Explanatory Memoranda 1901–1982

This document lists all items identified as Explanatory Memoranda—or Comparative Memoranda— from 1901 to the end of 1982 (1st–32nd Parliaments). From 1982, the use of Explanatory Memoranda was standard practice for government bills introduced into both houses.

The memoranda are included in the volumes of bills published by each house of Parliament, usually at the end of the parliament. The volumes generally include: • The text of bills as introduced (First Reading print) • Where appropriate, revised versions of bills after they have passed through one house of Parliament (Third Reading print) • Amendments proposed by Senators or Members of Parliament • Schedules of amendments exchanged by the houses during the legislative process • Explanatory memoranda—or comparative memoranda, and any supplementary memoranda

This list reflects the contents of the volumes of Bills held by the Parliamentary Library in Canberra. There may be slight differences, for example in the dating of print runs, in the same volumes as held by other institutions. Libraries that hold these volumes include the National Library of Australia and most of the State and Territory libraries: see the GovPubs database for further details.

The arrangement below reflects the arrangement of the volumes themselves, with one series of Senate volumes and one series of House of Representatives volumes. In many cases, an identical memorandum has been presented to both houses, with the memorandum prepared for the house where the bill is introduced being presented again when the bill goes to the other house. In some cases, however, when a bill has been amended in the first house, either a revised memorandum or a supplementary memorandum is presented to the other house: the different versions are noted by words such as “Takes account of House of Representatives amendments to the bill”.

Where no Explanatory Memorandum is available, an alternative—but probably more time- consuming—avenue of research is the government files held by the National Archives of Australia; some of this material is listed in their RecordSearch database.

KEY Number of pages includes the cover page. Dates: Where a specific date is given, it is usually the date the memorandum was printed; the use of circa indicates the date of the presentation of the bill into the House of Representatives or the Senate. Where the same Memorandum was presented to both houses of the parliament, the circa date is the house to which the bill was first presented. CM = Comparative Memorandum: A document that sets out the text of a Principal Act as it will appear if the current bill is passed, and identifies the additions or deletions made by the bill to that Act. Alternatively, it sets out differences between a current bill and a former version of that bill, or between an existing rate of tariff and a proposed rate. EM = Explanatory Memorandum: Statutes An executive document issued by a Minister explaining the aims and operation of a statute. In statutory interpretation, if the meaning of a provision in an Act is ambiguous or obscure, or the ordinary meaning conveyed by the text of the provision taking into account its context in the Act leads to a result that is manifestly absurd or unreasonable, reference may be made to explanatory memoranda in order to ascertain the meaning of the provision: (CTH) Acts Interpretation Act 1901 s 15AB. (Butterworths Australian Legal Dictionary, Sydney: Butterworths, 1997, s.v. ‘explanatory memorandum’.) • Senate Memoranda, pp. 5–71 • House of Representatives Memoranda, pp. 71–163

Produced by the Law and Bills Digest Section, Parliamentary Library, Canberra, March 2005. http://www.aph.gov.au/library/pubs/explanmem

Commonwealth Explanatory Memoranda 1901–1982 2

Senate Bills Volumes...... 5 Session 1901–02 ...... 5 Session 1905 ...... 5 Session 1907-08...... 5 Session 1932-33-34...... 6 Sessions 1934-35-36-37 and 1937...... 6 Sessions 1937-38-39-40 and 1940...... 8 [Session 1940]...... 11 Session 1940-41-42-43 ...... 11 Sessions 1943-44 and 1944-45 ...... 12 Session 1945-46...... 12 Session 1946-47-48...... 13 Session 1948-49...... 13 Session 1950-51 (Appropriation and supply bills are bound separately) ...... 14 Session 1951-52-53 (Appropriation and supply bills are bound separately)...... 14 Sessions 1953-54 and 1954 (Appropriation and supply bills are bound separately)...... 16 Session 1954-55 (Appropriation and supply bills are bound separately) ...... 17 Session 1956-57...... 17 Session 1957-58...... 17 Session 1959-60...... 18 Session 1960-61...... 18 Session 1961 ...... 18 Session 1962-63...... 19 Session 1964-65-66: Volume 2 (of 3; Vol. 1 contains no EMs)...... 20 Session 1967-68: Volume 2 (of 2; Vol. 1 contains no EMs)...... 22 Session 1968-69: Volume 1 (of 3)...... 22 Session 1970-71-72: Volume 1 (of 4)...... 25 Session 1973-74: Vol 1 (of 2)...... 29 Session 1974 ...... 30 Session 1974-75: Volume 1 (of 4)...... 31 Session 1976-77: Volume 1 (of 2)...... 33 Session 1977 ...... 34 Session 1978-79-80: Volume 1 (of 5)...... 36 Session 1980-83: Vol. 1 (of 8)...... 45 House of Representatives Bills Volumes...... 71 Session 1901–02 ...... 71 Session 1904 ...... 71 Session 1905 ...... 71 Session 1906 ...... 72 Session 1907-08...... 72 Session 1908 ...... 73 Session 1909 ...... 73 Session 1910 ...... 73 Session 1911 ...... 74 Session 1912 ...... 74 Session 1913 ...... 75 Session 1914-15-16-17 ...... 75 Sessions 1917 and 1917-18-19 ...... 76 Session 1920-21...... 77

Commonwealth Explanatory Memoranda 1901–1982 3 Session 1922 ...... 78 Session 1923-24...... 78 Session 1925 ...... 79 Session 1926-27-28...... 80 Session 1929 ...... 81 Session 1929-30-31: Vol. 1 (of 2) ...... 81 Session 1932-33-34: Vol. 1 (of 2) ...... 84 Sessions 1934-35-36-37 and 1937: Vol. 1 (of 2)...... 88 [Session 1937]...... 90 Sessions 1937-38-39-40 and 1940: Vol. 1 (of 2)...... 91 [Session 1940]...... 95 Session 1940-41-42-43: Vol. 1 (of 2) ...... 95 Sessions 1943-44, 1944-45 & 1945-46: Vol. 1 (of 2) ...... 98 [Session 1945-46] ...... 99 Sessions 1946-47-48 and 1948-49: Vol 1 (of 3)...... 101 [Session 1948-49] ...... 102 Session 1950-51: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) ...... 103 Sessions 1951-52-53, 1953-54 & 1954: Vol. 1 (of 3) ...... 104 [Session 1953-54] ...... 105 Session 1954-55: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) ...... 106 Sessions 1956-57, 1957-58, and 1958: Vol 1 (of 3) ...... 106 Session 1959-60: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) ...... 107 Session 1960-61: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) ...... 108 Session 1961: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills)...... 109 Session 1962-63: Vol. 2 (of 3; Vol. 1 contains no EMs; Vol. 3 contains only appropriation and supply bills)...... 109 Session 1964-65-66: Volume 3 (of 5; Vols. 1 and 2 contain no EMs)...... 110 Session 1967-68: Vol. 2 (of 2; Vol. 1 contains no EMs)...... 111 Session 1968-69: Vol. 1 (of 3)...... 113 Session 1970-71-72: Vol. 1 (of 7) ...... 115 Session 1973-74: Vol 1 (of 3)...... 120 Session 1974 ...... 121 Session 1974-75: Vol. 1 (of 8)...... 121 Session 1976-77: Vol 1 (of 6)...... 125 Session 1977: Vol. 1 (of 2) ...... 128 Session 1978-79-80: Vol. 1 (of 14) ...... 131 Session 1980-81-82-83: Vol. 1 (of 14) ...... 144

Commonwealth Explanatory Memoranda 1901–1982 4

Bill Title No. of Notes Date CM Pages or EM Senate Bills Volumes

Session 1901–02 Post and Telegraph Bill 1901 46 Title reads: “As Amended in 9.7.1901 CM Committee to 5th July, 1901.” Post and Telegraph Bill 1901 46 Title reads: “As reported with 18.7.1901 CM amendments, 17th July, 1901.”

Session 1905 Commonwealth Electoral Bill 1905 4 16.9.1905 EM Copyright Bill 1905 5 Full title: “Memorandum of 12.9.1905 EM references to similar provisions in acts and bills” in the UK, Australian states and Canada.

Session 1907-08 Customs Tariff 1907 67 Title reads: “Schedule showing 2.4.1908 CM requests made by the Senate for amendments in the Customs Tariff 1907.” Identical to the version present in the House of Representatives volume. Customs Tariff 1907 17 Title reads: “Schedule showing 5.5.1908 CM the manner in which, up to 5th May, 1908, the House of Representatives has dealt with the requests by the Senate for amendments.” Identical to the version present in the House of Representatives volume. Customs Tariff 1907 22 Title reads: “Schedule (No. 2) 19.5.1908 CM showing the manner in which the House of Representatives has dealt with the remaining requests by the Senate for amendments, and also showing consequential amendments made in the bill.” Identical to the version present in the House of Representatives volume. Customs Tariff 1907 20 Title reads: “No. 1. Schedule 21.5.1908 CM showing original requested amendments of the Senate which the House of Representatives has not made, and which the Senate again requests the House to make.

Commonwealth Explanatory Memoranda 1901–1982 5 Bill Title No. of Notes Date CM Pages or EM No. 2. Schedule showing how the Senate has dealt with certain of its original requests for amendments, which amendments have not been made or have been made as to part or with modifications by the House of Representatives.” Identical to the version present in the House of Representatives volume. Customs Tariff 1907 14 Title reads: “Schedules showing 28.5.1908 CM how the House of Representatives has dealt with the amendments requested by the Senate in its message No. 28 of the 21st May, 1908.” Identical to the version present in the House of Representatives volume. Surplus Revenue Bill 1908 2 3.6.1908 EM

Session 1932-33-34 Customs Tariff 1933 130 Title reads: “Customs Tariff CM Memorandum showing rates of duty under items in Customs Tariff 1933, as compared with:— (a) rates of duty operating immediately prior to introduction of Customs Tariff Proposals of October, 1932; (b) rates of duty under Scullin Government’s validated tariff; (c) rates of duty under 1921-1930 Tariff.” Excise Tariff 1933 7 Title reads: “Excise Tariff CM Memorandum showing rates of duty under items in Excise Tariff 1933 as compared with:—(a) rates of duty under Scullin Government’s validated tariff; (b) rates of duty under 1921-1928 Tariff.” Differs from the memorandum presented for the same bill to the House of Representatives.

Sessions 1934-35-36-37 and 1937 Australian Soldiers’ Repatriation Bill 16 Full title: “Memorandum showing 3.12.1935 CM 1935 the alterations proposed to be

Commonwealth Explanatory Memoranda 1901–1982 6 Bill Title No. of Notes Date CM Pages or EM made to the Australian Soldiers’ Repatriation Act 1920-1934.” Takes account of House of Representatives amendments to the bill. Crimes Bill 1935 10 Title reads: “Memorandum 1.10.1935 CM showing the amendments proposed to be made to the Crimes Act 1914-1932.” Customs Tariff Amendments 1935 and 119 Title reads: “Memorandum CM Excise Tariff Amendments 1935 showing items in the proposed 1935 tariff amendments as compared with the 1933 Tariffs.” Customs Tariff Bill No. 2 1936 21 Title reads: “Memorandum CM showing items in the bill covering the Tariff Proposals of 22nd May, 1936, as compared with items in the Customs Tariff 1933-1936.” Customs Tariff (No. 3) 1936 21 Title reads: “Memorandum CM showing items in the bill covering the Customs Tariff Proposals of 29th October, 1936, as compared with items in the Customs Tariff 1933-1936.” Customs Tariff (No. 4) 1936 14 Title reads: “Memorandum CM showing items in the bill covering the Customs Tariff Proposals of 27th November, 1936, as compared with items in the Customs Tariff 1933-1936.” Differs very slightly from the memorandum presented for the same bill to the House of Representatives. Income Tax Assessment Bill 1935 x, 223 Title reads: “Explanatory 11.3.1936 EM Memorandum showing alterations contained in the bill for an act to consolidate and amend the Income Tax Assessment Act 1922-1934.” Identical to the memorandum presented for the same bill in the House of Representatives. Income Tax Assessment Bill 1935 5 Title reads: “Amendments to be 18.5.1936 EM proposed by the Postmaster- General, Senator the Honorable A.J. McLachlan.” Includes explanatory notes on the

Commonwealth Explanatory Memoranda 1901–1982 7 Bill Title No. of Notes Date CM Pages or EM amendments. Income Tax Assessment Bill (No. 2) 1936 14 Title reads: “Memorandum EM showing the amendments proposed to be made in the Income Tax Assessment Act 1936.” Includes explanatory notes on the clauses. Takes account of a House of Representatives amendment to the bill. Lands Acquisition Bill 1936 5 Title reads: “Memorandum 13.11.1936 CM showing the amendments proposed to be made to the Lands Acquisition Act 1906-1934.” Identical to the memorandum presented for the same bill in the House of Representatives. Navigation Bill 1935 6 Title reads: “Memorandum 3.4.1935 CM showing proposed amendments to the Navigation Act 1912-1934.” Takes account of House of Representatives amendments to the bill.

Sessions 1937-38-39-40 and 1940 Commonwealth Electoral Bill 1939 15 Title reads: “Memorandum 18.9.1939 CM showing the amendments proposed to be made to the Commonwealth Electoral Act 1918-1934.” Customs Tariff 1938 and Customs Tariff 65 Title reads: “Memorandum CM (Canadian Preference) 1938 showing items in the 1938 Tariff Bills as compared with the Customs Tariff 1933-1936 and the Customs Tariff (Canadian Preference) 1934-1936.” Customs Tariff Bill (No. 3) 1938 6 Title reads: “Memorandum CM showing items in the Customs Tariff (No. 3) Bill 1938 and Excise Tariff Bill (No. 2) 1938 as compared with items in the Customs Tariff 1933-1938 and the Excise Tariff 1921-1938.” Customs Tariff (No. 4) 1938 8 Title reads: “Memorandum CM showing items in the Customs Tariff (No. 4) Bill 1938, as compared with items in the Customs Tariff 1933-1938.”

Commonwealth Explanatory Memoranda 1901–1982 8 Bill Title No. of Notes Date CM Pages or EM Customs Tariff Bill 1939 32 Title reads: “Memorandum CM showing items in the bill covering the Customs Tariff proposals of 7th December, 1938, as compared with the Customs Tariff 1933- 1938.” Customs Tariff (1933-1939) Amendment 15 Title reads: “Memorandum CM (Nos. 7 and 9) 1939, Excise Tariff (1921- showing items in the Customs 1938) Amendment (No. 2) 1939 and Tariff proposals of 3rd May, 1939 Customs Tariff (Canadian Preference) and 14th September, 1939, the (1934-1938) Amendment (No. 2) 1939 Excise Tariff proposals of 4th May, 1938, and the Customs Tariff (Canadian Preference) proposals of 14th September, 1939, as compared with the Customs Tariff 1933-1939, the Excise Tariff 1921-1938 and the Customs Tariff (Canadian Preference) 1934-1938.” Identical to the memorandum presented to the House of Representatives. Customs Tariff (No. 3) 1939 and Excise 5 Title reads: “Memorandum CM Tariff (No. 2) 1939 showing items in the 1939 Tariff bills as compared with the Customs Tariff 1933-1939, and the Excise Tariff 1921-1939.” Customs Tariff (1933-1939) Amendment 27 Title reads: “Memorandum CM (No. 10) 1939 and Customs Tariff showing items in the Customs (Canadian Preference) (1934-1938) Tariff proposals and the Customs Amendment (No. 3) 1939 Tariff (Canadian Preference) proposals of 14th September, 1939, as compared with the Customs Tariff 1933-1939 and the Customs Tariff (Canadian Preference) 1934-1938.” Identical to the memorandum presented to the House of Representatives. Customs Tariff (1933-1939) Amendment 11 Title reads: “Memorandum CM (No. 12) 1939 and Customs Tariff showing items in the Customs (Canadian Preference) (1934-1938) Tariff proposals and the Customs Amendment (No. 4) 1939 Tariff (Canadian Preference) proposals of 22nd September, 1939, as compared with the Customs Tariff 1933-1939 and the Customs Tariff (Canadian Preference) 1934-1938.” Identical to the memorandum presented to

Commonwealth Explanatory Memoranda 1901–1982 9 Bill Title No. of Notes Date CM Pages or EM the House of Representatives. Customs Tariff (1933-1939) Amendment 4 Title reads: “Memorandum CM (No. 13) 1939 showing items in the Customs Tariff proposals of 22nd September, 1939, as compared with the Customs Tariff 1933- 1939.” Identical to the memorandum presented to the House of Representatives. Customs Tariff (1933-1939) Amendment 4 Title reads: “Memorandum CM (No. 14) 1939 and Excise Tariff (1921- showing items in the proposed 1939) Amendment (No. 7) 1939 1939 Tariff amendments as compared with the Customs Tariff 1933-1939, and the Excise Tariff 1921-1939.” Defence Bill 1939 2 Title reads: “Memorandum 15.6.1939 CM showing the amendments proposed to be made to the Defence Act 1903-1934.” Identical to the memorandum presented to the House of Representatives Excise Tariff 1938 3 Title reads: “Memorandum CM showing items in the 1938 Excise Tariff Bill as compared with the Excise Tariff 1921-1936.” Income Tax Assessment Bill 1938 16 Title reads: “Explanatory 8.11.1938 EM Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1937.” Identical to the memorandum presented to the House of Representatives. Judiciary Bill 1939 1 Title reads: “Memorandum 6.9.1939 EM showing the amendments proposed to be made to the Judiciary Act 1903-1937.” Identical to the memorandum presented to the House of Representatives. Trade Agreement (Switzerland) Bill 1938 6 Title reads: “Memorandum EM showing rates of duty on goods the produce or manufacture of Switzerland affected by the trade agreement with that country.” Identical to the memorandum presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 10 Bill Title No. of Notes Date CM Pages or EM representatives for the Customs Tariff (1933-1938) Amendment (No. 5) 1938. Wheat Industry Insurance Bill 1938 3 Title reads: “Memorandum 7.12.1938 EM explanatory of the bill.” [Private Senator’s Bill] [Session 1940] National Security Bill 1940 3 Title reads: “Memorandum 20.6.1940 CM showing the amendments proposed to be made to the National Security Act 1939.” Identical to the memorandum presented to the House of Representatives.

Session 1940-41-42-43 Child Endowment Bill 1942 6 Title reads: “Memorandum 14.5.1942 CM showing the amendments proposed to be made to the Child Endowment Act 1941.” Commonwealth Electoral (War-time) Bill 8 Title reads: “Memorandum 23.3.1943 CM 1943 showing the amendments proposed to be made to the Commonwealth Electoral (War- time) Act 1940.” Invalid and Old-age Pensions Bill 1942 8 Title reads: “Memorandum 14.5.1942 CM showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908- 1941.” Differs very slightly from the memorandum presented for the same bill to the House of Representatives. Maternity Allowance Bill 1942 2 Title reads: “Memorandum 14.5.1942 CM showing the amendments proposed to be made to the Maternity Allowance Act 1942.” Identical to the memorandum presented to the House of Representatives. Superannuation Bill 1942 24 Title reads: “Memorandum 17.9.1942 CM showing the amendments proposed to be made to the Superannuation Act 1922-1937.” Identical to the memorandum presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 11 Bill Title No. of Notes Date CM Pages or EM

Sessions 1943-44 and 1944-45 [Session 1944-45] Financial Agreement Bill 1944 12 Title reads: “Memorandum 17.11.1944 EM showing the amendments proposed to be made to the Financial Agreement between the Commonwealth and the States, entered into on 12th December, 1927.” Includes explanatory notes. Identical to the memorandum presented to the House of Representatives.

