Second Reading Speech
By Quirke, Sen John (ALP, South Aust)On behalf of the opposition, I wish to move a second reading amendment in relation to the Taxation Laws Amendment Bill (No. 5) 2000.
I move:
That the following be added to the end of the motion:
but the Senate expresses its concern with the fundamental unfairness of the Government's approach to taxation reform generally, including:
- (a)
- the fundamental unfairness of a goods and services tax;
- (b)
- the enormous compliance burden faced by small business from the GST; and
- (c)
- the failure of the Assistant Treasurer (Senator Kemp) to ensure the competent administration of the taxation system, as evidenced by the number of taxation laws amendment bills presented to the Parliament.
I think it is appropriate to make only a couple of quick remarks on this small change in relation to the bill. The amendment is very similar in nature to the second reading amendment with respect to the A New Tax System (Tax Administration) Bill (No. 1) 2000 which was moved earlier this week. In fact, the arguments for these amendments are largely the same-that is, that the system that the government is about to inflict on the people of Australia is basically an unfair system. My colleagues here have argued the merits of the existing system and, with those remarks, I will hand over to Senator Conroy.