Joel Fitzgibbon (Hunter, Australian Labor Party, Shadow Assistant Treasurer and Revenue) Share this | Hansard source

I move:

That all words after “That” be omitted with a view to substituting the following words:“whilst not declining to give the bill a second reading, the House:

(1)

notes that while technically operative the following provisions are unnecessary and should be repealed:

(a)

in Income Tax Assessment Act 1936: s 26(b), s 26(e), s 94, s 102, s 108, s 109, Part II Subdivision 3D, Part II Division 6A, Part II Division 9C, and Part II Subdivision 11B; and

(b)

in Income Tax Assessment Act 1997:  s 15-10, s 15-15, s 15-20, s 15-30, s 25-10, s 25-35, s 25-40, s 25-45, s 26-30, s 26-35, s 26-40, Part 2-5 Division 32, Part 3-1 Subdivision 110-B, Part 3-1 Division 149, and Part 2-42;

(2)

notes that the following provisions of the Income Tax Assessment Act 1936 are rarely used or enforced: s 44(1)(b), s 95A(2), s 99B, and  Division 6D of Part II; and

(3)

calls on the Government to present to the Joint Committee of Public Accounts and Audit, within six months, proposals for the redrafting or repeal of these provisions to further simplify the operation of income tax law”.

See this speech in context