Session 1945-46 Bankruptcy Bill 1945 4 Title reads: “Memorandum 21.9.1945 CM showing the amendments proposed to be made to the Bankruptcy Act 1924-1933.” Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Bill 1945 36 Title reads: “Memorandum 17.4.1945 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944.” Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Bill (No. 2) 1945 See Social Services Contribution Assessment Bill 1945. Social Services Contribution Assessment 53 Title reads: “Social Services 19.9.1945 EM Bill 1945 Contribution Assessment Bill 1945. Resolution to impose a Social Services Contribution. Income Tax Assessment Bill (No. 2) 1945. Resolution to amend the rates of income tax imposed by the Income Tax Act 1945. Memorandum setting out the provisions of the Social Services Contribution Assessment Bill 1945, the proposed rates of Social Services Contribution, and the amendments proposed to be made to the Income Tax Assessment Act

Commonwealth Explanatory Memoranda 1901–1982 12 Bill Title No. of Notes Date CM Pages or EM 1936-45 and the Income Tax Act 1945 respectively, together with notes explanatory of the clauses of the bills and the paragraphs of the resolutions.” Social Services Contribution Assessment Bill 1945, pp. 1-29; Social Services Contribution Resolution 1945, pp. 30-36; Income Tax Assessment Bill (No. 2) 1945, pp. 36-43; Income Tax Resolution (No. 2) 1945, pp. 43-53. Identical to the memorandum presented to the House of Representatives.

Session 1946-47-48 Commonwealth Conciliation and 36 Title reads: “Memorandum 6.5.1947 CM Arbitration Bill 1947 showing the Commonwealth Conciliation and Arbitration Act 1904-1946, as proposed to be amended by the Commonwealth Conciliation and Arbitration Bill 1947.” Takes account of House of Representatives amendments to the bill. Income Tax Assessment Bill (No. 2) 1947 41 Title reads: “Memorandum 13.10.1947 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1947 and to the Social Services Contribution Assessment Act 1945-1946.” Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Seamen’s Compensation Bill 1947 10 Title reads: “Memorandum 30.4.1947 CM showing the amendments proposed to be made to the Seamen’s Compensation Act 1911-1938.”

Session 1948-49 Australian Broadcasting Bill 1948 21 Title reads: “Memorandum 27.10.1948 CM showing the amendments proposed to be made to the Australian Broadcasting Act 1942- 1946.”

Commonwealth Explanatory Memoranda 1901–1982 13 Bill Title No. of Notes Date CM Pages or EM Income Tax Assessment Bill 1949 4 Title reads: “Memorandum 9.9.1949 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1948.” Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Seamen’s Compensation Bill 1949 16 Title reads: “Memorandum 9.3.1949 CM showing the amendments proposed to be made to the Seamen’s Compensation Act 1911-1947.”

Session 1950-51 (Appropriation and supply bills are bound separately) Income Tax and Social Services 85 Title reads: “Resolution to declare 19.19.1950 EM Contribution Assessment Bill 1950 the rates of Income Tax and Social Services Contribution for the Financial Year 1950-1951. Income Tax and Social Services Contribution Assessment Bill 1950. Memorandum setting out the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1950-1951 and the clauses of the Income Tax and Social Services Contribution Assessment Bill 1950, together with notes explanatory of the paragraphs of the Resolution and the clauses of the bill.” Identical to the memorandum presented to the House of Representatives.

Session 1951-52-53 (Appropriation and supply bills are bound separately) Banking Bill 1953 37 Title reads: “Memorandum 12.3.1953 CM showing the Banking Act 1945, as proposed to be amended by the Banking Bill 1953.” Identical to the memorandum presented to the House of Representatives. Commonwealth Bank Bill 1953 47 Title reads: “Memorandum 9.3.1953 CM showing the Commonwealth Bank Act 1945-1951, as proposed to be amended by the Commonwealth

Commonwealth Explanatory Memoranda 1901–1982 14 Bill Title No. of Notes Date CM Pages or EM Bank Bill 1953.” Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services 106 Title reads: “Resolution to declare 15.10.1951 EM Contribution Assessment Bill 1951 the rates of Income Tax and Social Services Contribution for the Financial Year 1951-1952. Income Tax and Social Services Contribution Assessment Bill 1951. Memorandum setting out the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1951-1952 and the clauses of the Income Tax and Social Services Contribution Assessment Bill 1951, together with notes explanatory of the paragraphs of the resolution and the clauses of the bill.” Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services 37 Title reads: “Memorandum 23.5.1952 EM Contribution Assessment Bill (No. 2) showing the amendments 1952 proposed to be made to the Income Tax and Social Services Contribution Assessment Act 1936-1951, as amended by the Income Tax and Social Services Contribution Assessment Act 1952, together with explanatory notes.” Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services 123 Title reads: “Resolution to declare 17.9.1952 EM Contribution Assessment Bill (No. 3) the rates of Income Tax and Social 1952 Services Contribution for the Financial Year 1952-1953. Income Tax and Social Services Contribution Assessment Bill (No. 3) 1952. Memorandum showing— (1) the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1952-1953; and (2) the amendments proposed to be made to the Income Tax and Social Services Contribution Assessment

Commonwealth Explanatory Memoranda 1901–1982 15 Bill Title No. of Notes Date CM Pages or EM Act 1936-1951 as amended by the Income Tax and Social Services Contribution Assessment Act 1952 and also by the Income Tax and Social Services Contribution Assessment Act (No. 2) 1952, together with explanatory notes.” Identical to the memorandum presented to the House of Representatives.

Sessions 1953-54 and 1954 (Appropriation and supply bills are bound separately) Estate Duty Convention (United States of 20 Title reads: “Memorandum 13.11.1953 EM America) Bill 1953 showing (1) the clauses of the Estate Duty Convention (United States of America) Bill 1953; (2) the clauses of the Gift Duty Convention (United States of America) Bill 1953, insofar as those clauses are not similar to clauses of the Estate Duty Convention (United States of America) Bill 1953; and (3) the articles of the Estate Duty Convention with the United States of America and the articles of the Gift Duty Convention which do not correspond with the Estate Duty Convention, together with explanatory notes relating to the bills and the Conventions.” Identical to the memorandum presented to the House of Representatives. Gift Duty Convention (United States of See Estate Duty Convention America) Bill 1953 (United States of America) Bill 1953. Income Tax and Social Services 67 Title reads: “Memorandum 12.11.1953 EM Contribution Assessment Bill (No. 3) showing—(1) the clauses of the 1953 Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953; and (2) the clauses of the Income Tax (International Agreements) Bill 1953 including a schedule setting out the provisions

Commonwealth Explanatory Memoranda 1901–1982 16 Bill Title No. of Notes Date CM Pages or EM of the Income Tax Convention with the United States of America, together with explanatory notes relating to the bills and the Convention.” Identical to the memorandum presented to the House of Representatives. Income Tax (International Agreements) See Income Tax and Social Bill 1953 Services Contribution Assessment Bill (No. 3) 1953.

Session 1954-55 (Appropriation and supply bills are bound separately) Public Service Arbitration Bill 1955 12 Title reads: “Memorandum 9.5.1955 CM showing the Public Service Arbitration Act 1920-1952, as proposed to be amended by the Public Service Arbitration Bill 1955.”

Session 1956-57 Broadcasting and Television Bill 1956 55 Title reads: “Memorandum 14.5.1956 CM showing the Broadcasting Act 1942-1954, as proposed to be amended by the Broadcasting and Television Bill 1956.” Takes account of House of Representatives amendments to the bill. Conciliation and Arbitration Bill 1956 71 Title reads: “Memorandum 8.6.1956 CM showing the Conciliation and Arbitration Act 1904-1955, as proposed to be amended by the Conciliation and Arbitration Bill 1956.” Takes account of House of Representatives amendments to the bill.

Session 1957-58 Estate Duty Assessment Bill 1957 9 Introduction, p. 1; Estate Duty c. 10.1957 EM Assessment Bill 1957, pp. 2-8; Gift Duty Assessment Bill 1957, p. 9. Identical to the memorandum presented to the House of Representatives. Gift Duty Assessment Bill 1957 See Estate Duty Assessment Bill 1957

Commonwealth Explanatory Memoranda 1901–1982 17 Bill Title No. of Notes Date CM Pages or EM

Session 1958 [none]

Session 1959-60 Income Tax and Social Services 24 Title reads: “Explanatory c. 9.1959 EM Contribution Assessment Bill (No. 2) Memorandum.” Identical to the 1959 memorandum presented to the House of Representatives. Matrimonial Causes Bill 1959 14 Title reads: “Explanatory 14.5.1959 EM Memorandum on grounds for dissolution, judicial separation and nullity.” Identical to the memorandum presented to the House of Representatives. (Administration) Bill 17 Title reads: “Memorandum 10.4.1959 CM 1959 showing the alterations (other than new headings) proposed to be made to the Northern Territory (Administration) Act 1910-1956.” Identical to the memorandum presented to the House of Representatives.

Session 1960-61 Income Tax and Social Services 31 Introduction, pp. 1-3; Income Tax c. 4.1960 EM Contribution Assessment Bill 1960 and Social Services Contribution Assessment Bill 1960, pp. 3-28; Income Tax and Social Services Contribution Bill 1960, p. 29; Income Tax (International Agreements) Bill 1960, pp. 29-31. Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services See Income Tax and Social Contribution Bill 1960 Services Contribution Assessment Bill 1960 Income Tax (International Agreements) See Income Tax and Social Bill 1960 Services Contribution Assessment Bill 1960 Income Tax (International Agreements) 14 Identical to the memorandum c. 5.1960 EM Bill (No. 2) 1960 presented to the House of Representatives.

Session 1961 Income Tax and Social Services 33 Identical to the memorandum c. 4.1961 EM

Commonwealth Explanatory Memoranda 1901–1982 18 Bill Title No. of Notes Date CM Pages or EM Contribution Assessment Bill 1961 presented to the House of Representatives. Income Tax and Social Services 4 Supplementary EM. Explains c. 5.1961 EM Contribution Assessment Bill 1961 amendments made in the House of Representatives. Differs from the Supplementary EM presented to the House of Representatives. Income Tax and Social Services 40 Income Tax and Social Services c. 5.1961 EM Contribution Assessment Bill (No. 2) Contribution Assessment Bill (No. 1961 2) 1961, pp. 1-12; Pay-roll Tax Assessment Bill 1961, pp. 13-40. Identical to the memorandum presented to the House of Representatives. Pay-roll Tax Assessment Bill 1961 See Income Tax and Social Services Contribution Assessment Bill (No. 2) 1961.

Session 1962-63 Estate Duty Assessment Bill 1963 See Income Tax and Social Services Contribution Bill 1963. Gift Duty Assessment Bill 1963 See Income Tax and Social Services Contribution Bill 1963. Income Tax and Social Services 87 Introduction, pp 1-7; Income Tax c. 10.1963 EM Contribution Bill 1963 and Social Services Contribution Bill 1963, pp. 8-10; Income Tax and Social Services Contribution Assessment Bill (No. 2) 1963, pp 11-77; Income Tax (International Agreements) Bill 1963, pp. 78-79; Estate Duty Assessment Bill 1963, pp. 80-84; Gift Duty Assessment Bill 1963, pp. 85-87. Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services 24 Identical to the memorandum c. 4.1962 EM Contribution Assessment Bill 1962 presented to the House of Representatives. Income Tax and Social Services 14 Income Tax and Social Services c. 5.1963 EM Contribution Assessment Bill 1963 Contribution Assessment Bill 1963, pp. 1-8; Pay-roll Tax Assessment Bill 1963, pp. 9-14. Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services See Income Tax and Social Contribution Assessment Bill (No. 2) Services Contribution Bill 1963.

Commonwealth Explanatory Memoranda 1901–1982 19 Bill Title No. of Notes Date CM Pages or EM 1963 Income Tax and Social Services 2 Supplementary EM. Explains the c. 10.1963 EM Contribution Assessment Bill (No. 2) effects of House of 1963 Representatives amendments to Clause 51. Income Tax (International Agreements) See Income Tax and Social Bill 1963 Services Contribution Bill 1963. Papua and New Guinea Bill 1963 6 Title reads: “Notes on the c. 5.1963 EM Clauses.” Identical to the memorandum presented to the House of Representatives. Pay-roll Tax Assessment Bill 1963 See Income Tax and Social Services Contribution Assessment Bill 1963. Stevedoring Industry Bill 1962 73 Title reads: “Memorandum 14.11.1962 CM showing the alterations proposed to be made to the Stevedoring Industry Act 1956-1961.”

Session 1964-65-66: Volume 2 (of 3; Vol. 1 contains no EMs) Estate Duty Assessment Bill 1965 See Income Tax and Social Services Contribution Assessment Bill 1965. Estate Duty Assessment Bill 1966 See Income Tax Bill 1966. Income Tax Assessment Bill 1965 See Income Tax Bill 1965. Income Tax Assessment Bill 1965 14 Supplementary EM. Explains the c. 12.1965 EM effect of amendments made by the House of Representatives. Income Tax Assessment Bill 1966 See Income Tax Bill 1966 Income Tax Bill 1965 92 Introduction, pp 1-5; Income Tax c. 10.1965 EM Bill 1965, pp. 6-14; Income Tax Assessment Bill 1965, pp 15-89, 92; Income Tax (International Agreements) Bill 1965, p. 90; Income Tax (Non-resident Dividends) Bill 1965, pp. 90-91. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1966 36 Introduction, pp 1-4; Income Tax c. 9.1966 EM Bill 1966 and Income Tax (Partnerships and Trusts) Bill 1966, pp. 5-6; Income Tax Assessment Bill 1966, pp 7-32; Estate Duty Assessment Bill 1966, p. 33; Pay-roll Tax Assessment

Commonwealth Explanatory Memoranda 1901–1982 20 Bill Title No. of Notes Date CM Pages or EM Bill 1966, pp. 34-36. Identical to the memorandum presented to the House of Representatives. Income Tax (International Agreements) See Income Tax and Social Bill 1964 Services Contribution Assessment Bill (No. 3) 1964. Income Tax (International Agreements) See Income Tax Bill 1965. Bill 1965 Income Tax (Non-resident Dividends) Bill See Income Tax Bill 1965. 1965 Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1966 1966 Income Tax and Social Services See Income Tax and Social Contribution Bill (No. 2) 1964 Services Contribution Assessment Bill (No. 3) 1964 Income Tax and Social Services 7 Identical to the memorandum c. 5.1964 EM Contribution Assessment Bill 1964 presented to the House of Representatives. Income Tax and Social Services 9 Income Tax and Social Services c. 5.1965 EM Contribution Assessment Bill 1965 Contribution Assessment Bill 1965, pp. 1-8; Estate Duty Assessment Bill 1965, pp. 8-9. Identical to the memorandum presented to the House of Representatives. Income Tax and Social Services 116 Introduction, p. 1; Income Tax and c. 10.1964 EM Contribution Assessment Bill (No. 3) Social Services Contribution 1964 Assessment Bill (No. 3) 1964, pp. 2-111, 116; Income Tax and Social Services Contribution Bill (No. 2) 1964, pp 112-113; Income Tax (International Agreements) Bill 1964, p. 114-115. Identical to the memorandum presented to the House of Representatives. Matrimonial Causes Bill 1966 2 Title reads: “Notes on principal 25.10.1966 EM amendments to Third Schedule effected by Matrimonial Causes Bill 1966.” National Debt Sinking Fund Bill 1966 20 Identical to the memorandum c. 9.1966 EM presented to the House of Representatives. Pay-roll Tax Assessment Bill 1966 See Income Tax Bill 1966.

Session 1964-65-66: Volume 3 (of 3) Sales Tax (Exemptions and 6 Identical to the memorandum c. 4.1966 EM Classifications) Bill 1966 presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 21 Bill Title No. of Notes Date CM Pages or EM Representatives. Sales Tax (Exemptions and 2 Identical to the memorandum c. 8.1966 EM Classifications) Bill (No. 2) 1966 presented to the House of Representatives. Trade Practices Bill 1965 56 Title reads: “Memorandum 23.11.1965 CM showing the bill, as proposed to be amended by the amendments to be moved by the Attorney-General.” Identical to the memorandum presented to the House of Representatives.

Session 1967-68: Volume 2 (of 2; Vol. 1 contains no EMs) Income Tax Assessment Bill (No. 3) 1967 See Income Tax Bill 1967. Income Tax Assessment Bill (No. 4) 1967 54 Introduction, pp. 1-3; Income Tax c. 10.1967 EM Assessment Bill (No. 4) 1967, pp. 4-48; Income Tax (International Agreements) Bill (No. 2) 1967, pp. 49-50; Income Tax (Non- resident Dividends and Interest) Bill 1967, pp. 51-53, Pay-roll Tax Assessment Bill (No. 2) 1967, p. 54. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1967 25 Introduction, pp. 1-3; Income Tax c. 9.1967 EM Bill 1967 and Income Tax (Partnerships and Trusts) Bill 1967, pp. 4-5; Income Tax Assessment Bill (No. 3) 1967, pp. 6-25. Identical to the memorandum presented to the House of Representatives. Income Tax (International Agreements) See Income Tax Assessment Bill Bill (No. 2) 1967 (No. 4) 1967. Income Tax (Non-resident Dividends and See Income Tax Assessment Bill Interest) Bill 1967 (No. 4) 1967. Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1967. 1967 Pay-roll Tax Assessment Bill (No. 2) See Income Tax Assessment Bill 1967 (No. 4) 1967. Sales Tax (Exemptions and 17 Identical to the memorandum c. 8.1967 EM Classifications) Bill (No. 3) 1967 presented to the House of Representatives.

Session 1968-69: Volume 1 (of 3)

Commonwealth Explanatory Memoranda 1901–1982 22 Bill Title No. of Notes Date CM Pages or EM Australian Capital Territory Taxation 22 Also deals with these bills: c. 5.1969 EM (Administration) Bill 1969) Australian Capital Territory Stamp Duty Bill 1969; Australian Capital Territory Tax (Cheques) Bill 1969; Australian Capital Territory Tax (Hire-purchase Business) Bill 1969; Australian Capital Territory Tax (Insurance Business) Bill 1969; Australian Capital Territory Tax (Sales of Marketable Securities) Bill 1969; Australian Capital Territory Tax (Purchases of Marketable Securities) Bill 1969. Identical to the memorandum presented to the House of Representatives. Beer Excise Bill 1968 See Customs Bill 1968. Canned Fruit Excise Bill 1968 See Customs Bill 1968. Citizenship Bill 1969 12 Identical to the memorandum c. 4.1969 EM presented to the House of Representatives. Coal Excise Bill 1968 See Customs Bill 1968. Copyright Bill 1968 33 Title reads: “Memorandum 15.5.1968 CM showing alterations made to the Copyright Bill 1967 as presented to the House of Representatives on 18 May 1967.” Identical to the memorandum presented to the House of Representatives. Customs Bill 1968 4 Title reads: “Notes on clauses.” c. 5.1968 EM Customs Bill 1968, p. 1; Excise Bill 1968, pp. 2-3; Beer Excise Bill 1968, p. 3; Coal Excise Bill 1968, p. 3; Canned Fruit Excise Bill 1968, p.4; Distillation Bill 1968, p. 4. Customs Tariff Bill 1968 444 Title reads: “Summary of c. 5.1968 EM Amendments.” Distillation Bill 1968 See Customs Bill 1968. Excise Bill 1968 See Customs Bill 1968.

Session 1968-69: Volume 2 (of 3) Income Tax Bill 1969 29 Introduction, pp. 1-2; Income Tax c. 8.1969 EM Bill 1969 and Income Tax (Partnerships and Trusts) Bill 1969, pp. 3-5; Income Tax Assessment Bill (No. 2) 1969, pp.

