133. 5/10/1993, J.570; 6/10/1993, J.587.
134. 20/10/1993, J.660.
135. 28/6/1995, J.3560-3.
136. SD, 31/8/1995, pp.761-2.
137. Statements by Chair of Committees, A New Tax System (Fringe Benefits) Bill 2000, SD, 10/5/2000, p. 14265; New Business Tax System (Alienation of Personal Services Income) Bill 2000, SD, 29/6/2000, p. 16068.
138. Governor-General Legislation Amendment Bill 2001, see statement by Chair of Committees, 21/6/2001, J.4376.
139. Excise Tariff Amendment (Condensate) Bill 2008, SD, 25/9/2008, p. 5638.
140. Customs Tariff Amendment Bill (No. 2) 1997 (No. 3), 26/11/1997, J 2985, SD, p. 9461; Medicare Levy Amendment (Defence-East Timor Levy) Bill 2000; Tax Laws Amendment (Luxury Car Tax) Bill 2008, SD, 22/9/2008, p. 5274.
141. Radiocommunications (Transmitter Licence Tax) Amendment Bill 2002; Bankruptcy (Estate Charges) Amendment Bill 2002.
142. A New Tax System (Goods and Services Tax Imposition-Excise) Bill 1998 which imposed a 10% goods and services tax on supplies in place of the former Wholesale Sales Tax.
143. Forest Industries Research Levy Bill 1993, 23/11/1993, J.862-3; Interstate Road Transport Charge Amendment Bill (No. 2) 2008, SD, 3/12/2008, p. 7989 (government amendments circulated as amendments). A bill which amends regulations so as to impose taxation where none was imposed before would seem to be a bill imposing taxation, but, by including other matters in such a bill, the government drafters seem to have taken the view that it is not (Migration Legislation Amendment Contributory Parents Migration Scheme) Bill 2002, 5/3/2003, J.1527-9).
144. Primary Industries (Excise) Levies Amendment Bill 2000, 8/6/2000, J.2781-2.
145. Sales Tax Laws Amendment Bill (No. 1) 1996, 26/11/1996, J.1122-3.
146. Wheat Tax Regulations (Validation) Bill 1987, 17/12/1987, J.458; Aircraft Noise Levy Collection Amendment Bill 2001.
147. General Insurance Supervisory Levy Amendment Bill 1996, 13/2/1997, J.1454; Road Transport Charges (Australian Capital Territory) Amendment Bill 2002, 14/3/2002, J.194.
148. Australian Radiation Protection and Nuclear Safety (Licence Charges) Bill 1998, 10/12/1998, J.404 and its amendment bill 2002, 29/8/2002, J.706. This principle was upheld by the High Court in Queanbeyan City Council v ACTEW Corporation Ltd [2011] HCA 40 in which the High Court held that imposts by the ACT Government on its wholly-owned corporation, ACTEW, were internal financial arrangements of government and not taxes.
149. Life Insurance Policy Holders' Protection Levies Bill 1991, 19/12/1991, J.1987-8; Overseas Students Tuition Assurance Levy Bill 1993, 17/12/1993, J.1080.
150. 4/10/1984, J.1153; 18/10/1995, J.3958-9.
151. Statement by President Calvert, SD, 16/9/2003, p. 15275; statement by Presdient Hogg, SD, 19/3/2012, p.94 (proof).
152. George Reid, Australiasian Federal Convention, Melbourne, 7/3/1898, pp. 1997-8.
153. On the Sugar Bounty Bill 1903, SD, 2, 8, 22 and 23/7/1903, pp. 1691-1703, 1821-63, 2365-415, 2469-503. Speeches by Senators Higgs, MacGregor, Clemons, Millen, Symon and Pulsford, pp. 1836, 1843, 1852, 1854, 2404, 2384, 2482.
154. Senator Gareth Evans, SD, 1/9/1993, p. 740.
155. Edmund Barton, Australasian Federal Convention, Adelaide, 14/4/1897, p. 557.
156. Annotated Constitution of the Australian Commonwealth, 1901, pp. 668, 671.
157. In an opinion of 13/4/1950, presented to the Senate on 22/3/1994.
158. SD, 1903, p. 2365.
159. Senator O'Connor, pp. 2367, 2369.
160. Exchange between Senators Keating and Clemons pp.1854-5; Senator MacGregor p. 1845, Senator Millen pp. 2405, 2409.
161. Senator O'Connor, pp. 2369, 2406, 248.
162. Senator Pearce, SD, 25/8/1910, p. 2060.
163. See above under Initiation of bills with financial implications.
164. For details of some of the earlier cases of disagreement illustrating some of the problems of interpretation, see OASP, 12th ed., pp. 293-5.
