Rex Patrick (SA, Independent) Share this | Hansard source

[by video link] I move:

That the following matter be referred to the Standing Committee of Privileges for inquiry and report:

Having regard to the matters raised by Senator Patrick in correspondence tabled by the President on 1 September 2021:

(a) whether the Commissioner of Taxation has, without reasonable excuse: (i) disobeyed a lawful order of the Senate,

  (ii) failed to produce documents in accordance with an order of the Senate, or

  (iii) improperly interfered with the power of the Senate to obtain information necessary to support its accountability functions; and

(b) if so, whether any contempt was committed in that regard.

I also seek leave to make a short statement of no more than three minutes.

Leave granted.

This is a very important issue. Irrespective of whether senators agree or disagree with the order, the Senate has placed an order on the tax commissioner. It was placed on the tax commissioner because the information is not able to be obtained by the Treasurer by way of division 355 of the Taxation Administration Act, which prevents the minister seeking access to taxpayers' information. The commissioner responded to the 4 August order for production, advancing a public interest immunity, as he is entitled. The Senate then rejected that, on 23 August, giving the tax commissioner until 26 August to comply with the order, and he failed to do so. It's a very serious matter when a member of the executive fails to comply with a lawful order of the Senate.

In relation to the remedies—and I thank the President for raising the other alternative remedies—the Treasury law bills that are going through the Senate involve a process which requires the House to agree to the amendments. I respectfully suggest it raises comity issues as to whether it's appropriate for that to be a remedy to a potential contempt of the Senate.

In relation to the Treasurer's advancement of public interest immunity, the order was not directed at the Treasurer, for good reason, and there is no lawful ability for the Treasurer to countermand an order of the Senate. It is an important issue that needs to be resolved and, in accordance with the notice I've given, I will give the Senate the opportunity to consider this over the break between the sitting periods.