Commonwealth Explanatory Memoranda 1901–1982 23 Bill Title No. of Notes Date CM Pages or EM 6-29. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1969 2 Supplementary EM. Explains c. 9.1969 EM amendments made in the House of Representatives to the age allowance. Income Tax Assessment Bill 1968 See Income Tax (International Agreements) Bill 1968. Income Tax Assessment Bill 1969 10 Introduction, p. 1; Income Tax c. 3.1969 EM Assessment Bill 1969, pp. 2-5; Pay-roll Tax Assessment Bill 1969, pp. 6-10. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Bill (No. 2) 1968 69 Identical to the memorandum c. 5.1968 EM presented to the House of Representatives. Income Tax Assessment Bill (No. 2) 1969 See Income Tax Bill 1969. Income Tax Assessment Bill (No. 3) 1969 See Loan (Drought Bonds) Bill 1969. Income Tax Assessment Bill (No. 4) 1968 26 Identical to the memorandum c. 10.1968 EM presented to the House of Representatives. Income Tax Assessment Bill (No. 5) 1968 4 Identical to the memorandum c. 11.1968 EM presented to the House of Representatives. Income Tax (Drought Bonds) Bill 1969 See Loan (Drought Bonds) Bill 1969. Income Tax (International Agreements) 67 Introduction, pp. 1-2; Income Tax c. 3.1968 EM Bill 1968 (International Agreements) Bill 1968, pp. 2-58; Income Tax Assessment Bill 1968, pp. 59-67. Identical to the memorandum presented to the House of Representatives. Income Tax (International Agreements) 32 Apparently presented to the House c. 4.1969 EM Bill 1969 of Representatives, but not bound in the House of Representatives volume. Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1969. 1969 International Sugar Agreement Bill 1969 14 Identical to the memorandum 19.3.1969 EM presented to the House of Representatives. Grant (Gwydir River 27 Identical to the memorandum 5.1969 EM Dam) Bill 1969 presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 24 Bill Title No. of Notes Date CM Pages or EM Representatives. Loan (Drought Bonds) Bill 1969 43 Introduction, pp. 1-4; Loan c. 9.1969 EM (Drought Bonds) Bill 1969, pp. 5- 20; Income Tax (Drought Bonds) Bill 1969, pp. 21-22; Income Tax Assessment Bill (No. 3) 1969, pp. 23-43. Identical to the memorandum presented to the House of Representatives. Filed in the volume after the Income Tax Assessment Bill (No. 3) 1969. Pay-roll Tax Assessment Bill 1969 See Income Tax Assessment Bill 1969.

Session 1968-69: Volume 3 (of 3) Parliamentary Allowances Bill 1968 2 Title reads: “Commonwealth c. 11.1968 EM Parliament: Salaries and Allowances: Summary of Proposed Changes.” Pay-roll Tax Assessment Bill 1968 28 Identical to the memorandum c. 5.1968 EM presented to the House of Representatives. Grant (Tailem Bend to 13 Identical to the memorandum c. 5.1969 EM Keith Pipeline) Bill 1969 presented to the House of Representatives. States Grants (Beef Cattle Roads) Bill 19 Identical to the memorandum c. 5.1968 EM 1968 presented to the House of Representatives. Superannuation Bill (No. 2) 1969 11 Identical to the memorandum c. 5.1969 EM presented to the House of Representatives. Grant (Cressy-Longford 9 Identical to the memorandum c. 9.1969 EM Irrigation Works) Bill 1969 presented to the House of Representatives. Grant (King River Dam) Bill 25 Identical to the memorandum 5.1969 EM 1969 presented to the House of Representatives. Agreement (Ord River 24 Identical to the memorandum c. 5.1968 EM Irrigation) Bill 1968 presented to the House of Representatives.

Session 1970-71-72: Volume 1 (of 4) Agricultural Tractors Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 25.9.1970 EM Agricultural Tractors Bounty Bill 1972 1 Title reads: “Notes on clauses.” c. 24.5.1972 EM Identical to the memorandum presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 25 Bill Title No. of Notes Date CM Pages or EM Representatives. Air Accidents (Commonwealth Liability) See Compensation Bill 1971 (Commonwealth Employees) Bill 1971. Anglo-Australian Telescope Agreement See Compensation Bill 1971 (Commonwealth Employees) Bill 1971. Banks (Shareholdings) Bill 1971 2 Title reads: “Explanatory c. 22.2.1972 EM memorandum for amendments: Clause 10.” Companies (Foreign Take-overs) Bill 7 Identical to the memorandum c. EM 1972 presented to the House of 24.10.1972 Representatives. Compensation (Commonwealth 24 Also deals very briefly with the c. 22.4.1971 EM Employees) Bill 1971 United States Naval Communication Station (Civilian Employees) Bill 1971, Air Accidents (Commonwealth Liability) Bill 1971, and Anglo- Australian Telescope Agreement Bill 1971. Identical to the memorandum presented to the House of Representatives. United States Naval Communication See Compensation Station (Civilian Employees) Bill 1971 (Commonwealth Employees) Bill 1971.

Session 1970-71-72: Volume 2 (of 4) Estate Duty Assessment Bill 1970 21 Identical to the memorandum c. 4.3.1970 EM presented to the House of Representatives. Export Incentive Grants Bill 1971 12 Identical to the memorandum c. EM presented to the House of 28.10.1971 Representatives. Homes Savings Grant Bill 1970 7 Identical to the memorandum 10.3.1970 EM presented to the House of Representatives. Homes Savings Grant Bill 1972 4 Identical to the memorandum c. 23.8.1972 EM presented to the House of Representatives. Income Tax Bill 1970 7 Also treats the Income Tax c. 18.9.1970 EM (Partnerships and Trusts) Bill 1970. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1971 10 Introduction, pp. 1-2; Income Tax c. 13.9.1971 EM Bill 1971, pp. 3-6; Income Tax

Commonwealth Explanatory Memoranda 1901–1982 26 Bill Title No. of Notes Date CM Pages or EM Assessment Bill (No. 3) 1971, pp. 7-10. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1972 12 Introduction, pp. 1-2; Income Tax c. 15.8.1972 EM Bill 1972, pp. 3-5; Income Tax Assessment Bill (No. 4) 1972, pp. 6-12. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Bill 1970 25 Identical to the memorandum c. 27.8.1970 EM presented to the House of Representatives, but also includes a 1-page insert relating to a House of Representatives amendment. Income Tax Assessment Bill (No. 2) 1971 33 Introduction, pp. 1-8; Income Tax c. 28.4.1971 EM Assessment Bill (No. 2) 1971, pp. 9-30; Income Tax (Withholding Tax Recoupment) Bill 1971, pp. 31-32; Income Tax (Bearer Debentures) Bill 1971, pp. 32-33. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Bill (No. 3) 1971 See Income Tax Bill 1971. Income Tax Assessment Bill (No. 4) 1972 See Income Tax Bill 1972. Income Tax (Bearer Debentures) Bill See Income Tax Assessment Bill 1971 (No. 2) 1971. Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1970. 1970 Income Tax (Withholding Tax See Income Tax Assessment Bill Recoupment) Bill 1971 (No. 2) 1971.

Session 1970-71-72: Volume 3 (of 4) Monopolies Commission Bill 1972 6 c. 10.1972 EM National Health Bill 1970 119 Title reads: “Memorandum 16.4.1970 CM showing—(a) the national health Act 1953-1969 as proposed to be amended by the National Health Bill 1970; and (b) the transitional provisions contained in Part III of the National Health Bill 1970.” Identical to the memorandum presented to the House of Representatives. National Health Bill 1970 43 Title reads: “Explanatory notes on c. 5.1970 EM clauses of the bill as presented to

Commonwealth Explanatory Memoranda 1901–1982 27 Bill Title No. of Notes Date CM Pages or EM the Senate.” Navigation Bill 1970 11 Title reads: “Explanatory Notes.” 3.1970 EM Identical to the memorandum presented to the House of Representatives. Pay-roll Tax (Termination of 26 Introduction, p. 1; Pay-roll Tax c. 9.1971 EM Commonwealth Tax) Bill 1971 (Termination of Commonwealth Tax) Bill 1971, pp. 2-7; Pay-roll Tax (Territories) Assessment Bill 1971, pp. 8-25; Pay-roll (Territories) Bill 1971, p. 26. Identical to the memorandum presented to the House of Representatives. Pay-roll Tax (Territories) Assessment Bill See Pay-roll Tax (Termination of 1971 Commonwealth Tax) Bill 1971. Pay-roll (Territories) Bill 1971 See Pay-roll Tax (Termination of Commonwealth Tax) Bill 1971. Phosphate Fertilizers Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 10.1970 EM Identical to the memorandum presented to the House of Representatives. Phosphate Fertilizers Bounty Bill 1971 1 Title reads: “Notes on clauses.” c. 8.1971 EM Identical to the memorandum presented to the House of Representatives. Pyrites Bounty Bill 1971 1 Title reads: “Notes on clauses.” c. 8.1971 EM Identical to the memorandum presented to the House of Representatives. Grant (Bundaberg Irrigation 11 Identical to the memorandum c. 3.1970 EM Works) Bill 1970 presented to the House of Representatives.

Session 1970-71-72: Volume 4 (of 4) Sales Tax (Exemptions and 3 Identical to the memorandum c. 8.1970 EM Classifications) Bill 1970 presented to the House of Representatives. States Grants (Receipts Duty) Bill 1970 See States Receipts Duties (Administration) Bill 1970. States Grants Bill (No. 2) 1971 24 Identical to the memorandum c. 11.1971 EM presented to the House of Representatives. States Receipts Duties (Administration) 49 Introduction, pp. 1-7; States c. 6.1970 EM Bill 1970 Receipts Duties (Administration) Bill 1970, pp. 8-48; States Receipts Duty Bill (No. 1) 1970,

Commonwealth Explanatory Memoranda 1901–1982 28 Bill Title No. of Notes Date CM Pages or EM States Receipts Duty Bill (No. 2) 1970, States Receipts Duty Bill (No. 3) 1970, p. 48; States Grants (Receipts Duty) Bill 1970, pp. 48- 49. Identical to the memorandum presented to the House of Representatives. States Receipts Duty (No. 1) Bill 1970 See States Receipts Duties (Administration) Bill 1970. States Receipts Duty (No. 2) Bill 1970 See States Receipts Duties (Administration) Bill 1970. States Receipts Duty (No. 3) Bill 1970 See States Receipts Duties (Administration) Bill 1970. Trade Practices Bill (No. 2) 1971 [listed in 7 Identical to the memorandum c. 5.1971 EM the House of Representatives as Trade presented to the House of Practices Bill 1971] Representatives. Urea Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 8.1972 EM Identical to the memorandum presented to the House of Representatives.

Session 1973-74: Vol 1 (of 2) Australian Capital Territory 1 Identical to the memorandum c. 28.2.1973 EM Representation Bill 1973 presented to the House of Representatives. Australian Capital Territory 3 Identical to the memorandum c. 22.5.1973 EM Representation (House of presented to the House of Representatives) Bill 1973 Representatives. Commonwealth Electoral Bill (No. 2) 1 Identical to the memorandum c. 13.3.1973 EM 1973 presented to the House of Representatives. Customs Bill 1973 2 c. EM 14.11.1973 Export Incentive Grants Bill 1973 13 Introduction, pp. 1-2; Export c. 10.5.1973 EM Incentive Grants Bill 1973, pp. 2- 12; Pay-roll Tax Assessment Bill 1973, pp. 12-13. Identical to the memorandum presented to the House of Representatives. Export Incentive Grants Bill 1973 5 Supplementary EM. Explains the 6.12.1973 EM effect of amendments proposed by the Minister representing the Treasurer. Family Law Bill 1973 12 c. EM 12.12.1973 Income Tax (International Agreements) 15 Identical to the memorandum c. 26.3.1973 EM

Commonwealth Explanatory Memoranda 1901–1982 29 Bill Title No. of Notes Date CM Pages or EM Bill 1973 presented to the House of Representatives. Income Tax (Non-resident Dividends and See Income Tax Assessment Bill Interest) Bill 1973 (No. 5) 1973. Income Tax Assessment Bill (No. 5) 1973 67 Introduction, pp. 1-8; Income Tax c. EM Assessment Bill (No. 5) 1973, pp. 25.10.1973 9-61; Income Tax Bill 1973, pp. 62-65; Income Tax (Non-resident Dividends and Interest) Bill 1973, pp. 66-67. Identical to the memorandum presented to the House of Representatives. Income Tax Bill 1973 See Income Tax Assessment Bill (No. 5) 1973. Pay-roll Tax Assessment Bill 1973 See Export Incentive Grants Bill 1973.

Session 1973-74: Vol 2 (of 2) Pay-roll Tax (Territories) Bill 1973 2 Identical to the memorandum c. 11.9.1973 EM presented to the House of Representatives. Representation Bill 1973 1 Identical to the memorandum c. 22.5.1973 EM presented to the House of Representatives. Sales Tax (Exemptions and 3 Identical to the memorandum c. 28.2.1973 EM Classifications) Bill 1973 presented to the House of Representatives. Sales Tax (Exemptions and 2 Identical to the memorandum c. 21.8.1973 EM Classifications) Bill (No. 2) 1973 presented to the House of Representatives. Senate (Representation of Territories) Bill 2 Identical to the memorandum c. 22.5.1973 EM 1973 presented to the House of Representatives. South Australia Grant (Lock to Kimba 13 Identical to the memorandum c. 28.3.1973 EM Pipeline) Bill 1973 presented to the House of Representatives. Trade Practices Bill 1973 17 27.9.1973 EM Trade Practices Bill 1973 [No. 2] [listed in 20 Title reads: “Trade Practices Bill c. 8.11.1973 EM the House of Representatives as Trade 1973 (As passed by the House of Practices Bill 1973] Representatives on 8 November 1973).”

Session 1974 Arbitration (Foreign Awards and 8 c. 20.3.1974EM Agreements) Bill 1974

Commonwealth Explanatory Memoranda 1901–1982 30 Bill Title No. of Notes Date CM Pages or EM Session 1974-75: Volume 1 (of 4) Australian Housing Corporation Bill 1975 30 Title reads: “Explanatory Notes.” c. 13.2.1975 EM Identical to the memorandum presented to the House of Representatives. Banking Bill 1974 11 Identical to the memorandum c. EM presented to the House of 14.11.1974 Representatives. Banking Bill 1974 4 Title reads: “Addendum to c. 2.12.1974 EM Explanatory Memorandum. Amendments to be moved by the Minister representing the Treasurer.” Corporations and Securities Industry Bill 98 c. 5.12.1974EM 1974 Corporations and Securities Industry Bill 98 Identical to the memorandum c. 13.2.1975 EM 1975 presented to the House of Representatives.

Session 1974-75: Volume 2 (of 4) Electoral Laws Amendment Bill 1974 27 Identical to the memorandum c. EM presented to the House of 13.11.1974 Representatives. Estate Duty Assessment Bill 1974 12 Identical to the memorandum c. EM presented to the House of 14.11.1974 Representatives. Family Law Bill 1974 [No. 2] 12 c. 1.8.1974 EM Family Law Bill 1974 [No. 2] 55 Title reads: “Memorandum 30.10.1974 CM showing the differences between the Family Law Bill 1974 as introduced in the Senate on 1 August 1974 and that Bill as it would appear if the amendments to be moved by the Attorney- General were incorporated in it.” Family Law Bill 1974 [No. 2] 59 Title reads: “Revised 18.11.1974 CM Memorandum showing the differences between the Family Law Bill 1974 as introduced in the Senate on 1 August 1974 and that Bill as it would appear if the amendments to be moved by the Attorney-General were incorporated in it.” Financial Corporations Bill 1974 26 11.7.1974 EM Foreign Takeovers Bill 1975 26 c. 22.5.1975 EM

Commonwealth Explanatory Memoranda 1901–1982 31 Bill Title No. of Notes Date CM Pages or EM Health Insurance Levy Assessment Bill 18 Introduction, pp. 1-3; Health c. 10.7.1974 EM 1974 Insurance Levy Assessment Bill 1974, pp. 3-11; Health Insurance Levy Bill 1974, pp. 11-16, 18; Income Tax (International Agreements) Bill 1974, p. 17. Identical to the memorandum presented to the House of Representatives. Health Insurance Levy Bill 1974 See Health Insurance Levy Assessment Bill 1974. Income Tax (International Agreements) See Health Insurance Levy Bill 1974 Assessment Bill 1974. Income Tax (International Agreements) See Income Tax Bill 1975. Bill 1975 Income Tax Assessment Bill (No. 2) 1975 See Income Tax Bill 1975. Income Tax Bill 1975 67 Introduction, pp. 1-4; Income Tax c. 9.10.1975 EM Bill 1975, pp. 5-10; Income Tax Assessment Bill (No. 2) 1975, pp. 11-65; Income Tax (International Agreements) Bill 1975, pp. 66-67. Identical to the memorandum presented to the House of Representatives.

Session 1974-75: Volume 3 (of 4) Income Tax (Dividends and Interest See Income Tax Assessment Bill Withholding Tax) Bill 1974 1974. Income Tax (International Agreements) 17 Identical to the memorandum c. EM Bill 1974 (No. 2) presented to the House of 14.11.1974 Representatives. Income Tax Assessment Bill 1974 29 Introduction, pp. 1-4; Income Tax c. 11.7.1974 EM Assessment Bill 1974, pp. 4-28; Income Tax (Dividends and Interest Withholding Tax) Bill 1974, pp. 28-29. Identical to the memorandum presented to the House of Representatives. Legal Aid Bill 1975 134 Identical to the memorandum c. 5.6.1975 EM presented to the House of Representatives. National Compensation Bill 1974 36 Includes a 1-page Addendum. c. 3.10.1974 EM Identical to the memorandum presented to the House of Representatives. National Investment Fund Bill 1974 [No. 26 Title reads: “Explanatory Notes.” c. 11.2.1975 EM 2] (1975) Identical to the memorandum

Commonwealth Explanatory Memoranda 1901–1982 32 Bill Title No. of Notes Date CM Pages or EM presented to the House of Representatives. Pay-roll Tax (Territories) Bill 1974 2 Identical to the memorandum c. 2.10.1974 EM presented to the House of Representatives.

Session 1974-75: Volume 4 (of 4) Purchasing Commission Bill 1975 8 c. 15.5.1975 EM Sales Tax (Exemptions and See Sales Tax Bills (Nos. 1 to 9) Classifications) Bill 1975 1975. Sales Tax Bills (Nos. 1 to 9) 1975 8 Identical to the memorandum c. 12.2.1975 EM presented to the House of Representatives. Senate (Representation of Territories) Bill 2 Identical to the memorandum c. 10.7.1974 EM 1973 presented to the House of Representatives.

