Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

I present a supplementary explanatory memorandum to the bill. I move the government amendment as circulated:

(1)    Schedule 1, item 27, page 14 (after line 10), after subsection 6CA(13), insert:

   (13A)    Despite section 169 of the Excise Act 1901, a by-law prescribing a condensate production area may have the effect of imposing duty, in relation to condensate entered for home consumption before the date on which the by-law is published in the Gazette, at a rate higher than the rate of duty payable in respect of the condensate on the day on which the condensate was entered for home consumption.

This amendment adds a new provision to the Excise Tariff Amendment (Condensate) Bill 2008. In particular, the amendment authorises the Commissioner of Taxation to make a by-law prescribing a condensate production area with effect from a date before the date the by-law is published in the Commonwealth Gazette. The amendment removes any doubt as to whether the commissioner can do this. This amendment is consistent with item 27 of the Excise Tariff Amendment (Condensate) Bill 2008. This item allows the Commissioner of Taxation to make a by-law prescribing a condensate production area to take effect from a date before the by-law is registered under the Legislative Instruments Act 2003.

Michael Keenan (Stirling, Liberal Party, Shadow Assistant Treasurer) Share this | Link to this | Hansard source

I would like to note that this is the government’s own legislation. It has been in this House for only a number of days and we are already talking about amending it. This was just tabled then. I will take the Assistant Treasurer’s word that it is a technical amendment. Quite frankly, like for a lot of these things, it would be helpful if we were given notice and given time to consider things. Somebody up the back laughs. When we are debating things in this parliament, it is perfectly reasonable for us to have a chance to reasonably consider them. We are not going to oppose the amendment. But, like with a lot of these things, it would have been nice to have had a little bit of notice and some time to consider it in the interests of getting the best legislative outcome for the people of Australia.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

I am interested to see this amendment brought in to this bill. There is only one copy of the supplementary explanatory memorandum, which the Clerk has at the present time and which I have had an opportunity only to have a cursory look at. The question needs to be asked. It seems to be that there is an intention by the government to be able to do things by regulation, rather than by primary legislation in this House, where it can be contested and debated. I would like the government to answer the question: is that the purpose of the amendment?

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

This amendment clarifies and removes beyond doubt that the policy announcement made by the Treasurer on budget night will be implemented as a technical amendment which removes doubt and confirms the ability of the Commissioner of Taxation to make a by-law. This is not a minister making a regulation; it is the Commissioner of Taxation making a by-law, as is commonly understood to be the case. It simply confirms and removes doubt, for clarification purposes.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

I now have a copy of the supplementary explanatory memorandum. It says:

The amendment authorises the Commissioner of Taxation to make a by-law—

as you have just explained. However, it goes on to say:

As a result, it removes any doubt as to whether the Bill overrides section 169 of the Excise Act 1901. This is necessary to allow the Commissioner of Taxation to make a by-law prescribing a condensate production area, with effect from a date before the by-law is published ... in circumstances where the by-law has the effect of imposing a higher rate of excise duty on condensate entered into home consumption.

I do not have the Excise Act in my hands. Would the minister please inform the House what section 169 of the Excise Act says so that we can be informed as to precisely what the intent of the amendment is.

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

I have already explained the intent of the amendment to the House. It is to clarify and remove beyond doubt the powers of the Commissioner of Taxation to implement the law as he sees appropriate.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

When the explanatory memorandum, as amended, says that the intent is to remove any doubt as to whether the bill overrides section 169 of the Excise Act, as this has been brought into the House in an unexpected manner, I think it is incumbent upon the minister to know precisely what this bill is overriding and to inform the House of precisely that. If that is the act, please read it out.

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

I was not going to go into detail but as this is being made into an issue I can inform the House that this amendment was circulated on 29 May. It was not just moved by me without notice and I must say that the shadow minister’s office was advised of this last week.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

I would be interested to know what time on 29 May. It was the last time we sat, if I recall, to put that into context. Nonetheless, you are the minister, you ought to know what it is that your amendment is amending and you ought to be able to tell us what section 169 of the Excise Act says.

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

The answer to the honourable member’s question is 10.40 am.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

The question outstanding is: will the minister please tell us what section 169, the one you are amending, says? As the minister, you are supposed to have knowledge of it. If you do not know the answer to the question and you do not know what the section is that you are amending, because you have not been briefed or you have not bothered to look yourself, would you mind telling the House that you are unable to tell the House what you are in charge of and should know, and do not know.

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

I refer the honourable member to the comments I made on numerous occasions explaining the purpose of this amendment. It is quite clear. It was circulated at 10.40 am—before 11 o’clock—on 29 May. There has been plenty of time for the honourable member or any other honourable member to contact my office for clarification. My understanding is that none have. It is a perfectly clear, technical amendment and the situation remains as per my previous comments.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

It is becoming quite apparent that the minister does not know what it is that he is amending, that he is simply dodging the question. If he does not know, he has advisers up in his box—could he please send one of them to find out what section 169 says. You are the minister; you are in government; you are supposed to know. If you do not know the answer, please just rise and say, ‘I do not know,’ and send someone out to get it and then you can tell us when they come back.

Ms Anna Burke (Chisholm, Deputy-Speaker) Share this | Link to this | Hansard source

Is anybody additional seeking the call? If not, I will put the question.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

Could I ask the minister if he has asked one of his advisers to go and get section 169 so that he can tell us what it is he is amending?

Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Link to this | Hansard source

I have made it quite clear what this amendment deals with. I have made it quite clear which section of the act it amends and which section of the bill it amends. If the honourable member concerned wants to get further advice I am more than happy for her to seek that advice. I am not going to go and get a copy of the act for me to read into the Hansard when it is quite clear what this amendment does.

Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Link to this | Hansard source

I will not intervene further after this because it is now quite apparent to the House and to anybody who is listening to the broadcast that the minister who purports to know what he is about is unable to tell the House what it is he is amending and he was unable to ’fess up to the fact he did not know, unless that piece of paper he has just been handed tells him what section 169 of the Excise Act says. I will not intervene further unless he has got some extra information to give us. It is very disappointing to see that the Assistant Treasurer of this government is not across his brief and simply is not up to doing the job that he is supposed to do.

Question agreed to.

Bill, as amended, agreed to.

(Quorum formed)