Andrew Murray (WA, Australian Democrats) Share this | Hansard source

Strangely enough—through you, Chair, to the minister—I do not much mind if you reject it if in fact the law is as you describe. My problem is that I am concerned about the definition in the explanatory memorandum or in the bill, as I understand it. It says that a temporary resident necessitates that the individual concerned is not married to an Australian resident. If that is not exclusive or exhaustive, of course, you can add also that he or she is not in a de facto relationship. My concern is solely the potential for revenue loss. As you know, if ministers in debate give their words a particular meaning it has an effect in law in certain circumstances. If you were to give the chamber an assurance that temporary residents who are in de facto relationships with Australian citizens or residents will not be entitled to this tax concession, then I will be much more content than if you simply reject the amendment and we are left uncertain of the application of the law. This is my understanding of Senator Sherry’s reaction. He seems to indicate he is not certain of the law and he will have a look at it later on. I would rather be assured here and now that de facto relationships with an Australian citizen or resident will exclude a temporary resident from the tax concession.