Session 1976-77: Volume 1 (of 2) Historic Shipwrecks Bill 1976 14 c. EM 20.10.1976 Income Tax Assessment Amendment Bill 89 Identical to the memorandum c. 20.5.1976 EM 1976 presented to the House of Representatives. Income Tax Assessment Amendment Bill 96 Introduction, pp. 1-5; Income Tax c. 1.12.1976 EM (No. 3) 1976 Assessment Amendment Bill (No. 3) 1976, pp. 6-72; Loan (Income Equalization Deposits) Bill 1976, pp. 73-93; Loan (Drought Bonds) Amendment Bill 1976, pp. 94-95; Income Tax (Companies and Superannuation Funds) Bill 1976, p. 96. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment 6 Identical to the memorandum c. 3.11.1976 EM (Jurisdiction of Courts) Bill 1976 presented to the House of Representatives. Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Bill 1976 Amendment Bill (No. 3) 1976. Income Tax (International Agreements) 36 Identical to the memorandum c. 6.5.1976 EM Amendment Bill 1976 presented to the House of Representatives. Income Tax Laws Amendment (Royalties) 5 Identical to the memorandum c. 19.8.1976 EM Bill 1976 presented to the House of Representatives. Judiciary Amendment Bill 1976 18 Identical to the memorandum c. 3.6.1976 EM

Commonwealth Explanatory Memoranda 1901–1982 33 Bill Title No. of Notes Date CM Pages or EM presented to the House of Representatives. Loan (Income Equalization Deposits) Bill See Income Tax Assessment 1976 Amendment Bill (No. 3) 1976. Loan (Drought Bonds) Amendment Bill See Income Tax Assessment 1976 Amendment Bill (No. 3) 1976.

Session 1976-77: Volume 2 (of 2) Defence Force Retirement and Death See Superannuation Bill 1976. Benefits Bill 1976 Navigation Amendment Bill 1976 87 Identical to the memorandum c. EM presented to the House of 18.11.1976 Representatives. Pay-roll Tax (Territories) Assessment 16 Identical to the memorandum c. 4.11.1976 EM Amendment Bill 1976 presented to the House of Representatives. Superannuation Amendment Bill 1976 See Superannuation Bill 1976. Superannuation Bill 1976 60 Introduction, pp. 1-7; c. 18.3.1976 EM Superannuation Bill 1976, pp. 8- 41; Superannuation Amendment Bill 1976, pp. 42-44; Defence Force Retirement and Death Benefits Bill 1976, p. 45; costs and appendices, pp. 46-58. Identical to the memorandum presented to the House of Representatives. Trade Practices Amendment Bill 1976 5 Identical to the memorandum c. 25.3.1976 EM presented to the House of Representatives.

Session 1977 Administrative Decisions (Judicial 22 Identical to the memorandum c. 28.4.1977 EM Review) Bill 1977 presented to the House of Representatives. Agricultural Tractors Bounty Amendment 6 Title reads: “Notes on clauses.” c. 31.3.1977 EM Bill 1977 Identical to the memorandum presented to the House of Representatives. Commonwealth Grants Commission 2 Title reads: “General outline and c. 1.11.1977 EM Amendment Bill 1977 notes on clauses.” Identical to the memorandum presented to the House of Representatives. Dairy Industry Stabilization Bill 1977 7 Also deals with the Dairy Industry c. 21.4.1977 EM Stabilization Levy Bill 1977 and the Dairy Produce Amendment

Commonwealth Explanatory Memoranda 1901–1982 34 Bill Title No. of Notes Date CM Pages or EM Bill 1977. Identical to the memorandum presented to the House of Representatives. Dairy Industry Stabilization Levy Bill See Dairy Industry Stabilization 1977 Bill 1977. Dairy Produce Amendment Bill 1977 See Dairy Industry Stabilization Bill 1977. Evidence Amendment Bill 1977 11 c. EM 13.10.1977 Health Insurance Levy Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Housing Loans Insurance Amendment 8 Identical to the memorandum c. 3.5.1977 EM Bill 1977 presented to the House of Representatives. Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Amendment Bill Amendment Bill 1977. 1977 Income Tax (Companies and See Income Tax (Rates) Superannuation Funds) Bill 1977 Amendment Bill (No. 2) 1977. Income Tax (Film Royalties) Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Income Tax (Individuals) Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Income Tax (International Agreements) 18 Identical to the memorandum c. EM Amendment Bill 1977 presented to the House of 27.10.1977 Representatives. Income Tax (Rates) Amendment Bill (No. 47 Introduction, pp. 1-5; Income Tax c. EM 2) 1977 (Rates) Amendment Bill (No. 2) 20.10.1977 1977, pp. 6-24; Income Tax Assessment Amendment Bill (No. 2) 1977, pp. 25-40; Income Tax (Companies and Superannuation Funds) Bill 1977, pp. 41-42; Income Tax (Individuals) Bill 1977, pp. 43-44; Health Insurance Levy Bill 1977, pp. 45-47; Income Tax (Film Royalties) Bill 1977, p. 47. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 42 Introduction, pp. 1-4; Income Tax c. 21.4.1977 EM 1977 Assessment Amendment Bill 1977, pp. 5-41; Income Tax (Companies and Superannuation Funds) Amendment Bill 1977, p. 42. Identical to the memorandum presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 35 Bill Title No. of Notes Date CM Pages or EM Representatives. Income Tax Assessment Amendment Bill See Income Tax (Rates) (No. 2) 1977 Amendment Bill (No. 2) 1977. Income Tax Assessment Amendment Bill 6 Identical to the memorandum c. EM (No. 3) 1977 presented to the House of 26.10.1977 Representatives. Roads Acts Amendment Bill 1977 3 Identical to the memorandum c. 5.5.1977 EM presented to the House of Representatives. States Grants (Roads) Bill 1977 9 Identical to the memorandum c. 15.9.1977 EM presented to the House of Representatives. Trade Practices Amendment Bill 1977 16 Differs very slightly from the c. 31.5.1977 EM memorandum presented to the House of Representatives. Transport Planning and Research 5 Identical to the memorandum c. EM (Financial Assistance) Bill 1977 presented to the House of 27.10.1977 Representatives.

Session 1978-79-80: Volume 1 (of 5) Aboriginal Development Commission Bill 14 c. EM 1979 21.11.1979 Aboriginal Development Commission Bill 21 Includes notes on amendments to c. 17.4.1980 EM 1980 the Aboriginal Development Commission Bill 1979 accepted by the Government and incorporated in the 1980 Bill. Acts Interpretation Amendment Bill 1980 3 c. 20.2.1980 EM Administrative Appeals Tribunal 7 c. EM Amendment Bill 1979 25.10.1979 Administrative Decisions (Judicial 17 c. 21.5.1980EM Review) Amendment Bill 1980 Air Force Amendment Bill 1979 See Defence Amendment Bill 1979. Amendments Incorporation Amendment 1 c. 20.2.1980EM Bill 1980 Archives Bill 1978 29 c. 9.6.1978 EM Audit Amendment Bill 1979 42 Takes account of House of c. 27.2.1979 EM Representatives amendments to the 1978 bill. Australian Capital Territory Electricity Identical to the memorandum c. 16.8.1978 EM Supply Amendment Bill 1978 presented to the House of Representatives. Australian Federal Police Bill 1979 19 Title reads: “Explanatory c. c. EM memorandum and notes on 10.5.1979 clauses.” Identical to the

Commonwealth Explanatory Memoranda 1901–1982 36 Bill Title No. of Notes Date CM Pages or EM memorandum presented to the House of Representatives.

Session 1978-79-80: Volume 2 (of 5) Bankruptcy Amendment Bill 1980 194 Identical to the memorandum c. EM (original title: Bankruptcy Amendment presented to the House of 20.11.1979 Bill 1979) Representatives. Canned Fruits Levy Bill 1979 3 Identical to the memorandum c. EM presented to the House of 18.10.1979 Representatives. Canned Fruits Levy Collection Bill 1979 4 Identical to the memorandum c. EM presented to the House of 18.10.1979 Representatives. Canned Fruits Marketing Bill 1979 13 Identical to the memorandum c. EM presented to the House of 18.10.1979 Representatives. Canned Fruit (Sales Promotion) 3 Identical to the memorandum c. EM Amendment Bill 1979 presented to the House of 18.10.1979 Representatives. Coastal Waters (Northern Territory See Coastal Waters (State Powers) Powers) Bill 1980 Bill 1980. Coastal Waters (Northern Territory Title) See Coastal Waters (State Powers) Bill 1980 Bill 1980. Coastal Waters (State Powers) Bill 1980 17 Introduction, p. 1; Coastal Waters c. 23.4.1980 EM (State Powers) Bill 1980, pp. 2-5; Coastal Waters (Northern Territory Powers) Bill 1980, pp. 6- 8; Coastal Waters (State Title) Bill 1980, pp. 9-11; Coastal Waters (Northern Territory Title) Bill 1980, pp. 12-14; Seas and Submerged Lands Amendment Bill 1980, p. 15. Identical to the memorandum presented to the House of Representatives. Coastal Waters (State Title) Bill 1980 See Coastal Waters (State Powers) Bill 1980. Commonwealth Authorities (Northern 4 Identical to the memorandum c. 24.8.1978 EM Territory Pay-roll Tax) Bill 1978 presented to the House of Representatives. Commonwealth Employees 20 Identical to the memorandum c. 5.4.1979 EM (Redeployment and Retirement) Bill 1979 presented to the House of Representatives. Companies (Acquisition of Shares) Bill 140 Introduction, pp. 1-10, Companies c. 2.4.1980 EM 1980 (Acquisition of Shares) Bill 1980, pp. 11-92; Companies (Acquisition of Shares—Fees) Bill

Commonwealth Explanatory Memoranda 1901–1982 37 Bill Title No. of Notes Date CM Pages or EM 1980, pp. 93-97; Summary of main differences between the Company Take-overs Bill 1979 and the Companies (Acquisition of Shares) Bill 1980, pp. 98-134. Identical to the memorandum presented to the House of Representatives. Companies (Acquisition of Shares—Fees) See Companies (Acquisition of Bill 1980 Shares) Bill 1980. Companies and Securities (Interpretation 24 Identical to the memorandum c. 2.4.1980 EM and Miscellaneous Provisions) Bill 1980 presented to the House of Representatives. Copyright Amendment Bill (No. 2) 1979 24 Carries the House of c. 4.6.1979 EM Representatives heading, but not present in the House of Representatives volume. Crimes at Sea Bill 1978 9 c. 22.8.1978 EM

Session 1978-79-80: Volume 3 (of 5) Defence Amendment Bill 1979 19 Introduction, pp. 1-2; Defence c. EM Amendment Bill 1979, pp. 3-14; 25.10.1979 Naval Defence Amendment Bill 1979, pp. 15-16; Air Force Amendment Bill 1979, pp. 17-18. Identical to the memorandum presented to the House of Representatives. Estate Duty Amendment Bill 1978 See Estate Duty Assessment Amendment Bill 1978. Estate Duty Assessment Amendment Bill 14 Introduction, pp. 1-4; Estate Duty c. 13.4.1978 EM 1978 Assessment Amendment Bill 1978, pp. 5-10; Estate Duty Amendment Bill 1978, p. 11; Gift Duty Assessment Amendment Bill 1978, pp. 12-13; Gift Duty Amendment Bill 1978, pp. 14. Identical to the memorandum presented to the House of Representatives. Estate Duty Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Evidence Amendment Bill 1978 12 Identical to the memorandum c. 28.2.1978 EM presented to the House of Representatives. Fisheries Amendment Bill 1980 14 Identical to the memorandum c. 23.4.1980 EM presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 38 Bill Title No. of Notes Date CM Pages or EM Representatives. Foreign Antitrust Judgments (Restriction 6 c. 21.2.1979EM of Enforcement) Bill 1979 Freedom of Information Bill 1978 38 c. 9.6.1978 EM Gift Duty Amendment Bill 1978 See Estate Duty Assessment Amendment Bill 1978. Gift Duty Assessment Amendment Bill See Estate Duty Assessment 1978 Amendment Bill 1978. Gift Duty Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Health Insurance Levy Assessment 4 Identical to the memorandum c. 6.6.1978 EM Amendment Bill 1978 presented to the House of Representatives. Health Insurance Levy Bill 1978 See Income Tax (Rates) Amendment Bill 1978. High Court Justices (Long Leave 4 Identical to the memorandum c. 3.4.1979 EM Payments) Bill 1979 presented to the House of Representatives. Historic Shipwrecks Amendment Bill 5 Identical to the memorandum c. 23.4.1980 EM 1980 presented to the House of Representatives. Homes Savings Grant Amendment Bill 11 Identical to the memorandum c. 8.11.1979 EM 1979 presented to the House of Representatives. Honey Industry Amendment Bill 1980 2 Identical to the memorandum c. 28.2.1980 EM presented to the House of Representatives. Honey Levy (No. 1) Amendment Bill 3 Also deals with the Honey Levy c. 28.2.1980 EM 1980 (No. 2) Amendment Bill 1980 and the Honey Export Charge Amendment Bill 1980. Identical to the memorandum presented to the House of Representatives. Honey Levy (No. 2) Amendment Bill See Honey Levy (No. 1) 1980 Amendment Bill 1980. Honey Export Charge Amendment Bill See Honey Levy (No. 1) 1980 Amendment Bill 1980. Honey Research Bill 1980 5 Identical to the memorandum c. 28.2.1980 EM presented to the House of Representatives. Human Rights Commission Bill 1979 10 c. 25.9.1978 EM Income Tax (Arrangements with the 58 Identical to the memorandum c. 31.5.1978 EM States) Bill 1978 presented to the House of Representatives. Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Amendment Bill Amendment Bill (No. 4) 1978.

Commonwealth Explanatory Memoranda 1901–1982 39 Bill Title No. of Notes Date CM Pages or EM 1978 Income Tax (Companies and See Income Tax (Rates) Superannuation Funds) Bill 1978 Amendment Bill 1978. Income Tax (Companies and See Income Tax Laws Superannuation Funds) Bill 1979 Amendment Bill 1979. Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Bill 1980 Amendment Bill (No. 4) 1980. Income Tax (Individuals) Bill 1978 See Income Tax (Rates) Amendment Bill 1978. Income Tax (Individuals) Bill 1979 See Income Tax Laws Amendment Bill 1979. Income Tax (Individuals) Bill 1980 See Income Tax Assessment Amendment Bill (No. 4) 1980. Income Tax (Mining Withholding Tax) See Income Tax Assessment Bill 1979 Amendment Bill (No. 2) 1979. Income Tax (Non-Resident Companies) See Income Tax Assessment Bill 1978 Amendment Bill (No. 4) 1978. Income Tax (International Agreements) See Income Tax Assessment Amendment Bill 1980 Amendment Bill 1980. Income Tax (International Agreements) 19 Identical to the memorandum c. 20.8.1980 EM Amendment Bill (No. 2) 1980 presented to the House of Representatives. Income Tax (Rates) Amendment Bill (No. See Income Tax Assessment 2) 1978 Amendment Bill (No. 4) 1978. Income Tax (Rates) Amendment Bill 52 Introduction, pp. 1-5; Income Tax c. 28.9.1978 EM 1978 [No. 2] (Rates) Amendment Bill 1978, pp. 6-14; Income Tax Assessment Amendment Bill (No. 2) 1978; pp. 15-45; Income Tax (Individuals) Bill 1978, pp. 46-47; Income Tax (Companies and Superannuation Funds) Bill 1978, pp. 48-49; Health Insurance Levy Bill 1978, pp. 50-52. Identical to the memorandum presented to the House of Representatives, but not present in the House of Representatives volume. Income Tax (Rates) Amendment Bill See Income Tax Laws 1979 Amendment Bill 1979. Income Tax (Rates and Assessment) 4 Identical to the memorandum c. 24.5.1979 EM Amendment Bill 1979 presented to the House of Representatives. Income Tax Assessment Amendment Bill 75 Identical to the memorandum c. 7.4.1978 EM 1978 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 40 Bill Title No. of Notes Date CM Pages or EM Income Tax Assessment Amendment Bill See Income Tax (Rates) (No. 2) 1978 Amendment Bill 1978. Income Tax Assessment Amendment Bill 3 Identical to the memorandum c. EM (No. 3) 1978 presented to the House of 19.10.1978 Representatives. Income Tax Assessment Amendment Bill 16 Supplementary Explanatory c. EM (No. 4) 1978 Memorandum. Introduction, p. 1; 30.10.1978 Income Tax Assessment Amendment Bill (No. 4) 1978, pp. 2-15; Income Tax (Companies and Superannuation Funds) Amendment Bill 1978, Income Tax (Rates) Amendment Bill (No. 2) 1978 and Income Tax (Non- Resident Companies) Bill 1978, p. 16. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 15 Income Tax Assessment c. 3.5.1979 EM (No. 2) 1979 Amendment Bill (No. 2) 1979, pp. 1-15; Income Tax (Mining Withholding Tax) Bill 1979, p. 15. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill See Taxation Administration (No. 3) 1979 Amendment Bill 1979. Income Tax Assessment Amendment Bill 20 Introduction, pp. 1-2; Income Tax c. EM (No. 5) 1979 Assessment Amendment Bill (No. 18.10.1979 5) 1979, pp. 2-19; Loan (Income Equalization Deposits) Amendment Bill 1979, pp. 19-20. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 61 Introduction, pp. 1-4; Income Tax c. 20.3.1980 EM 1980 Assessment Amendment Bill 1980, pp. 5-26; Income Tax (International Agreements) Amendment Bill 1980, pp. 27-61. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 10 Identical to the memorandum c. 1.5.1980 EM (No. 3) 1980 presented to the House of Representatives. Income Tax Assessment Amendment Bill 39 Introduction, pp. 1-4; Income Tax c. 19.8.1980 EM

Commonwealth Explanatory Memoranda 1901–1982 41 Bill Title No. of Notes Date CM Pages or EM (No. 4) 1980 Assessment Amendment Bill (No. 4) 1980, pp. 5-36; Income Tax (Individuals) Bill 1980, p. 37; Income Tax (Companies and Superannuation Funds) Bill 1980, pp. 38-39. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 19 Identical to the memorandum c. 28.8.1980 EM (No. 5) 1980 presented to the House of Representatives. Income Tax Laws Amendment Bill 1979 43 Introduction, pp. 1-5; Income Tax c. EM Laws Amendment Bill 1979, pp. 25.10.1979 6-32; Income Tax (Rates) Amendment Bill 1979, pp. 33-41; Income Tax (Individuals) Bill 1979, p. 42; Income Tax (Companies and Superannuation Funds) Bill 1979, pp. 42-43. Identical to the memorandum presented to the House of Representatives.

