Joel Fitzgibbon (Hunter, Australian Labor Party, Shadow Assistant Treasurer and Revenue) Share this | Hansard source

These amendments by way of a Senate message are necessary because the bills to which they relate impose taxation within the meaning of section 53 of the Constitution. The Senate may not amend a bill imposing taxation. It has done so and, therefore, returned the bill to the House for its consent. This shows that the government has, once again, put up a bill which is faulty and which, in turn, has required amendment by the government and, in this case, subsequent concurrence of the House.

The original bill was designed to make amendments to the Excise Tariff Act 1921 to give effect to the government’s changes in the fuel tax bill. Members of the House will remember that that fuel tax bill initiated a number of changes, including a new fuel tax regime to replace what were the Energy Grants (Credits) Scheme and the Diesel Fuel Rebate Scheme. Notably, it also proposed to abolish the Fuel Sales Grants Scheme, which was designed to be compensation for the impact of the GST on people living in outer metropolitan, regional, rural and remote areas.

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