Richard Colbeck (Tasmania, Liberal Party, Parliamentary Secretary to the Minister for Finance and Administration) Share this | Hansard source

I undertake to take those questions back to the Minister for Industry, Tourism and Resources and get the answers to you as soon as I can.

Question agreed to.

I move:

That the House of Representatives be requested to make the following amendment:

(2)    Schedule 10, item 1, page 137 (lines 17 and 18), omit subparagraph 376-65(5)(b)(ii), substitute:

(ii)

each episode of the series is at least one half of a commercial hour in duration, except where the film is predominantly made using cell, stop motion, digital or other animation, in which case each episode is at least one quarter of a commercial hour in duration; and

Statement of reasons: why certain amendments should be moved as requests

Section 53 of the Constitution is as follows:

Powers of the Houses in respect of legislation

53. Proposed laws appropriating revenue or moneys, or imposing taxation, shall not originate in the Senate. But a proposed law shall not be taken to appropriate revenue or moneys, or to impose taxation, by reason only of its containing provisions for the imposition or appropriation of fines or other pecuniary penalties, or for the demand or payment or appropriation of fees for licences, or fees for services under the proposed law.

The Senate may not amend proposed laws imposing taxation, or proposed laws appropriating revenue or moneys for the ordinary annual services of the Government:.

The Senate may not amend any proposed law so as to increase any proposed charge or burden on the people.

The Senate may at any stage return to the House of Representatives any proposed law which the Senate may not amend, requesting, by message, the omission or amendment of any items or provisions therein. And the House of Representatives may, if it thinks fit, make any of such omissions or amendments, with or without modifications.

Except as provided in this section, the Senate shall have equal power with the House of Representatives in respect of all proposed laws.

Amendments (1) and (2)

The effect of each of these amendments is to increase the number of films that may be eligible for a refundable tax offset under Division 3 76 of the Income Tax Assessment Act 1997. This will have the effect of reducing tax payable by claimants of the offset, and may result in refunds of tax to some claimants. The appropriation of any such refunded amounts is made by section 16 of the Taxation Administration Act 1953. The amendments are covered by section 53 because they potentially increase those appropriations.

Statement by the Clerk of the Senate pursuant to the order of the Senate of 26 June 2000

Amendments (1) and (2)

The Senate has long followed the practice that it should treat as requests amendments which would result in increased expenditure under a standing appropriation.

On the basis that these amendments would result in increased expenditure under the standing appropriation in the Taxation Administration Act 1953, it is in accordance with the precedents of the Senate that these amendments be moved as requests.