Session 1978-79-80: Volume 4 (of 5) Jurisdiction of Courts (Miscellaneous 39 c. 28.9.1978EM Amendments) Bill 1978 Loan (Income Equalization Deposits) See Income Tax Assessment Amendment Bill 1979 Amendment Bill (No. 5) 1979. National Companies and Securities 64 Identical to the memorandum c. 28.8.1979 EM Commission Bill 1979 presented to the House of Representatives. Naval Defence Amendment Bill 1979 See Defence Amendment Bill 1979. Navigation Amendment Bill 1979 169 Title reads: “Explanatory notes on c. 22.5.1979 EM clauses.” Identical to the memorandum presented to the House of Representatives. Navigation Amendment Bill 1980 134 Title reads: “Explanatory notes on c. 23.4.1980 EM clauses.” Identical to the memorandum presented to the House of Representatives. Bill 1979 11 Differs slightly from the c. 1.5.1979 EM memorandum presented to the House of Representatives. Parliament House Construction Authority 4 Identical to the memorandum c. 8.3.1979 EM Bill 1979 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 42 Bill Title No. of Notes Date CM Pages or EM Pay-roll Tax (Territories) Assessment 6 Identical to the memorandum c. 6.4.1978 EM Amendment Bill 1978 presented to the House of Representatives. Pay-roll Tax (Territories) Assessment 6 Identical to the memorandum c. 24.5.1978 EM Amendment Bill (No. 2) 1978 presented to the House of Representatives. Pay-roll Tax (Territories) Assessment 8 Identical to the memorandum c. 21.2.1979 EM Amendment Bill 1979 presented to the House of Representatives. Pay-roll Tax (Territories) Assessment See Taxation Administration Amendment Bill (No. 2) 1979 Amendment Bill 1979. Pay-roll Tax (Territories) Assessment 7 Identical to the memorandum c. 21.2.1980 EM Amendment Bill 1980 presented to the House of Representatives. Pay-roll Tax Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Petroleum Retail Marketing Franchise Bill 31 Identical to the memorandum c. 9.9.1980 EM 1980 presented to the House of Representatives. Petroleum Retail Marketing Sites Bill 11 Identical to the memorandum c. 9.9.1980 EM 1980 presented to the House of Representatives. Petroleum (Submerged Lands) 32 Identical to the memorandum c. 23.4.1980 EM Amendment Bill 1980 presented to the House of Representatives. Preference to Australian Goods 8 c. 8.1980 EM (Commonwealth Authorities) Bill 1980

Session 1978-79-80: Volume 5 (of 5) Racial Discrimination Amendment Bill 6 c. 19.2.1980EM 1979 Repatriation Acts Amendment Bill 1979 vii, 27 Identical to the memorandum c. 1.3.1979 EM presented to the House of Representatives. Sales Tax Assessment (Nos. 1 to 9) 58 Introduction, pp. 1-6; Bill No. 1, c. EM Amendment Bills 1978 pp. 6-33; Bill No. 2, pp. 34-38; 16.11.1978 Bill No. 3, pp. 39-42; Bill No. 4, pp. 43-46; Bill No. 5, p. 47; Bill No. 6, pp. 48-51; Bill No. 7, pp. 52-54; Bill No. 8, pp. 55-57; Bill No. 9, p. 58. Identical to the memorandum presented to the House of Representatives. Sales Tax (Exemptions and 10 Identical to the memorandum c. 25.5.1978 EM Classifications) Amendment Bill 1978 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 43 Bill Title No. of Notes Date CM Pages or EM Sales Tax (Exemptions and 2 Identical to the memorandum c. 16.8.1978 EM Classifications) Amendment Bill (No. 2) presented to the House of 1978 Representatives. Sales Tax (Exemptions and 6 Identical to the memorandum c. 24.5.1979 EM Classifications) Amendment Bill (No. 2) presented to the House of 1979 Representatives. Seas and Submerged Lands Amendment See Coastal Waters (State Powers) Bill 1980 Bill 1980. Securities Industry Bill 1980 ix, Introduction, pp. 1-8; Securities c. 2.4.1980 EM 160 Industry Bill 1980, pp. 9-140; Securities Industry (Fees) Bill 1980, pp. 141-142. Identical to the memorandum presented to the House of Representatives. States Grants (Urban Public Transport) 5 Identical to the memorandum c. 6.4.1978 EM Bill 1978 presented to the House of Representatives. Statutory Rules Publication Amendment 3 c. 20.2.1980EM Bill 1980 Sugar Agreement Bill 1979 4 Identical to the memorandum c. EM presented to the House of 25.10.1979 Representatives. Taxation Administration Amendment Bill 16 Introduction, pp. 1-3; Taxation c. 24.5.1979 EM 1979 Administration Amendment Bill 1979, pp. 3-9; Estate Duty Assessment Amendment Bill 1979, pp. 4-9; Gift Duty Assessment Amendment Bill 1979, pp. 9-11; Income Tax Assessment Amendment Bill (No. 3) 1979, pp. 11-13; Pay-roll Tax Assessment Amendment Bill 1979, pp. 13-16; Pay-roll Tax (Territories) Assessment Amendment Bill (No. 2) 1979, p. 16. Identical to the memorandum presented to the House of Representatives. Trade Practices Amendment Bill 1978 10 Identical to the memorandum c. 13.4.1978 EM presented to the House of Representatives. Trade Practices Amendment Bill (No. 2) 2 Identical to the memorandum c. EM 1978 presented to the House of 26.10.1978 Representatives. Trade Practices (Boycotts) Amendment 4 Virtually identical to the c. 16.5.1980 EM Bill 1980 memorandum presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 44 Bill Title No. of Notes Date CM Pages or EM Wheat Industry Stabilization 2 Identical to the memorandum c. 10.5.1979 EM (Reimbursement of Borrowing Costs) Bill presented to the House of 1979 Representatives. Wheat Marketing Bill 1979 18 Identical to the memorandum c. 8.11.1979 EM presented to the House of Representatives.

Session 1980-83: Vol. 1 (of 8) Aboriginal Land Rights Legislation 4 c. 16.3.1982EM Amendment Bill 1982 Administrative Decisions (Judicial See Bank Account Debits Tax Review) Amendment Bill 1982 Administration Bill 1982. Advisory Council for Inter-government 2 Identical to the memorandum c. 4.12.1980 EM Relations Amendment Bill 1981 (original presented to the House of title: Advisory Council for Inter- Representatives. government Relations Amendment Bill 1980) Aged or Disabled Persons Homes 3 Identical to the memorandum c. EM Amendment Bill 1980 presented to the House of 26.11.1980 Representatives. Air Accidents (Commonwealth 5 Identical to the memorandum c. 24.3.1982 EM Government Liability) Amendment Bill presented to the House of 1982 Representatives. Air Navigation (Charges) Amendment 6 Identical to the memorandum c. 19.8.1982 EM Bill 1982 presented to the House of Representatives. Air Navigation Legislation (Validation 2 Identical to the memorandum c. 9.9.1982 EM and Interpretation) Bill 1982 presented to the House of Representatives. Airlines Agreement Bill 1981 7 Identical to the memorandum c. 28.5.1981 EM presented to the House of Representatives. Airlines Equipment Amendment Bill 1981 4 Identical to the memorandum c. 28.5.1981 EM presented to the House of Representatives. Antarctic Marine Living Resources 4 Identical to the memorandum c. 26.3.1981 EM Conservation Bill 1981 presented to the House of Representatives. Apple and Pear Export Charge See Australian Apple and Pear Amendment Bill 1981 Corporation Amendment Bill (No.2) 1981. Apple and Pear Export Underwriting Bill 5 Introduction, pp. 2-3; Apple and c. 26.2.1981 EM 1981 Pear Export Underwriting Bill 1981, p. 4; Apple and Pear Stabilization Amendment Bill 1981, pp. 4-5; Australian Apple

Commonwealth Explanatory Memoranda 1901–1982 45 Bill Title No. of Notes Date CM Pages or EM and Pear Corporation Amendment Bill 1981, p. 5. Identical to the memorandum presented to the House of Representatives. Apple and Pear Levy Amendment Bill See Australian Apple and Pear 1981 Corporation Amendment Bill (No.2) 1981. Apple and Pear Stabilization Amendment See Apple and Pear Export Bill 1981 Underwriting Bill 1981. Archives Bill 1981 31 c. 2.4.1981 EM Archives Bill 1981 37 Title reads; “Memorandum 8.4.1981 CM showing the differences between the Archives Bill 1978 and the Archives Bill 1981.” Asian Development Fund Bill 1982 3 Identical to the memorandum c. 26.8.1982 EM presented to the House of Representatives. Australian Apple and Pear Corporation See Apple and Pear Export Amendment Bill 1981 Underwriting Bill 1981. Australian Apple and Pear Corporation 4 Also deals with these bills: Apple c. 20.8.1981 EM Amendment Bill (No. 2) 1981 and Pear Levy Amendment Bill 1981; Apple and Pear Export Charge Amendment Bill 1981. Austra1ian Bicentennial Road 19 Identical to the memorandum c. EM Development Trust Fund Bill 1982 presented to the House of 14.10.1982 Representatives. Australian Broadcasting Corporation Bill 25 Identical to the memorandum c. 9.9.1982 EM 1982 presented to the House of Representatives. Australian Broadcasting Corporation 6 Identical to the memorandum c. 9.9.1982 EM (Transitional Provisions and presented to the House of Consequential Amendments) Bill 1982 Representatives. Australian Capital Territory Electricity 5 Identical to the memorandum c. 10.3.1982 EM Supply Amendment Bill 1982 presented to the House of Representatives. Australian Capital Territory Stamp Duty 7 Introduction, pp. 1-3; Australian c. 18.8.1981 EM Amendment Bill 1981 Capital Territory Stamp Duty Amendment Bill 1981, pp. 3-5; Australian Capital Territory Tax (Cheques) Amendment Bill 1981, pp. 5-6; Australian Capital Territory Tax (Insurance Business) Amendment Bill 1981, p. 6. Identical to the memorandum presented to the House of Representatives. Australian Capital Territory Stamp Duty See Australian Capital Territory

Commonwealth Explanatory Memoranda 1901–1982 46 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1982 Tax (Vehicle Registration) Amendment Bill 1982. Australian Capital Territory Tax See Australian Capital Territory (Cheques) Amendment Bill 1981 Stamp Duty Amendment Bill 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Stamp Duty Amendment Bill 1981 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Taxation (Administration) (No. 2) 1981 Amendment Bill 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Tax (Vehicle Registration) 1982 Amendment Bill 1982. Australian Capital Territory Tax (Life See Australian Capital Territory Insurance Business) Bill 1981 Taxation (Administration) Amendment Bill 1981. Australian Capital Territory Tax (Vehicle See Australian Capital Territory Registration) Bill 1981 Taxation (Administration) Amendment Bill 1981. Australian Capital Territory Tax (Vehicle 22 Introduction, pp. 2-7; Australian c. EM Registration) Amendment Bill 1982 Capital Territory Tax (Vehicle 14.10.1982 Registration) Amendment Bill 1982, pp. 8-11; Australian Capital Territory Tax (Insurance Business) Amendment Bill 1982, pp. 11-12; Australian Capital Territory Stamp Duty Amendment Bill 1982, pp. 12-15; Australian Capital Territory Taxation (Administration) Amendment Bill 1982, pp. 15-21. Identical to the memorandum presented to the House of Representatives. Australian Capital Territory Taxation 23 Introduction, pp. 1-4; Australian c. 15.9.1981 EM (Administration) Amendment Bill 1981 Capital Territory Taxation (Administration) Amendment Bill 1981, pp. 5-17; Australian Capital Territory Tax (Vehicle Registration) Bill 1981, pp. 18-19; Australian Capital Territory Tax (Life Insurance Business) Bill 1981, pp. 20-21; Australian Capital Territory Tax (Insurance Business) Amendment Bill (No. 2) 1981, pp. 21-22. Identical to the memorandum presented to the

Commonwealth Explanatory Memoranda 1901–1982 47 Bill Title No. of Notes Date CM Pages or EM House of Representatives. Australian Capital Territory Taxation See Australian Capital Territory (Administration) Amendment Bill 1982 Tax (Vehicle Registration) Amendment Bill 1982. Australian Federal Police Amendment Bill 5 c. 26.2.1981EM 1981 Australian Meat and Live-stock 6 Identical to the memorandum c. EM Corporation Amendment Bill 1980 presented to the House of 26.11.1980 Representatives. Australian Meat and Live-stock 3 Identical to the memorandum c. 10.9.1981 EM Corporation Amendment Bill 1981 presented to the House of Representatives. Australian Meat and Live-stock 8 Identical to the memorandum c. 29.4.1982 EM Corporation Amendment Bill 1982 presented to the House of Representatives. Australian National Airlines Repeal Bill 7 Identical to the memorandum c. 28.5.1981 EM 1981 presented to the House of Representatives. Australian National University 3 Identical to the memorandum c. 28.5.1981 EM Amendment Bill 1981 presented to the House of Representatives. Australian National University 5 Identical to the memorandum c. EM Amendment Bill (No. 2) 1981 presented to the House of 15.10.1981 Representatives. Australian National University 4 Identical to the memorandum c. 22.4.1982 EM Amendment Bill (No. 3) 1981 [No. 2] presented to the House of (1982) Representatives. Australian Wine and Brandy Corporation 22 Introduction, pp. 1-3; Australian c. 11.9.1980 EM Bill 1980 [32nd Parliament] Wine and Brandy Corporation Bill 1980, pp. 4-21. Identical to the memorandum presented to the House of Representatives during the 31st Parliament. Bank Account Debits Tax Bill 1982 See Bank Account Debits Tax Administration Bill 1982. Bank Account Debits Tax Administration 37 Introduction, pp. 2-10; Bank c. EM Bill 1982 Account Debits Tax 14.10.1982 Administration Bill 1982, pp. 10- 34; Bank Account Debits Tax Bill 1982, pp. 35-36; Administrative Decisions (Judicial Review) Amendment Bill 1982, p. 37. Identical to the memorandum presented to the House of Representatives. Barley Research Bill 1980 See Barley Research Levy Bill 1980.

Commonwealth Explanatory Memoranda 1901–1982 48 Bill Title No. of Notes Date CM Pages or EM Barley Research Levy Bill 1980 8 Also deals with the Barley c. EM Research Bill 1980. Identical to 26.11.1980 the memorandum presented to the House of Representatives. Beef Industry (Incentive Payments) 3 Identical to the memorandum c. 30.4.1981 EM Amendment Bill 1981 presented to the House of Representatives. Bounty Acts Amendment Bill 1982 3 Identical to the memorandum c. 25.2.1982 EM presented to the House of Representatives. Bounty (Berry Fruits) Bill 1982 7 Identical to the memorandum c. 19.8.1982 EM presented to the House of Representatives. Bounty (Non-adjustable Wrenches) Bill 6 Identical to the memorandum c. 25.2.1981 EM 1981 presented to the House of Representatives. Bounty (Polyester-Cotton Yarn) 3 Identical to the memorandum c. 25.2.1981 EM Amendment Bill 1981 presented to the House of Representatives. Bounty (Printed Fabrics) Bill 1981 7 Identical to the memorandum c. 3.6.1981 EM presented to the House of Representatives. Bounty (Ships) Amendment Bill 1982 3 Identical to the memorandum c. 19.8.1982 EM presented to the House of Representatives. Bounty (Textile Yarns) Bill 1981 7 Identical to the memorandum c. 3.6.1981 EM presented to the House of Representatives. Broadcasting and Television Amendment 36 Introduction, pp. 2-5; c. 3.6.1981 EM Bill 1981 Broadcasting and Television Amendment Bill 1981, pp. 6-33; Broadcasting Stations Licence Fees Amendment Bill 1981, p. 34. Identical to the memorandum presented to the House of Representatives. Broadcasting and Television Amendment 20 Introduction, pp. 1-2; c. EM Bill 1982 Broadcasting and Television 14.10.1982 Amendment Bill 1982, pp. 1-15; Broadcasting Stations Licence Fees Amendment Bill 1982, p. 16; Television Stations Licence Fees Amendment Bill 1982, p. 16-17. Identical to the memorandum presented to the House of Representatives. Broadcasting Stations Licence Fees Bill 3 Identical to the memorandum c. EM

Commonwealth Explanatory Memoranda 1901–1982 49 Bill Title No. of Notes Date CM Pages or EM 1981 presented to the House of 21.10.1981 Representatives. Broadcasting Stations Licence Fees See Broadcasting and Television Amendment Bill 1981 Amendment Bill 1981. Broadcasting Stations Licence Fees 3 Also treats the Television Stations c. 18.8.1981 EM Amendment Bill (No. 2) 1981 Licence Fees Amendment Bill 1981. Identical to the memorandum presented to the House of Representatives. Broadcasting Stations Licence Fees See Broadcasting and Television Amendment Bill 1982 Amendment Bill 1982. Canberra College of Advanced Education 4 Identical to the memorandum c. EM Amendment Bill 1981 presented to the House of 15.10.1981 Representatives. Canberra College of Advanced Education 4 Text is identical to that of the c. 22.4.1982 EM Amendment Bill 1981 [No. 2] (1982) Explanatory Memorandum for the first bill of this title, introduced on 15 October 1981. Canned Fruits Levy Amendment Bill 3 Identical to the memorandum c. 18.2.1982 EM 1982 presented to the House of Representatives. Canned Fruits Marketing Legislation 5 Identical to the memorandum c. 18.2.1982 EM Repeal and Amendment Bill 1982 presented to the House of Representatives. Census and Statistics Amendment Bill 4 Identical to the memorandum c. 30.4.1981 EM 1981 presented to the House of Representatives. Census and Statistics Amendment Bill 8 Identical to the memorandum c. EM (No. 2) 1981 presented to the House of 15.10.1981 Representatives. Christmas Island Agreement Amendment 2 Identical to the memorandum c. 9.6.1981 EM Bill 1981 presented to the House of Representatives. Christmas Island Amendment Bill 1980 2 Virtually identical to the c. 5.12.1980 EM memorandum presented to the House of Representatives—only the heading differs. Civil Aviation (Carriers’ Liability) 3 Identical to the memorandum c. 24.3.1982 EM Amendment Bill 1982 presented to the House of Representatives.

Session 1980-83: Vol. 2 (of 8) Coal Excise Amendment Bill 1981 3 Identical to the memorandum c. 25.2.1981 EM presented to the House of Representatives. Coal Industry Legislation Amendment 4 Identical to the memorandum c. 18.3.1982 EM

Commonwealth Explanatory Memoranda 1901–1982 50 Bill Title No. of Notes Date CM Pages or EM Bill 1982 presented to the House of Representatives. Commerce (Trade Descriptions) 3 Identical to the memorandum c. 10.9.1981 EM Amendment Bill 1981 presented to the House of Representatives. Commonwealth Banks Amendment Bill 16 Identical to the memorandum c. 26.3.1981 EM 1981 presented to the House of Representatives. Commonwealth Employees 4 Identical to the memorandum c. 3.3.1981 EM (Redeployment and Retirement) presented to the House of Amendment Bill 1981 Representatives. Commonwealth Employees (Voluntary 3 Identical to the memorandum c. 25.3.1982 EM Membership of Unions) Bill 1982 presented to the House of Representatives. Commonwealth Functions (Statutes 61 Identical to the memorandum c. 27.5.1981 EM Review) Bill 1981 presented to the House of Representatives. Commonwealth Grants Commission 3 Identical to the memorandum c. EM Amendment Bill 1981 presented to the House of 27.10.1981 Representatives. Commonwealth Legal Aid Commission 10 c. 14.5.1981EM Amendment Bill 1981 Commonwealth Teaching Service 3 Identical to the memorandum c. 4.12.1980 EM Amendment Bill 1981 (original title: presented to the House of Commonwealth Teaching Service Representatives. Amendment Bill 1980) Companies Bill 1981 xxiii, Identical to the memorandum c. 30.4.1981 EM 854 presented to the House of Representatives, but Parliamentary Library copy lacks pp. 855–7. Companies (Acquisition of Shares) 19 Identical to the memorandum c. 2.12.1980 EM Amendment Bill 1981 (original title: presented to the House of Companies (Acquisition of Shares) Representatives. Amendment Bill 1980) Companies (Acquisition of Shares) 24 Introduction, pp. 1-5; Companies c. 30.4.1981 EM Amendment Bill (No. 2) 1981 (Acquisition of Shares) Amendment Bill (No. 2) 1981, pp. 6-21; Companies (Acquisition of Shares—Fees) Amendment Bill 1981, p. 21. Identical to the memorandum presented to the House of Representatives. Companies (Acquisition of Shares—Fees) See Companies (Acquisition of Amendment Bill 1981 Shares) Amendment Bill (No. 2) 1981. Companies and Securities (Interpretation 10 Identical to the memorandum c. 2.12.1980 EM and Miscellaneous Provisions) presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 51 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1981 (original title: Representatives. Companies and Securities (Interpretation and Miscellaneous Provisions) Amendment Bill 1980) Companies and Securities (Interpretation 7 Identical to the memorandum c. 30.4.1981 EM and Miscellaneous Provisions) presented to the House of Amendment Bill (No. 2) 1981 Representatives. Companies and Securities Legislation 73 Identical to the memorandum c. 10.9.1981 EM (Miscellaneous Amendments) Bill 1981 presented to the House of Representatives. Companies (Fees) Bill 1981 8 Identical to the memorandum c. 30.4.1981 EM presented to the House of Representatives. Companies (Miscellaneous Amendments) 44 Identical to the memorandum c. 30.4.1981 EM Bill 1981 presented to the House of Representatives. Companies (Transitional Provisions) Bill 48 Identical to the memorandum c. 30.4.1981 EM 1981 presented to the House of Representatives.

