Page 2312 - Week 09 - Tuesday, 15 September 1992

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from rent, tax advantages such as negative gearing, and capital gains. Mr Kaine has not in any way defined income, so I presume that he takes a narrow view of it and would not include as income all those classes of advantage. But he has not told us. Madam Speaker, we cannot support his amendment, simply because it cannot be implemented. It is just not capable of implementation, and for that reason it must be rejected out of hand.

Question put:

That the amendment (Mr Kaine's) be agreed to.

The Assembly voted -

AYES, 7  NOES, 10 

Mrs Carnell Mr Berry
Mr Cornwell Mr Connolly
Mr De Domenico Ms Ellis
Mr Humphries Ms Follett
Mr Kaine Mrs Grassby
Mr Stevenson Mr Lamont
Mr Westende Ms McRae
 Mr Moore
 Ms Szuty
 Mr Wood

Question so resolved in the negative.

Clause agreed to.

Clause 8

MR KAINE (Leader of the Opposition) (10.05): I move:

Page 4, line 29, omit paragraphs 8(a) and (b), substitute the following paragraphs:

"(a) by inserting in paragraph (1)(d) 'or (aa)' after 'paragraph (2)(a)';

"(b) by omitting from paragraph (2)(a) 'or' (last occurring); and

"(c) by inserting after paragraph (2)(a) the following paragraph:

'(aa) where the facts disclosed in, or the circumstances of, an application are so complex or uncertain, or for any other reason, it is difficult or impracticable for the Commissioner to determine whether the parcel is exempt from land tax without undue delay or expense - defer consideration of the application and, by instrument, declare that the parcel is exempt from land tax for the period specified in the instrument; or'.".

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