Chris Bowen (Prospect, Australian Labor Party, Assistant Treasurer) Share this | Hansard source

This amendment clarifies and removes beyond doubt that the policy announcement made by the Treasurer on budget night will be implemented as a technical amendment which removes doubt and confirms the ability of the Commissioner of Taxation to make a by-law. This is not a minister making a regulation; it is the Commissioner of Taxation making a by-law, as is commonly understood to be the case. It simply confirms and removes doubt, for clarification purposes.

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