Session 1980-83: Vol. 3 (of 8) Complaints (Australian Federal Police) 61 c. 26.2.1981EM Bill 1981 Conciliation and Arbitration Amendment 9 Identical to the memorandum c. 14.5.1981 EM Bill 1981 presented to the House of Representatives. Conciliation and Arbitration Amendment 8 Private Senator’s Bill. c. EM Bill (No. 2) 1981 25.11.1981 Conciliation and Arbitration Amendment 30 Identical to the memorandum c. 25.3.1982 EM Bill 1982 presented to the House of Representatives. Conciliation and Arbitration 5 Identical to the memorandum c. EM (Complementary Industrial Relations presented to the House of 21.10.1982 System) Amendment Bill 1982 Representatives. Conciliation and Arbitration (Government 11 Identical to the memorandum c. EM Service) Amendment Bill 1982 presented to the House of 10.11.1982 Representatives. Conciliation and Arbitration 9 Identical to the memorandum c. EM (Management of Organisations) presented to the House of 26.10.1982 Amendment Bill 1982 Representatives. Constitution Alteration (Fixed Term 7 Private Senator’s Bill. c. EM Parliaments) Bill 1982 11.11.1981 Continental Shelf (Living Natural See Foreign Fishing Boats Levy Resources) Amendment Bill 1981 Bill 1981. Copyright Amendment Bill 1981 6 c. 2.4.1981 EM Cotton Levy Bill 1982 8 Also deals with the Cotton c. 9.9.1982 EM

Commonwealth Explanatory Memoranda 1901–1982 52 Bill Title No. of Notes Date CM Pages or EM Research Bill 1982. Identical to the memorandum presented to the House of Representatives. Cotton Research Bill 1982 See Cotton Levy Bill 1982. Crimes Amendment Bill 1981 15 c. EM 15.10.1981 Crimes (Currency) Bill 1981 12 Identical to the memorandum c. 8.9.1981 EM presented to the House of Representatives. Crimes (Taxation Offences) Bill 1980 19 Identical to the memorandum c. EM presented to the House of 26.11.1980 Representatives. Criminal Investigation Bill 1981 39 c. EM 18.11.1981 Criminal Investigation Bill 1981 76 Title reads: “Memorandum 18.11.1981 CM showing the differences between the Criminal Investigation Bill 1977 and the Criminal Investigation Bill 1981.” Crown Debts (Priority) Bill 1981 13 Identical to the memorandum c. 30.4.1981 EM presented to the House of Representatives. Currency Amendment Bill 1981 7 Identical to the memorandum c. 26.2.1981 EM presented to the House of Representatives. Customs Amendment Bill (No. 4) 1980 3 Identical to the memorandum c. 3.12.1980 EM presented to the House of Representatives. Customs Amendment Bill 1981 7 Bears the House of c. 5.1981 EM Representatives imprint, but with the note: “Replaces Explanatory Memorandum previously circulated.” Customs Amendment (Securities) Bill 3 Identical to the memorandum c. 6.5.1981 EM 1981 presented to the House of Representatives. Customs Amendment (Tenders) Bill 1981 4 Identical to the memorandum c. 30.4.1981 EM presented to the House of Representatives. Customs and Excise Amendment Bill 22 Identical to the memorandum c. 24.3.1982 EM 1982 presented to the House of Representatives. Customs Securities (Anti-Dumping) 5 Identical to the memorandum c. 8.12.1982 EM Amendment Bill 1982 presented to the House of Representatives. Customs Securities (Penalties) Bill 1981 3 Identical to the memorandum c. 30.4.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 53 Bill Title No. of Notes Date CM Pages or EM presented to the House of Representatives. Customs Tariff Amendment Bill (No. 2) 3 Identical to the memorandum c. 3.12.1980 EM 1980 presented to the House of Representatives. Customs Tariff Amendment (Off-shore 4 Identical to the memorandum c. 25.3.1982 EM Installations) Bill 1982 presented to the House of Representatives. Customs Tariff (Anti-Dumping) 6 Identical to the memorandum c. 6.5.1981 EM Amendment Bill 1981 presented to the House of Representatives. Customs Tariff (Anti-Dumping) 3 Identical to the memorandum c. 8.12.1982 EM Amendment Bill (No. 2) 1982 presented to the House of Representatives. Customs Tariff (Anti-Dumping) 4 Identical to the memorandum c. 22.4.1982 EM Amendment (Countervailing Duties) Bill presented to the House of 1982 Representatives. Customs Tariff (Anti-Dumping) 4 Identical to the memorandum c. 25.3.1982 EM Amendment (Off-shore Installations) Bill presented to the House of 1982 Representatives. Customs Tariff (Coal Export Duty) 3 Identical to the memorandum c. 18.2.1982 EM Amendment Bill 1982 presented to the House of Representatives. Customs Undertakings (Penalties) Bill 3 Identical to the memorandum c. 30.4.1981 EM 1981 presented to the House of Representatives. Customs (Unlawful Exportation of Food) 3 Identical to the memorandum c. 10.9.1981 EM Amendment Bill 1981 presented to the House of Representatives. Customs (Valuations) Amendment Bill 11 Identical to the memorandum c. 27.8.1981 EM 1981 presented to the House of Representatives.

Session 1980-83: Vol. 4 (of 8) Dairy Products (Export Inspection 3 Identical to the memorandum c. 18.2.1982 EM Charge) Bill 1982 presented to the House of Representatives. Dairy Products (Export Inspection 5 Identical to the memorandum c. 18.2.1982 EM Charge) Collection Bill 1982 presented to the House of Representatives. Dairying Industry Research and 2 Identical to the memorandum c. EM Promotion Levy Amendment Bill 1980 presented to the House of 26.11.1980 Representatives. Dairying Research Amendment Bill 1981 3 Identical to the memorandum c. 26.2.1981 EM presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 54 Bill Title No. of Notes Date CM Pages or EM Defence Acts Amendment Bill 1981 23 Does not include the 1-page c. 17.9.1981 EM corrigendum presented to the House of Representatives. Defence Force Discipline Bill 1982 418 Identical to the memorandum c. 29.4.1982 EM presented to the House of Representatives. Defence Force Discipline Bill 1982 6 Supplementary Explanatory c. 10.8.1982 EM Memorandum. Defence Force Discipline Bill 1982, pp. 1-4; Defence Force (Miscellaneous Provisions) Bill 1982, p. 5. Identical to the memorandum presented to the House of Representatives. Defence Force (Miscellaneous Provisions) 49 Identical to the memorandum c. 29.4.1982 EM Bill 1982 presented to the House of Representatives. Defence Force Retirement and Death 7 Identical to the memorandum c. 27.8.1981 EM Benefits Amendment Bill 1981 presented to the House of Representatives. Defence (Visiting Warships) Bill 1982 8 Identical to the memorandum c. 18.8.1982 EM presented to the House of Representatives. Departure Tax Amendment Bill 1981 2 Also deals with the Departure Tax c. 18.8.1981 EM Collection Amendment Bill 1981. Identical to the memorandum presented to the House of Representatives. Departure Tax Collection Amendment See Departure Tax Amendment Bill 1981 Bill 1981. Designs Amendment Bill 1981 17 Identical to the memorandum c. 7.4.1981 EM presented to the House of Representatives. Diesel Fuel Tax Amendment Bill (No. 1) 3 Identical to the memorandum c. 17.8.1982 EM 1982 presented to the House of Representatives. Diesel Fuel Tax Amendment Bill (No. 2) 3 Identical to the memorandum c. 17.8.1982 EM 1982 presented to the House of Representatives. Diesel Fuel Taxes Legislation 8 Identical to the memorandum c. 17.8.1982 EM Amendment Bill 1982 presented to the House of Representatives. Domicile Bill 1982 8 c. EM 20.10.1981 Domicile (Consequential Amendments) 3 c. EM Bill 1982 20.10.1981

Commonwealth Explanatory Memoranda 1901–1982 55 Bill Title No. of Notes Date CM Pages or EM Dried Fruit (Export Inspection Charge) 3 Identical to the memorandum c. 7.5.1981 EM Bill 1981 presented to the House of Representatives. Dried Fruit (Export Inspection Charge) 3 Identical to the memorandum c. 7.5.1981 EM Collection Bill 1981 presented to the House of Representatives. Dried Fruits Export Charges Amendment 4 Identical to the memorandum c. 19.8.1982 EM Bill 1982 presented to the House of Representatives. Dried Sultana Production Underwriting 8 Identical to the memorandum c. EM Bill 1982 (original title: Dried Sultana presented to the House of 29.10.1981 Production Underwriting Bill 1981) Representatives. Drought Assistance (Primary Producers) 6 Identical to the memorandum c. 16.9.1982 EM Bill 1982 presented to the House of Representatives. Edible Oils (Export Inspection Charge) 3 Identical to the memorandum c. 18.2.1982 EM Bill 1982 presented to the House of Representatives. Edible Oils (Export Inspection Charge) 5 Identical to the memorandum c. 18.2.1982 EM Collection Bill 1982 presented to the House of Representatives. Eggs (Export Inspection Charge) Bill 3 Identical to the memorandum c. 18.2.1982 EM 1982 presented to the House of Representatives. Eggs (Export Inspection Charge) 5 Identical to the memorandum c. 18.2.1982 EM Collection Bill 1982 presented to the House of Representatives. Environment Protection (Sea Dumping) 10 Identical to the memorandum c. 14.5.1981 EM Bill 1981 presented to the House of Representatives. Epidemiological Studies (Confidentiality) 6 Identical to the memorandum c. 20.8.1981 EM Bill 1981 presented to the House of Representatives. Excise Amendment Bill 1981 3 Identical to the memorandum c. 7.5.1981 EM presented to the House of Representatives. Excise Tariff Amendment Bill 1981 3 Identical to the memorandum c. 26.3.1981 EM presented to the House of Representatives. Excise Tariff Amendment (Off-shore 3 Identical to the memorandum c. 25.3.1982 EM Installations) Bill 1982 presented to the House of Representatives. Excise Tariff (Coal) Amendment Bill 3 Identical to the memorandum c. 18.3.1982 EM 1982 presented to the House of Representatives. Excise Tariff (Petroleum) Amendment 3 Identical to the memorandum c. 21.4.1982 EM

Commonwealth Explanatory Memoranda 1901–1982 56 Bill Title No. of Notes Date CM Pages or EM Bill 1982 presented to the House of Representatives. Export Control Bill 1982 12 Identical to the memorandum c. 22.4.1982 EM presented to the House of Representatives. Export Control (Miscellaneous 8 Identical to the memorandum c. 22.4.1982 EM Amendments) Bill 1982 presented to the House of Representatives. Export Grants Acts Amendment Bill 1981 6 Identical to the memorandum c. 20.8.1981 EM presented to the House of Representatives. Export Market Development Grants 5 Identical to the memorandum c. 26.8.1982 EM Amendment Bill 1982 presented to the House of Representatives. Family Law Amendment Bill 1981 32 c. EM 20.10.1981 Federal Proceedings (Costs) Bill 1980 13 c. 2.12.1980 EM Fish (Export Inspection Charge) Bill 1981 3 Identical to the memorandum c. 7.5.1981 EM presented to the House of Representatives. Fish (Export Inspection Charge) 3 Identical to the memorandum c. 7.5.1981 EM Collection Bill 1981 presented to the House of Representatives. Fisheries Agreements (Payments) Bill See Foreign Fishing Boats Levy 1981 Bill 1981. Fisheries Amendment Bill 1981 See Foreign Fishing Boats Levy Bill 1981. Flags Amendment Bill 1981 See Shipping Registration Bill 1981. Foreign Antitrust Judgments (Restriction 6 c. 11.6.1981EM of Enforcement) Amendment Bill 1981 Foreign Fishing Boats Levy Bill 1981 11 Introduction, pp. 1-2; Foreign c. 24.9.1981 EM Fishing Boats Levy Bill 1981, p 3; Fisheries Agreements (Payments) Bill 1981, p. 4; Fisheries Amendment Bill 1981, pp. 5-7; Continental Shelf (Living Natural Resources) Amendment Bill 1981, pp. 8-10. Identical to the memorandum presented to the House of Representatives. Freedom of Information Bill 1981 61 2.4.1981 EM Freedom of Information Bill 1981 38 Title reads: “Memorandum 8.4.1981 CM showing the differences between the Freedom of Information Bill 1978 and the Freedom of

Commonwealth Explanatory Memoranda 1901–1982 57 Bill Title No. of Notes Date CM Pages or EM Information Bill 1981.”

Session 1980-83: Vol. 5 (of 8) Governor-General Amendment Bill 1982 3 Identical to the memorandum c. 29.4.1982 EM presented to the House of Representatives. Health Acts Amendment Bill 1981 38 Identical to the memorandum c. 2.6.1981 EM presented to the House of Representatives. Health Legislation Amendment Bill 1982 31 Takes account of House of c. 5.5.1982 EM Representatives amendments to the bill. Health Legislation Amendment Bill (No. 16 Identical to the memorandum c. EM 2) 1982 presented to the House of 14.10.1982 Representatives. Health Legislation Amendment Bill (No. 3 Identical to the memorandum c. EM 3) 1982 presented to the House of 10.11.1982 Representatives. Home Deposit Assistance Bill 1982 23 Identical to the memorandum c. 29.4.1982 EM presented to the House of Representatives. Homes Savings Grant Acts Amendment 4 Identical to the memorandum c. 29.4.1982 EM Bill 1982 presented to the House of Representatives. Homes Savings Grant Amendment Bill 6 Identical to the memorandum c. EM 1980 presented to the House of 26.11.1980 Representatives. Honey (Export Inspection Charge) Bill 3 Identical to the memorandum c. 18.2.1982 EM 1982 presented to the House of Representatives. Honey (Export Inspection Charge) 5 Identical to the memorandum c. 18.2.1982 EM Collection Bill 1982 presented to the House of Representatives. Housing Assistance Bill 1981 9 Identical to the memorandum c. 14.5.1981 EM presented to the House of Representatives. Human Rights Commission Bill 1981 11 c. 10.3.1981 EM Immigration (Unauthorised Arrivals) 6 Identical to the memorandum c. EM Amendment Bill 1980 presented to the House of 27.11.1980 Representatives. Income Tax Assessment Amendment Bill 21 Identical to the memorandum c. EM (No. 6) 1980 presented to the House of 27.11.1980 Representatives. Income Tax Assessment Amendment Bill 3 Addendum to the Explanatory EM (No. 6) 1980 Memorandum. Explains House of Representatives amendments to

Commonwealth Explanatory Memoranda 1901–1982 58 Bill Title No. of Notes Date CM Pages or EM the bill. Income Tax Assessment Amendment Bill 49 Identical to the memorandum c. 27.5.1981 EM 1981 presented to the House of Representatives. Income Tax Assessment Amendment Bill 13 Identical to the memorandum c. EM (No. 2) 1981 [No. 2] (House of presented to the House of 28.10.1981 Representatives title: Income Tax Representatives. Assessment Amendment Bill (No. 2) 1981) Income Tax Assessment Amendment Bill 84 Identical to the memorandum c. 24.3.1982 EM 1982 presented to the House of Representatives. Income Tax Assessment Amendment Bill 38 Identical to the memorandum c. 29.4.1982 EM (No. 2) 1982 presented to the House of Representatives. Income Tax Assessment Amendment Bill 3 Supplementary Explanatory c. 5.5.1982 EM (No. 2) 1982 Memorandum. Explains House of Representatives amendments to the bill. Income Tax Assessment Amendment Bill 4 Identical to the memorandum c. 5.5.1982 EM (No. 3) 1982 presented to the House of Representatives. Income Tax Assessment Amendment Bill 3 Supplementary Explanatory c. 18.5.1982 EM (No. 3) 1982 Memorandum. Takes account of House of Representatives amendments to the bill. Income Tax Assessment Amendment Bill 25 Identical to the memorandum c. 18.8.1982 EM (No. 4) 1982 presented to the House of Representatives. Income Tax Assessment Amendment Bill 65 Introduction, pp. 2-11; Income c. EM (No. 5) 1982 [No. 2] (House of Tax Assessment Amendment Bill 14.10.1982 Representatives title: Income Tax (No. 5) 1982, pp. 11-44; Income Assessment Amendment Bill (No. 5) Tax (Rates) Amendment Bill 1982) 1982, p. 45; Income Tax (Rates) Bill 1982, pp. 45-61; Income Tax (Individuals) Bill 1982, pp. 62-63; Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Bill 1982, pp.63-64; Income Tax (Mining Withholding Tax) Amendment Bill 1982, p. 65. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill See Taxation (Unpaid Company (No. 6) 1982 Tax) Assessment Bill 1982— Supplementary Explanatory

Commonwealth Explanatory Memoranda 1901–1982 59 Bill Title No. of Notes Date CM Pages or EM Memorandum. Income Tax (Assessment and Rates) 37 Identical to the memorandum c. 27.5.1981 EM Amendment Bill 1981 presented to the House of Representatives. Income Tax (Companies, Corporate Unit See Income Tax Laws Trusts and Superannuation Funds) Bill Amendment Bill (No.3) 1981. 1981 Income Tax (Companies, Corporate Unit See Income Tax Assessment Trusts and Superannuation Funds) Bill Amendment Bill (No. 5) 1982 1982 [No. 2]. Income Tax (Diverted Income) Bill 1981 See Income Tax Laws Amendment Bill 1981. Income Tax (Individuals) Bill 1981 See Income Tax Laws Amendment Bill (No.3) 1981. Income Tax (Individuals) Bill 1982 See Income Tax Assessment Amendment Bill (No. 5) 1982 [No. 2]. Income Tax (International Agreements) 37 Identical to the memorandum c. 26.3.1981 EM Amendment Bill 1981 presented to the House of Representatives. Income Tax (International Agreements) 20 Identical to the memorandum c. 27.8.1981 EM Amendment Bill (No. 2) 1981 presented to the House of Representatives. Income Tax (International Agreements) 37 Identical to the memorandum c. 16.9.1982 EM Amendment Bill 1982 presented to the House of Representatives. Income Tax Laws Amendment Bill 1981 81 Introduction, pp. 1-8; Income Tax c. 7.5.1981 EM Laws Amendment Bill 1981, pp. 9-78; Income Tax (Diverted Income) Bill 1981, pp. 79-80. Identical to the memorandum presented to the House of Representatives. Income Tax Laws Amendment Bill (No. 25 Identical to the memorandum c. 27.5.1981 EM 2) 1981 presented to the House of Representatives. Income Tax Laws Amendment Bill (No. 49 Introduction, pp. 1-6; Income Tax c. 23.9.1981 EM 3) 1981 Laws Amendment Bill (No. 3) 1981, pp. 7-45; Income Tax (Individuals) Bill 1981, pp. 45-46; Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Bill 1981, pp. 47-48. Identical to the memorandum presented to the House of Representatives. Income Tax (Mining Withholding Tax) See Income Tax Assessment

Commonwealth Explanatory Memoranda 1901–1982 60 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1982 Amendment Bill (No. 5) 1982 [No. 2]. Income Tax (Rates) Bill 1982 See Income Tax Assessment Amendment Bill (No. 5) 1982 [No. 2]. Income Tax (Rates) Amendment Bill See Income Tax Assessment 1982 Amendment Bill (No. 5) 1982 [No. 2].

