Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (BUDGET MEASURES) ACT 1995 No. 94 of 1995 - SCHEDULE 9

                              SCHEDULE 9               Section 3

AMENDMENTS OF THE SALES TAX ASSESSMENT ACT 1992 RELATING TO
INFORMATION FOR THE PROTECTION OF TAXPAYERS 1. After section 130: Insert:
Information for the protection of taxpayers

"130B. Where a Minister makes a public statement which announces that it is
the intention of the Government to introduce into a House of the Parliament a
bill relating to a sales tax law to operate from a date before the enactment
of the bill, the Commissioner must, within 7 days of that Minister making the
statement, publish, for the information of taxpayers in each State and
Territory, a public notice, in plain English, in at least 2 newspapers
circulating generally in that State or Territory, as the case may be, which
shall include the following:

   (a)  a statement of the intention of the Commonwealth Government to
        introduce the bill;

   (b)  details of what the bill will contain and how and when its provisions
        will be applied, if and when it comes into force;

   (c)  a warning that the bill is subject to enactment by both Houses of the
        Parliament and, if enacted, is to operate retrospectively from a date
        or dates specified in the bill;

   (d)  an explanation of why it is necessary that the bill be enacted
        retrospectively; and

   (e)  details of hotlines, addresses or other sources from which taxpayers
        may obtain further information. Taxpayers protection not be repealed
        except by express words

"130C. It is the intention of the Parliament that section 130B is not to be
amended or repealed other than by the express words of an Act of the
Parliament.".