165. The various papers are collected in a volume entitled Constitution, Section 53: Financial Legislation and the Houses of the Commonwealth Parliament, Papers on Parliament No. 19, Department of the Senate, March 1993. These papers refer only to the question of the effect of the provision on appropriation bills; for the effect on taxation bills, see below.
166. See proceedings on the States Grants (Tertiary Education Assistance) Bill 1981, 10/11/1981, J.633-4. The bill was laid aside by the House of Representatives.
167. See also statements by Chair of Committees, SD 20/3/1997, p. 1820; 25/9/1997, p. 6961; 2/12/1997, pp. 10130-31; the same principle applies to an amendment which would empower a minister to make determinations which could be exercised to increase expenditure otherwise to be made under the bill: statement by Chair of Committees, 21/6/2007, J.4043.
168. States Grants (Technical and Further Education Assistance) Bill 1988, see OASP, 12th ed., p. 294. The House having insisted on disagreeing with the amendment (21/12/1988, J.1376), the Senate did not further insist on it (6/3/1989, J.1436). Also see statement by Chair of Committees, Crimes Legislation Amendment (Serious and Organised Crime) Bill (No. 2) 2009, SD, 4/2/2010, p. 459; Tax Laws Amendment (Research and Development) Bill 2010, SD, 22/8/2011, p. 5093.
169. Social Security Legislation Amendment Bill (No. 4) 1991, see OASP, 12th ed., p. 294. After the amendments had been passed by the Senate and agreed to by the House of Representatives, a statement was made by the Speaker indicating a belief that the amendment in question should have been a request.
170. Local Government (Financial Assistance) Amendment Bill 1992, see OASP, 12th ed., pp. 294-5.
171. See government amendments moved in the Senate to the Social Security Legislation Amendment Bill 1990, 18/12/1990, J.6337; statements by the Chair of Committees, SD, 26/11/1996, p. 5968; 29/11/1996, p. 6379; 13/12/1996, p. 7490; 12/2/1997, p. 539. This principle appears to have been accepted by the government, see HRD, 2/12/1996, p. 7454.
172. HRD, 26/5/1993, pp. 904-6. Government amendments to the Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Further 2008 Budget and Other Measures) Bill 2008 were also moved as amendments on this principle: 1/12/2008, J.1349-50, 1362.
173. Statements by Chair of Committees, Veterans' Affairs Legislation Amendment (1996-97 Budget Measures) Bill 1996, SD, 12/2/1997, p. 539; Child Support Legislation Amendment Bill 1998, SD, 30/11/1998, p. 910, 7/12/1998, p. 1328;
174. Statements by Chair of Committees, Telecommunications (Consumer Protection and Service Standards) Bill 1998, SD, 27/5/1999, p. 5549; Indirect Tax Legislation Amendment Bill 2000, SD, 26/6/2000, p. 15556.
175. Statement by Chair of Committees, Tax Laws Amendment (Research and Development) Bill 2010, SD, 22/8/2011, p. 5093.
176. Statements by Chair of Committees, Telecommunications Bill 1996, SD, 20/3/1997, p. 1955; Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Bill 1997, 25/9/1997, p. 6961; 2/12/1997, pp. 10130-31.
177. Appropriation (Works and Buildings) Bill 1910-11, 15/9/1910, J.98; see also J. Quick and R.R. Garran, Annotated Constitution of the Australian Commonwealth, 1901, p. 671; compare ruling of President Gould, 3/10/1907, J.134, in relation to an amendment widening the scope of a bounty but subject to a limited total appropriation: this ruling was clearly in error. Also see Higher Education Legislation Amendment (2005 Budget Measures) Bill 2005, 8/11/2005, J.1363; SD, 9/12/2005, p. 45. In the case of the States Grants (Primary and Secondary Education Assistance) Bill 2000, although the total effect of the Senate's amendments was probably to reallocate the funds to be appropriated, the effect of amendments which would have reduced grants for some private schools was not sufficiently clear to conclude that the reductions would have funded amendments to increase grants in respect of children with disabilities. The latter were therefore moved in the form of requests, 9/11/2000, J.3549-50; 10/11/2000, J.3555-68.