Session 1980-83: Vol. 6 (of 8) Independent Air Fares Committee Bill 7 Identical to the memorandum c. 28.5.1981 EM 1981 presented to the House of Representatives. Industrial Research and Development 11 Apparently identical to the c. 8.4.1981 EM Incentives Amendment Bill 1981 memorandum presented to the House of Representatives, but with a different catalogue publication number. International Financial Institutions (Share 21 Identical to the memorandum c. 18.2.1982 EM Increase) Bill 1982 presented to the House of Representatives. International Fund for Agricultural 3 Identical to the memorandum c. 29.4.1982 EM Development Bill 1982 presented to the House of Representatives. International Organisations (Privileges 6 Identical to the memorandum c. EM and Immunities) Amendment Bill 1982 presented to the House of 29.10.1981 (original title: International Organisations Representatives. (Privileges and Immunities) Amendment Bill 1981) Judges’ Pensions Amendment Bill 1981 10 Takes account of House of c. EM Representatives amendments to 20.10.1981 the bill. Judicial Appointment (Western Samoa) 5 Virtually Identical to the c. 4.12.1980 EM Bill 1980 memorandum presented to the House of Representatives—only the heading differs. Koongarra Project Area Bill 1981 5 Identical to the memorandum c. 28.5.1981 EM presented to the House of Representatives. Liquefied Petroleum Gas (Grants) 7 Identical to the memorandum c. 3.12.1980 EM Amendment Bill 1980 presented to the House of Representatives. Liquefied Petroleum Gas (Grants) 9 Identical to the memorandum c. 19.8.1982 EM Amendment Bill 1982 presented to the House of Representatives. Live-stock Export Charge Amendment 3 Identical to the memorandum c. 19.8.1982 EM

Commonwealth Explanatory Memoranda 1901–1982 61 Bill Title No. of Notes Date CM Pages or EM Bill 1982 presented to the House of Representatives. Live-stock Slaughter Levy Amendment 4 Identical to the memorandum c. 19.8.1982 EM Bill 1982 presented to the House of Representatives. Loan Bill (No. 2) 1982 6 Identical to the memorandum c. EM presented to the House of 14.10.1982 Representatives. Local Government (Personal Income Tax 2 Identical to the memorandum c. 28.5.1981 EM Sharing) Amendment Bill 1981 presented to the House of Representatives. Long Service Leave (Commonwealth 3 Takes account of House of c. 26.2.1981 EM Employees) Amendment Bill 1981 Representatives amendments to (original title: Long Service Leave the bill. (Commonwealth Employees) Amendment Bill 1980) Maintenance Orders (Commonwealth 4 c. EM Officers) Amendment Bill 1981 20.10.1981 Meat Export (Penalties) Bill 1981 3 Identical to the memorandum c. 10.9.1981 EM presented to the House of Representatives. Migration Amendment Bill (No. 2) 1980 16 Identical to the memorandum c. EM presented to the House of 27.11.1980 Representatives. Migration Amendment Bill 1981 2 c. EM 20.10.1981 Minerals (Submerged Lands) Bill 1981 Minerals (Submerged Lands) Bill c. 14.5.1981 EM 1981, 54pp; Minerals (Submerged Lands) (Royalty) Bill 1981, 3pp; Minerals (Submerged Lands) (Exploration Permit Fees) Bill 1981, 2 pp; Minerals (Submerged Lands) (Production Licence Fees) Bill 1981, 1 p; Minerals (Submerged Lands) (Works Authority Fees) Bill 1981, 2 pp; Minerals (Submerged Lands) (Registration Fees) Bill 1981, 3 pp. Identical to the memorandum presented to the House of Representatives. Minerals (Submerged Lands) (Exploration See Minerals (Submerged Lands) Permit Fees) Bill 1981 Bill 1981. Minerals (Submerged Lands) (Production See Minerals (Submerged Lands) Licence Fees) Bill 1981 Bill 1981. Minerals (Submerged Lands) See Minerals (Submerged Lands) (Registration Fees) Bill 1981 Bill 1981.

Commonwealth Explanatory Memoranda 1901–1982 62 Bill Title No. of Notes Date CM Pages or EM Minerals (Submerged Lands) (Royalty) See Minerals (Submerged Lands) Bill 1981 Bill 1981. Minerals (Submerged Lands) (Works See Minerals (Submerged Lands) Authority Fees) Bill 1981 Bill 1981. National Companies and Securities 18 Identical to the memorandum c. 2.12.1980 EM Commission Amendment Bill 1981 presented to the House of (original title: National Companies and Representatives. Securities Commission Amendment Bill 1980) National Crimes Commission Bill 1982 8 Takes account of House of c. EM Representatives amendments to 16.11.1982 the bill. National Health Amendment Bill 1981 4 Identical to the memorandum c. EM presented to the House of 27.10.1981 Representatives. Navigation Amendment Bill 1981 See Shipping Registration Bill 1981. Navigation (Protection of the Sea) See Protection of the Sea (Civil Amendment Bill 1981 Liability) Bill 1981. Nitrogenous Fertilizers Subsidy 3 Identical to the memorandum c. EM Amendment Bill 1981 presented to the House of 27.10.1981 Representatives. Non-Government Schools (Loans 3 Identical to the memorandum c. EM Guarantee) Amendment Bill 1981 presented to the House of 15.10.1981 Representatives. Norfolk Island Amendment Bill 1981 4 Virtually identical to the c. 25.8.1981 EM memorandum presented to the House of Representatives—only the heading differs. Northern Territory (Self-Government) 4 Identical to the memorandum c. 19.8.1982 EM Amendment Bill 1982 presented to the House of Representatives. Offences against the Parliament Bill 1981 6 c. EM (Private Senator’s Bill) 12.11.1981 Off-shore Installations (Miscellaneous 23 Identical to the memorandum c. 25.3.1982 EM Amendments) Bill 1982 presented to the House of Representatives. Omega Navigation Facility Bill 1982 5 Identical to the memorandum c. 18.8.1982 EM presented to the House of Representatives. Overseas Students Charge Amendment 3 Identical to the memorandum c. 25.2.1982 EM Bill 1982 presented to the House of Representatives. Overseas Students Charge Collection 3 Identical to the memorandum c. 25.2.1982 EM Amendment Bill 1982 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 63 Bill Title No. of Notes Date CM Pages or EM Overseas Telecommunications 3 Identical to the memorandum c. 3.6.1981 EM Amendment Bill 1981 presented to the House of Representatives. Parliamentary Contributory 8 Identical to the memorandum c. 9.4.1981 EM Superannuation Amendment Bill 1981 presented to the House of Representatives. Parliamentary Secretaries Bill 1980 3 Identical to the memorandum c. EM presented to the House of 26.11.1980 Representatives. Patents Amendment Bill 1981 11 Identical to the memorandum c. 7.4.1981 EM presented to the House of Representatives. Pay-roll Tax (Territories) Assessment 8 Identical to the memorandum c. 14.5.1981 EM Amendment Bill 1981 presented to the House of Representatives. Pay-roll Tax (Territories) Assessment 10 Identical to the memorandum c. EM Amendment Bill 1982 presented to the House of 14.10.1982 Representatives. Petroleum Products Pricing Bill 1981 13 Identical to the memorandum c. 27.5.1981 EM presented to the House of Representatives. Petroleum (Submerged Lands) 5 Identical to the memorandum c. EM Amendment Bill 1982 presented to the House of 28.10.1982 Representatives. Petroleum (Submerged Lands— 6 Identical to the memorandum c. 14.5.1981 EM Miscellaneous Amendments) Bill 1981 presented to the House of Representatives. Petroleum (Submerged Lands) 2 Identical to the memorandum c. 14.5.1981 EM (Registration Fees) Amendment Bill 1981 presented to the House of Representatives. Pig Slaughter Levy Amendment Bill 1981 3 Identical to the memorandum c. 30.4.1981 EM presented to the House of Representatives. Plant Variety Rights Bill 1982 5 Takes account of House of c. 29.4.1982 EM Representatives amendments to the bill, originally titled the Plant Variety Rights Bill 1981. Protection of the Sea (Civil Liability) Bill 52 Introduction, pp. 1-3; Protection c. 5.3.1981 EM 1981 of the Sea (Civil Liability) Bill 1981, pp. 4-15; Protection of the Sea (Powers of Intervention) Bill 1981, pp. 16-25; Protection of the Sea (Discharge of Oil from Ships) Bill 1981, pp. 26-35; Navigation (Protection of the Sea) Amendment Bill 1981, pp. 36-41; Protection of the Sea (Shipping

Commonwealth Explanatory Memoranda 1901–1982 64 Bill Title No. of Notes Date CM Pages or EM Levy) Bill 1981, pp. 42-45; Protection of the Sea (Shipping Levy Collection) Bill 1981, pp. 46-51. Identical to the memorandum presented to the House of Representatives. Protection of the Sea (Discharge of Oil See Protection of the Sea (Civil from Ships) Bill 1981 Liability) Bill 1981. Protection of the Sea (Powers of See Protection of the Sea (Civil Intervention) Bill 1981 Liability) Bill 1981. Protection of the Sea (Shipping Levy) Bill See Protection of the Sea (Civil 1981 Liability) Bill 1981. Protection of the Sea (Shipping Levy See Protection of the Sea (Civil Collection) Bill 1981 Liability) Bill 1981. Public Service Acts Amendment Bill 1981 30 Identical to the memorandum c. EM presented to the House of 29.10.1981 Representatives. Public Service Acts Amendment Bill 1982 14 Supplementary Explanatory c. 30.4.1982 EM Memorandum. Title reads: “Amendments to be moved on behalf of the Government.” Identical to the memorandum presented to the House of Representatives. Public Service and Statutory Authorities 55 Identical to the memorandum c. EM Amendment Bill 1980 presented to the House of 26.11.1980 Representatives. Public Works Committee Amendment Bill 4 Identical to the memorandum c. 5.3.1981 EM 1981 presented to the House of Representatives.

Session 1980-83: Vol. 7 (of 8) Quarantine Amendment Bill 1981 19 Identical to the memorandum c. 9.4.1981 EM presented to the House of Representatives. Queensland Grant (Special Assistance) 4 Identical to the memorandum c. EM Bill 1981 presented to the House of 15.10.1981 Representatives. Racial Discrimination Amendment Bill 2 c. 10.3.1981EM 1981 Radiocommunications Licence Fees Bill 2 Identical to the memorandum c. 4.5.1982 EM 1982 presented to the House of Representatives. Radiocommunications (Miscellaneous 2 Identical to the memorandum c. 4.5.1982 EM Provisions) Bill 1982 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 65 Bill Title No. of Notes Date CM Pages or EM Remuneration and Allowances 9 Carries the House of c. 4.12.1980 EM Amendment Bill 1980 Representatives heading, but differs from the memorandum presented to the House of Representatives. Remuneration and Allowances 6 Identical to the memorandum c. 27.8.1981 EM Amendment Bill 1981 presented to the House of Representatives. Remuneration and Allowances 7 Identical to the memorandum c. 19.8.1982 EM Amendment Bill 1982 presented to the House of Representatives. Repatriation Acts Amendment Bill 1981 28 Identical to the memorandum c. EM presented to the House of 27.10.1981 Representatives. Repatriation Amendment Bill 1982 8 Identical to the memorandum c. 11.3.1982 EM presented to the House of Representatives. Repatriation Legislation Amendment Bill 36 Identical to the memorandum c. 23.9.1982 EM 1982 presented to the House of Representatives. Roads Grants Bill 1981 15 Identical to the memorandum c. 14.5.1981 EM presented to the House of Representatives. Roads Grants Amendment Bill 1982 7 Identical to the memorandum c. 18.3.1982 EM presented to the House of Representatives. Royal Commissions Amendment Bill 6 Takes account of House of c. EM 1982 Representatives amendments to 16.11.1982 the bill. Salaries and Wages Pause Bill 1982 7 Identical to the memorandum c. EM presented to the House of 14.12.1982 Representatives. Sales Tax Amendment Bills (Nos. 1–9) 38 Introduction, pp. 1-3; Sales Tax c. 18.8.1981 EM 1981 Amendment Bills (Nos. 1–9) 1981, pp. 4-6; Sales Tax (Exemptions and Classifications) Amendment Bill 1981, pp. 7-37. Identical to the memorandum presented to the House of Representatives. Sales Tax Amendment Bills (Nos. 1–9) 16 Introduction, pp. 2-5; Sales Tax c. 17.8.1982 EM 1982 Amendment Bills (Nos. 1–9) 1982, pp. 6-9; Sales Tax (Exemptions and Classifications) Amendment Bill 1982, pp. 10-16. Identical to the memorandum presented to the House of

Commonwealth Explanatory Memoranda 1901–1982 66 Bill Title No. of Notes Date CM Pages or EM Representatives. Sales Tax Amendment Bills (Nos. 1A– 9 Identical to the memorandum c. 25.8.1981 EM 9A) 1981 presented to the House of Representatives. Sales Tax Amendment Bills (Nos. 1A– 9 Identical to the memorandum c. 16.2.1982 EM 9A) 1981 [No. 2] (1982) presented to the House of Representatives. Sales Tax Amendment (Off-shore 27 Introduction, pp. 2-8; Off-shore c. 25.3.1982 EM Installations) Bills (Nos. 1–9) 1982 Installations (Miscellaneous Amendments) Bill 1982 (amendments dealing with sales tax law only—see also the EM to the bill of this name, Vol. 6 above), pp. 9-16; Sales Tax Amendment (Off-shore Installations) Bills (Nos. 1–9) 1982, pp. 17-24; Sales Tax (Exemptions and Classifications) Amendment (Off-shore Installations) Bill 1982, pp. 24-25; table, pp. 26-27. Identical to the memorandum presented to the House of Representatives. Sales Tax (Exemptions and See Sales Tax Amendment Bills Classifications) Amendment Bill 1981 (Nos. 1–9) 1981. Sales Tax (Exemptions and See Sales Tax Amendment Bills Classifications) Amendment Bill 1982 (Nos. 1–9) 1982. Sales Tax (Exemptions and See Sales Tax Amendment (Off- Classifications) Amendment (Off-shore shore Installations) Bills (Nos. 1– Installations) Bill 1982 9) 1982. Securities Industry Amendment Bill 1981 24 Identical to the memorandum c. 2.12.1980 EM (original title Securities Industry presented to the House of Amendment Bill 1980) Representatives. Securities Industry Amendment Bill (No. 37 Introduction, pp. 1-5; Securities c. 30.4.1981 EM 2) 1981 Industry Amendment Bill (No. 2) 1981, pp. 6-33; Securities Industry (Fees) Amendment Bill 1981, p. 34. Identical to the memorandum presented to the House of Representatives. Securities Industry (Fees) Amendment See Securities Industry Bill 1981 Amendment Bill (No. 2) 1981. Sex Discrimination Bill 1981 13 c. EM 26.11.1981 Shipping Registration Bill 1981 93 Introduction, pp. 2-4; Shipping c. 26.2.1981 EM Registration Bill 1981, pp. 5-60; Flags Amendment Bill 1981, pp.

Commonwealth Explanatory Memoranda 1901–1982 67 Bill Title No. of Notes Date CM Pages or EM 61-62; Navigation Amendment Bill 1981, pp. 63-93. Identical to the memorandum presented to the House of Representatives. Social Security Amendment Bill 1982 8 Identical to the memorandum c. 9.12.1982 EM presented to the House of Representatives. Social Security Legislation Amendment 57 Identical to the memorandum c. 23.9.1982 EM Bill 1982 presented to the House of Representatives. Social Services Amendment Bill 1981 20 Identical to the memorandum c. EM presented to the House of 27.10.1981 Representatives. Social Services Amendment Bill (No. 2) 5 Identical to the memorandum c. EM 1981 presented to the House of 17.11.1981 Representatives. Social Services Amendment Bill (No. 3) 8 Identical to the memorandum c. EM 1981 presented to the House of 17.11.1981 Representatives. Social Services Amendment Bill (No. 3) 8 Virtually identical to the c. 10.3.1982 EM 1981 [No. 2] (1982) memorandum presented to the House of Representatives for the first (1981) bill. Social Services Legislation Amendment 29 Includes a 2-page addendum. c. 25.3.1982 EM Bill 1982 Identical to the memorandum presented to the House of Representatives. Special Employment-related Programs 5 Identical to the memorandum c. EM Bill 1982 presented to the House of 14.12.1982 Representatives. Special Prosecutors Bill 1982 3 Identical to the memorandum c. 8.9.1982 EM presented to the House of Representatives. Session 1980-83: Vol. 8 (of 8) States Grants (Capital Assistance) Bill 4 Identical to the memorandum c. EM 1981 presented to the House of 27.10.1981 Representatives. States Grants (Schools Assistance) Bill 10 Identical to the memorandum c. EM 1981 presented to the House of 15.10.1981 Representatives. States Grants (Tertiary Education 20 Identical to the memorandum c. EM Assistance) Bill 1981 presented to the House of 15.10.1981 Representatives. States Grants (Tertiary Education 7 Identical to the memorandum c. 30.4.1981 EM Assistance) Amendment Bill 1981 presented to the House of Representatives.

