Debate resumed from 24 May, on motion by Mr Dutton:

That this bill be now read a second time.

upon which Dr Emerson moved by way of amendment:

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 calls on the Government to implement Labor’s BAS Easy option for simplifying GST bookkeeping requirements on small business with an annual turnover of less than two million dollars”.

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