178. HRD, 21/12/1988, pp. 3777-8; the opinion was also quoted in the Senate, SD, p. 4809.
179. SD, 30/4/1986, p. 2072.
180. Western Australia v Commonwealth (1995) 183 CLR 373.
181. SD, 22/7/1903, pp. 2391-8.
182. Opinion of Bailey, 21/4/1950, presented to the Senate on 23/3/1994 with that of Garran.
183. SD, 1903, p. 1843.
184. Senators Millen and Dobson, pp. 2403-8; Senator McGregor, p. 1845.
185. 4/10/1984, J.1153; 18/10/1995, J.3958-9.
186. Statement by President Calvert, SD, 16/9/2003, p. 15275.
187. Senator Higgs, p. 1829.
188. See also the statements by the Chair of Committees in relation to the Taxation Laws Amendment Bill (No. 4) 1994; SD, 8/12/1994, pp. 4267-8; and the Tax Law Improvement Bill 1997, SD, 26/6/1997, p. 5317.
189. Statements by Chair of Committees, Taxation Laws Amendment (FBT Cost of Compliance) Bill 1995, SD, 22/11/1995, p. 3722; Taxation Laws Amendment Bill (No. 4) 1995, SD, 1/12/1995, pp. 4570-1; Income Tax Rates Amendment (Family Tax Initiative) Bill 1996, SD, 20/11/1996, p. 5711; Customs Amendment Bill (No. 2) 1996, SD, 10/2/1997, p. 392; Taxation Law s Amendment Bill (No. 3) 1998, SD, 25/5/1998, p. 3022; A New Tax System (Fringe Benefits) Bill 2000, SD, 10/5/2000, p. 14265; Taxation Laws Amendment Bill (No. 8) 2000, SD, 7/12/2000, p. 21146.
190. Statement by Chair of Committees, New Business Tax System (Thin Capitalisation) Bill 2001, SD, 27/9/2001, p. 28123.
191. Statement by Chair of Committees, Taxation Laws Amendment Bill (No. 1) 1996, SD, 27/6/1996, pp. 2367-8.
192. A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999: statements by Chair of Committees, SD, 9/12/1999, pp. 11654, 11691.
193. Statement by Chair of Committees, New Business Tax System (Miscellaneous) Bill 1999, SD, 8/6/2000, p. 14923, 26/6/2000, p. 15633; this case gave rise to the resolution of the Senate requiring explanations of government amendments framed as requests: 26/6/2000, J.2899; Indirect Tax Legislation Amendment Bill 2000, SD, 26/6/2000, p. 15556.
194. Taxation Laws Amendment Bill (No. 1) 1997, SD, 27/6/1997, p. 5456; Superannuation Contributions Tax Bills, SD, 24/11/1997, p. 9289; Ballast Water Research and Development Funding Levy Collection Bill, SD, 26/3/1998, p. 1392; Taxation Laws Amendment (Trust Loss and Other Deductions) Bill 1997, SD, 23/3/1998, p. 1087. For other cases involving tax bills see New Tax System Bills, SD, 30/4/1999, p. 4657; 24/6/1999, p. 6252; 25/6/1999, p. 6465; Telecommunications Bills, SD, 27/5/1999, p. 5549.
195. Report of the committee, PP 151/1981.
196. 2/12/1985, J.676.
197. 30/11/1988, J.1214; 29/11/1989, J.2273.
198. 19th report of the Standing Committee on Appropriations and Staffing, PP 115/1993; Estimates Committee F, Hansard, 26/8/1993, pp. F2-F5; also 20th report of the committee, PP 473/1994, 1993-94 annual report, PP 473/1994, 22nd report, PP 490/1995, annual report 1995-96, PP 427/1996.
199. See also Chapter 5, Officers of the Senate: Parliamentary Administration, under Senate's Appropriations and Staffing, and Chapter 16, Committees, under Appropriations and Staffing Committee.

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