Taxation (Transformation: First Phase Simplification and Other Measures) Bill

Members, we now turn to further consideration of the Taxation (Transformation: First Phase Simplification and Other Measures) Bill. When we were debating this bill, we were debating the question that Part 1 stand part. Before I call the speaker, who will be Stuart Nash if he wishes to finish his 2 minutes 40 seconds, I have a statement in terms of a ruling that I made when we were last debating this bill. You may recall that we had a Supplementary Order Paper in the name of Julie Anne Genter and I ruled it out of order, being out of scope, out of scope of what the bill is. There was some discussion—quite lengthy discussion, in fact—and I said that I would come back and report to the Committee as to the rationale behind my decision.

To clarify the ruling that I made: the Clerk’s Office will draft amendments for members and circulate them even if they are not in order. It will advise the member that amendments in its view are not in order. The fact that it publishes and circulates a Supplementary Order Paper does not indicate that it is in order. Ultimately, it is up to the Chairperson in the Committee of the whole House to rule on the admissibility of any amendment. To be in order, an amendment must be within the scope of the bill as introduced—and this is Speaker’s ruling 131/4.

The Chair rules on scope by considering the amendment in light of the bill as introduced and the report-back from the select committee. An amendment that is outside the scope of the bill does not widen the scope of the debate on the bill—and that is Speaker’s ruling 132/1—nor does the debate determine the scope of the bill or the admissibility of amendments.

For a Supplementary Order Paper that is outside the scope of the bill to be considered by the Committee of the whole House, it can be done only by way of an instruction—and that is Standing Order 176—to the Committee by the House at the second reading.

Part 1 Amendments to Income Tax Act 2007 (continued)