Stephen Conroy (Victoria, Australian Labor Party, Deputy Leader of the Government in the Senate) Share this | Hansard source

I table a supplementary explanatory memorandum relating to the government amendments to this bill. The memorandum was circulated in the chamber today. I seek leave to move government amendments (1), (2) and (3) on sheet QG466 together.

Leave granted.

I move:

(1)    Clause 2, page 1 (line 7) to page 2 (line 6), omit the clause, substitute:

2 Commencement

                 This Act commences on the day on which it receives the Royal Assent.

(2)    Schedule 1, page 3 (before line 4), insert:

A New Tax System (Goods and Services Tax) Act 1999

1A  Amendments of the A New Tax System (Goods and Services Tax) Act 1999

The provisions of the A New Tax System (Goods and Services Tax) Act 1999 listed in the table are amended as set out in the table.

1B  Section 195-1

Insert:

Australian legislature has the same meaning as in the Income Tax Assessment Act 1997.

1C  Section 195-1

Insert:

concessional entity means:

             (a)    an entity, gifts or contributions to which can be deductible under Division 30 of the Income Tax Assessment Act 1997; or

             (b)    a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under a corresponding ^*State law or ^*Territory law; or

             (c)    an ^*independent candidate; or

             (d)    an ^*independent member.

1D  Section 195-1 (definition of gift-deductible entity)

Repeal the definition.

1E  Section 195-1

Insert:

independent candidate: an individual is an independent candidate at a time if, at that time:

             (a)    the individual’s candidature in an election for members of an ^*Australian legislature has been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation; and

             (b)    the individual’s candidature is not endorsed by a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under a corresponding ^*State law or ^*Territory law; and

             (c)    the earliest of these has not occurred:

                   (i)    the time when the result of the election is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation; and

                  (ii)    the time (if any) when the individual’s intention to no longer be a candidate for the election is publicly available; and

                 (iii)    the time (if any) when, after the election is taken to have wholly failed under the relevant electoral legislation, candidates for the replacement election are declared or otherwise publicly announced by an entity authorised under that legislation.

1F  Section 195-1

Insert:

independent member: an individual is an independent member at a time if, at that time:

             (a)    one of the following applies:

                   (i)    the individual is a member of an ^*Australian legislature;

                  (ii)    the individual’s election as a member of an Australian legislature (including as a result of an election that is later declared void) has been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation, in a case where the individual has not yet started serving as such a member;

                 (iii)    the individual has ceased to be a member of an Australian legislature because the legislature, or a house of the legislature, is dissolved or has reached its maximum duration, because the individual comes up for election or because the relevant election has been declared void, in a case where candidates for the resulting election have not yet been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation; and

             (b)    the individual is not a member of a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under a corresponding ^*State law or ^*Territory law.

The government also opposes schedules 2 to 6 in the following terms:

(3)    Schedules 2 to 6, page 6 (line 1) to page 23 (line 21), to be opposed.

Government amendments (1) and (3) remove schedules 2 to 6 from the bill and revise the commencement table to reflect these changes. These schedules were inserted into the Tax Laws Amendment (2008 Measures No. 2) Bill 2008 as a House amendment on 14 May 2008. The amendments are necessary to ensure that certain measures in the Tax Laws Amendment (2008 Measures No. 1) Bill 2008, which are of benefit to taxpayers, are passed before the end of the income year.