Commonwealth Explanatory Memoranda 1901–1982 68 Bill Title No. of Notes Date CM Pages or EM States Grants (Tertiary Education 12 Identical to the memorandum 21.9.1982 EM Assistance) Amendment Bill 1982 presented to the House of Representatives. States Grants (Tertiary Education 8 Identical to the memorandum 12.3.1982 EM Assistance) Legislation Amendment Bill presented to the House of 1982 Representatives. States (Tax Sharing and Health Grants) 12 Identical to the memorandum c. 28.5.1981 EM Bill 1981 presented to the House of Representatives. States (Tax Sharing and Health Grants) 7 Identical to the memorandum c. 18.2.1982 EM Amendment Bill 1982 presented to the House of Representatives. States (Tax Sharing and Health Grants) 3 Title reads: “Addendum to c. 4.3.1982 EM Amendment Bill 1982 Explanatory Memorandum.” Identical to the memorandum presented to the House of Representatives. States (Tax Sharing and Health Grants) 13 Identical to the memorandum c. 26.8.1982 EM Amendment Bill (No. 2) 1982 presented to the House of Representatives. States (Works and Housing) Assistance 9 Identical to the memorandum c. 16.9.1982 EM Bill 1982 presented to the House of Representatives. Statute Law (Miscellaneous Amendments) 35 Identical to the memorandum c. EM Bill 1981 presented to the House of 27.10.1981 Representatives. Statute Law (Miscellaneous Amendments) 100 c. 25.3.1982EM Bill (No. 1) 1982 Statute Law (Miscellaneous Amendments) 127 Identical to the memorandum c. 26.8.1982 EM Bill (No. 2) 1982 presented to the House of Representatives. Statute Law Revision Bill 1981 32 c. 27.5.1981 EM Student Assistance (Loans Guarantee and 4 c. 9.9.1982 EM Subsidy) Bill 1982 Taxation (Unpaid Company Tax) 90 Introduction, p. 2; Taxation c. EM Assessment Bill 1982 (Unpaid Company Tax) 21.10.1982 Assessment Bill 1982, pp. 3-15; Taxation (Unpaid Company Tax—Vendors) Bill 1982, pp. 16, 88; Taxation (Unpaid Company Tax—Promoters) Bill 1982, pp. 16, 89; Taxation (Unpaid Company Tax) (Consequential Amendments) Bill 1982, pp. 17- 87, 90. Taxation (Unpaid Company Tax) 18 Introduction, p. 1; Taxation c. 9.11.1982 EM Assessment Bill 1982 (Unpaid Company Tax)

Commonwealth Explanatory Memoranda 1901–1982 69 Bill Title No. of Notes Date CM Pages or EM Assessment Bill 1982, pp. 2-5 (supplementary explanatory memorandum—takes account of House of Representatives amendments to the bill); Income Tax Assessment Amendment Bill (No. 6) 1982, pp. 6-17. Taxation (Unpaid Company Tax) See Taxation (Unpaid Company (Consequential Amendments) Bill 1982 Tax) Assessment Bill 1982. Taxation (Unpaid Company Tax— See Taxation (Unpaid Company Promoters) Bill 1982 Tax) Assessment Bill 1982. Taxation (Unpaid Company Tax— See Taxation (Unpaid Company Vendors) Bill 1982 Tax) Assessment Bill 1982. Television Stations Licence Fees Bill 3 Identical to the memorandum c. EM 1981 presented to the House of 21.10.1981 Representatives. Television Stations Licence Fees See Broadcasting Stations Licence Amendment Bill 1981 Fees Amendment Bill (No.2) 1981. Television Stations Licence Fees See Broadcasting and Television Amendment Bill 1982 Amendment Bill 1982. Tobacco Charge Amendment Bill 1982 4 Identical to the memorandum c. 5.5.1982 EM presented to the House of Representatives. Tobacco Charge (Nos. 1–3) Amendment 3 Identical to the memorandum c. 25.2.1982 EM Bill 1982 presented to the House of Representatives. Trade Marks Amendment Bill 1981 7 Identical to the memorandum c. 8.4.1981 EM presented to the House of Representatives. Wheat Marketing Amendment Bill 1982 9 Identical to the memorandum c. EM presented to the House of 27.10.1982 Representatives. Wildlife Protection (Regulation of Exports 37 Identical to the memorandum c. 6.5.1982 EM and Imports) Bill 1982 presented to the House of Representatives. Wildlife Protection (Regulation of Exports 4 Title reads: “Amendments to the c. 17.8.1982 EM and Imports) Bill 1982 Wildlife Protection (Regulation of Exports and Imports) Bill 1982.” Supplementary explanatory memorandum, identical to the one presented to the House of Representatives. Wine Grapes Levy Amendment Bill 1980 5 Wine Grapes Levy Amendment c. EM [32nd Parliament] Bill 1980, 2 pp; Wine Research 26.11.1980 Amendment Bill 1980, 2 pp. Identical to the memorandum

Commonwealth Explanatory Memoranda 1901–1982 70 Bill Title No. of Notes Date CM Pages or EM presented to the House of Representatives during the 31st Parliament, c. 11.9.1980. Wine Research Amendment Bill 1980 See Wine Grapes Levy Amendment Bill 1980 [32nd Parliament]. Wool Industry Amendment Bill 1981 5 Identical to the memorandum c. 7.5.1981 EM presented to the House of Representatives.

House of Representatives Bills Volumes Session 1901–02 Commonwealth Electoral Bill 1902 54 Title reads: “As reported from 31.7.1902 CM Committee of the Whole after recommittal, 30th July 1902.” Commonwealth Electoral Bill 1902 55 Title reads: “As read a third time 20.8.1902 CM 10th August 1902.” Customs Tariff Bill 1902 16 Title reads: “Schedule showing [24.7.1902] CM requests made by the Senate in the Customs Tariff Bill 1902.” Customs Tariff Bill 1902 5 Title reads: “Schedule: 1.9.1902 CM modifications made by the House of Representatives in certain requests of the Senate as to which the Senate again requests the House of Representatives to make the amendments as originally requested.” Public Service Bill 1901 31 Title reads: “As amended in 1.7.1901 CM Committee of the Whole up to 27th June, 1901.” Public Service Bill 1901 31 Title reads: “Bill as amended by 30.4.1902 CM the Senate.—Erased type indicates words struck out, and bold type words inserted.” Session 1904 Conciliation and Arbitration Bill 1904 12 Title reads: “Schedule showing 21.7.1904 CM amendments made in Committee—as reported 19th July, 1904”. Session 1905 Commonwealth Electoral Bill 1905 4 Takes account of Senate 8.12.1905 EM amendments to the bill. Copyright Bill 1905 5 Title reads: “Memorandum of 1.11.1905 EM references to similar provisions in

Commonwealth Explanatory Memoranda 1901–1982 71 Bill Title No. of Notes Date CM Pages or EM acts and bills” in the UK, Australian states and Canada. Takes account of Senate amendments to the bill. Immigration Restriction Amendment Bill 4 Title reads: “Sections of the 23.11.1905 CM 1905 Immigration Restriction Act 1901 as proposed to be amended by the Immigration Restriction Bill 1905, and new clauses proposed to be inserted”. Session 1906 Australian Industries Preservation Bill 4 Title reads: “Part III as proposed 28.6.1906 CM 1906 to be amended”. Session 1907-08 Customs Tariff 1907 67 Title reads: “Schedule showing 2.4.1908 CM requests made by the Senate for amendments in the Customs Tariff 1907.” Identical to the version present in the Senate volume. Customs Tariff 1907 17 Title reads: “Schedule showing 5.5.1908 CM the manner in which, up to 5th May, 1908, the House of Representatives has dealt with the requests by the Senate for amendments.” Identical to the version present in the Senate volume. Customs Tariff 1907 22 Title reads: “Schedule (No. 2) 19.5.1908 CM showing the manner in which the House of Representatives has dealt with the remaining requests by the Senate for amendments, and also showing consequential amendments made in the bill.” Identical to the version present in the Senate volume. Customs Tariff 1907 20 Title reads: “No. 1. Schedule 21.5.1908 CM showing original requested amendments of the Senate which the House of Representatives has not made, and which the Senate again requests the House to make. No. 2. Schedule showing how the Senate has dealt with certain of its original requests for amendments, which amendments have not been made or have been made as to part

Commonwealth Explanatory Memoranda 1901–1982 72 Bill Title No. of Notes Date CM Pages or EM or with modifications by the House of Representatives.” Identical to the version present in the Senate volume. Customs Tariff 1907 14 Title reads: “Schedules showing 28.5.1908 CM how the House of Representatives has dealt with the amendments requested by the Senate in its message No. 28 of the 21st May, 1908.” Identical to the version present in the Senate volume. Marine Insurance Bill 1907 2 Title reads: “Draftsman’s 20.11.1907 EM Memorandum.” Outlines differences from the UK act on which the bill is based. Session 1908 Marine Insurance Bill 1908 2 Title reads: “Draftsman’s 17.9.1908 EM Memorandum.” Session 1909 Bills of Exchange Bill 1909 5 Title reads: “Memorandum on the 30.7.1909 EM bill.” Outlines differences from the UK and Australian State acts on which the bill is based. Commonwealth Conciliation and 4 Title reads: “Reprint of the 30.11.1909; CM Arbitration Bill 1909 (No. 2) Commonwealth Conciliation and tabled Arbitration Bill 1909 (No. 2), 8.12.1909 showing the amendments to be proposed by the Attorney- General.” Commonwealth Electoral Bill 1909 (No. 54 Title reads: “Reprint of the Oct. 1909 CM 2) Commonwealth Electoral Acts, showing the amendments proposed by the Commonwealth Electoral Bill 1909.” Land Tax Assessment Bill 1909 2 26.5.1909 EM Marine Insurance Bill 1909 2 Title reads: “Draftsman’s 21.7.1909 EM Memorandum.” Session 1910 Australian Industries Preservation Bill 4 Title reads: “Memorandum setting 21.10.1910 CM 1910 out the sections of the Principal Act as proposed to be amended.” Customs Bill 1910 8 Title reads: “Memorandum 17.11.1910 CM explaining the alterations proposed to be made in the Principal Act.”

Commonwealth Explanatory Memoranda 1901–1982 73 Bill Title No. of Notes Date CM Pages or EM Defence Bill 1910 8 Title reads: “Memorandum 14.11.1910 CM explaining the alterations proposed to be made in the Principal Act.” Session 1911 Commonwealth Electoral Bill 1911 58 Title reads: “Reprint of the 30.11.1911 CM Commonwealth Electoral Act, showing the amendments proposed by the Commonwealth Electoral Bill.” Conciliation and Arbitration Bill 1911 6 Title reads: “Memorandum 16.10.1911 CM showing the alterations (other than new sections) proposed to be made in the Principal Act.” Conciliation and Arbitration Bill 1911 1 Title reads: “Explanatory 17.11.1911 CM Memorandum. Section 24 of the Conciliation and Arbitration Act (a) as amended by the Bill as it left the House of Representatives (b) as further amended by the Senate.” Session 1912 Constitution Alteration Bills 4 Title reads: “Memorandum Nov.-Dec. CM showing the alterations proposed 1912 to be made in the Constitution by the Constitution Alteration Bills.” Defence Bill 1912 5 Title reads: “Memorandum 30.7.1912 CM showing the alterations proposed to be made in the Principal Act.” Navigation Bill 1912 33 Title reads: “Memorandum 23.9.1912 CM showing the alterations proposed to be made in the Bill.” Navigation Bill 1912 10 Title reads: “Memorandum (No. 9.10.1912 CM 2) showing alterations proposed to be made in the Bill.” Navigation Bill 1912 2 Title reads: “Memorandum 17.10.1912 EM showing the application of certain of the more important provisions of the Navigation Bill to the various classes of ships engaged in the coasting trade, and in the foreign-going trade, respectively.” Quarantine Bill 1912 25 Title reads: “Copy of the 15.8.1912 CM Quarantine Act 1908 as proposed to be amended by the Quarantine Bill 1912.” Referendum (Constitution Alteration) Bill 17 Title reads: “Copy of the 19.8.1912 CM

Commonwealth Explanatory Memoranda 1901–1982 74 Bill Title No. of Notes Date CM Pages or EM 1912 Referendum (Constitution Alteration) Act 1906-1910 as proposed to be amended by the Referendum (Constitution Alteration) Bill 1912.” Service and Execution of Process Bill 7 Title reads: “Memorandum 31.7.1912 CM 1912 showing the alterations proposed to be made in the Principal Act.” Trade Marks Bill 1912 5 6.9.1912 EM Trade Marks Bill 1912 12 Title reads: “Memorandum 31.7.1912 CM showing the alterations proposed to be made in the Principal Act.” Session 1913 Invalid and Old-age Pensions Bill 1913 5 Title reads: “Memorandum 17.10.1913 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Electoral Bill 1913 62 Title reads: “Reprint of the Sept.-Oct. CM Commonwealth Electoral Act, 1913 showing the amendments proposed by the Commonwealth Electoral Bill.” Session 1914-15-16-17 Commonwealth Conciliation and 8 Title reads: “Memorandum 17.11.1914 CM Arbitration Bill (No. 2) 1914 showing the alterations proposed to be made in the Principal Act by the Commonwealth Conciliation and Arbitration Bill (No. 2) 1914.” Customs Tariff 1914 83 Title reads: “Memorandum 3.12.1914 CM showing items in the proposed tariff as compared with the 1908- 1911 tariff.” Excise Tariff 1914 4 Title reads: “Memorandum 3.12.1914 CM showing items in the proposed Excise Tariff as compared with the items in the existing excise tariffs (No. 11 of 1902, No. 20 of 1906, No. 8 of 1908, and No. 14 of 1908).” Income Tax Assessment Bill (No. 2) 1916 16 Title reads: “Memorandum 13.12.1916 CM showing the alterations proposed to be made in the Principal Act.” Navigation Bill 1914 26 Title reads: “Memorandum 15.12.1914 CM showing the effect of the amendments proposed to be made in the Navigation Act 1912.” War Pensions Bill 1915 9 Title reads: “Copy of the War 28.7.1915 CM Pensions Act 1914 as proposed to

Commonwealth Explanatory Memoranda 1901–1982 75 Bill Title No. of Notes Date CM Pages or EM be amended by the War Pensions Bill 1915.” War Precautions Bill 1915 4 Title reads: “The War Precautions 29.4.1915 CM Act 1914 (No. 10 of 1914) as proposed to be amended by the War Precautions Bill 1915.” Sessions 1917 and 1917-18-19 Beer Excise Bill 1918 21 Title reads: “Memorandum 4.10.1918 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Conciliation and 4 Title reads: “Memorandum 17.12.1918 CM Arbitration Bill 1918 showing the alterations proposed to be made in the Principal Act.” Customs Bill 1919 13 Title reads: “Memorandum 8.8.1919 CM showing the alterations proposed to be made in the Principal Act.” Defence Bill 1917 45 Title reads: “Memorandum 30.8.1917 CM showing the alterations proposed to be made in the Principal Act.” Distillation Bill 1918 6 Title reads: “Memorandum 1.10.1918 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Electoral Bill 1918 84 Title reads: “Reprint showing 3.10.1918 CM proposed amendments of the Commonwealth Electoral Act 1902-1911 and the Commonwealth Franchise Act 1902.” Excise Bill 1918 14 Title reads: “Memorandum 2.10.1918 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1918 36 Title reads: “Memorandum 2.5.1918 CM showing the alterations proposed to be made in the Principal Act.” Invalid and Old-age Pensions Bill 1917 2 Title reads: “Memorandum 1.8.1917 CM showing the alterations proposed to be made in the Principal Act.” Referendum (Constitution Alteration) Bill 14 Memorandum showing the 16.10.1919 CM 1919 alterations proposed to be made in the Principal Act. Spirits Bill 1918 5 Title reads: “Memorandum 1.10.1918 CM showing the alterations proposed to be made in the Principal Act.” Unlawful Associations Bill 1917 3 Title reads: “Memorandum 19.7.1917 CM showing the alterations proposed to be made in the Principal Act.”

Commonwealth Explanatory Memoranda 1901–1982 76 Bill Title No. of Notes Date CM Pages or EM War Service Homes Bill 1919 10 Title reads: “Memorandum 22.10.1919 CM showing the alterations proposed to be made in the Principal Act.” War-time Profits Tax Assessment Bill 24 Title reads: “Memorandum 19.7.1917 CM 1917 showing the alterations made in the War-time Profits Tax Assessment Bill 1916.” War-time Profits Tax Assessment Bill 29 Title reads: “Memorandum 22.8.1917 CM 1917 showing the alterations proposed to be made in the bill as introduced.” War-time Profits Tax Assessment Bill 5 Title reads: “Memorandum 4.9.1917 CM 1917 showing the alterations made in the clauses of the bill to be re- committed.” War-time Profits Tax Assessment Bill 12 Title reads: “Memorandum 2.12.1918 CM 1918 showing the alterations proposed to be made in the Principal Act.” Session 1920-21 Audit Bill 1920 8 Title reads: “Memorandum 10.5.1920 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Court of Commerce Bill 1 Title reads: “Draftsman’s 4.11.1920 EM 1920 Memorandum.” Commonwealth Conciliation and 5 Title reads: “Memorandum 6.8.1920 CM Arbitration Bill 1920 showing the alterations proposed to be made in the Principal Act.” Defence Bill 1921 44 Title reads: “Memorandum 26.9.1921 CM showing the alterations proposed to be made in the Principal Act.” Navigation Bill 1920 122 Title reads: “Memorandum 29.6.1920 CM showing the effect of the amendments proposed to be made in the Navigation Act 1912-1919.” Navigation Bill 1920 8 Title reads: “Memorandum (No. 8.9.1920 CM 2) showing additional alterations proposed to be made in the Navigation Act 1912-1919.” Post and Telegraph Rates Bill 1920 7 Title reads: “Memorandum 17.9.1920 CM showing the alterations proposed to be made in the Principal Act.” River Murray Waters Bill 1920 18 Title reads: “Memorandum 24.11.1920 CM showing the alterations proposed to be made in the Principal Act.” War Gratuity Bill (No. 2) 1920 6 Title reads: “Memorandum 13.5.1920 CM showing the alterations proposed

Commonwealth Explanatory Memoranda 1901–1982 77 Bill Title No. of Notes Date CM Pages or EM to be made in the Principal Act.” War Service Homes Bill 1920 8 Title reads: “Memorandum 31.8.1920 CM showing the alterations proposed to be made in the Principal Act.” Session 1922 Australian Soldiers’ Repatriation Bill 1 Title reads: “Comparative 4.10.1922 EM statement of proposed pension payments to limbless soldiers under the amending Repatriation Bill with those payable in other dominions.” Australian Soldiers’ Repatriation Bill 1 Title reads: “Statement showing 4.10.1922 CM the existing rates of pensions to limbless soldiers and the manner in which the rates proposed in the bill compare with those rates and with the rates asked for by the Limbless Soldiers’ Association.” Commonwealth Electoral Bill 1922 19 Title reads: “Memorandum 14.9.1922 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1922 56 Title reads: “Memorandum 29.9.1922 CM showing the differences between the Income Tax Assessment Act 1915-1921 and the Bill.” Commonwealth Public Service Bill 1922 4 Title reads: “Table of comparison 28.9.1922 CM between Bill and Commonwealth Public Service Act 1902-1918.” War Service Homes Bill 1922 10 Title reads: “Memorandum 14.9.1922 CM showing the alterations proposed to be made in the Principal Act.” Session 1923-24 Bankruptcy Bill 1924 16 Title reads: “Comparative 27.6.1924 EM statement of the leading features of the English and States Bankruptcy Acts.” Bankruptcy Bill 1924 8 Title reads: “Table showing where 13.6.1924 EM similar provisions are to be found in English and State Bankruptcy Acts.” Commonwealth Bank Bill 1924 25 Title reads: “Memorandum 3.7.1924 CM showing the alterations proposed to be made in the Principal Act.” Customs Bill 1923 17 Title reads: “Memorandum 28.6.1923 CM showing the alterations proposed to be made in the Principal Act.”

Commonwealth Explanatory Memoranda 1901–1982 78 Bill Title No. of Notes Date CM Pages or EM Defence Bill 1923 52 Title reads: “Memorandum 27.6.1923 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1923 16 Title reads: “Memorandum 16.8.1923 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1924 22 Title reads: “Memorandum 19.9.1924 CM showing the alterations proposed to be made in the Principal Act.” Naval Defence Bill 1923 3 Title reads: “Memorandum 27.6.1923 CM showing the alterations proposed to be made in the Principal Act.” Navigation Bill 1923 31 Title reads: “Memorandum 3.7.1923 CM showing the alterations proposed to be made in the Principal Act.” Papua Bill 1923 3 Title reads: “Memorandum 27.6.1923 CM showing the alterations proposed to be made in the Principal Act.” Post and Telegraph Bill 1923 5 Title reads: “Memorandum 14.8.1923 CM showing the alterations proposed to be made in the Principal Act.” Post and Telegraph Rates Bill 1923 2 Title reads: “Memorandum 14.8.1923 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Public Service Bill 1924 19 Title reads: “Memorandum 18.8.1924 CM showing the alterations proposed to be made in the Principal Act.” River Murray Waters Bill 1923 4 Title reads: “Memorandum 15.8.1923 CM showing the alterations proposed to be made in the Principal Act.” Superannuation Bill 1924 2 Title reads: “Report of Actuarial 3.10.1924 EM Committee on a Scheme to provide for Superannuation Benefits to members of the Naval, Military and Air Forces.” Tariff Board Bill 1923 4 Title reads: “Memorandum 26.7.1923 CM showing the alterations proposed to be made in the Principal Act.” War Service Homes Bill 1923 12 Title reads: “Memorandum 13.8.1923 CM showing the alterations proposed to be made in the Principal Act.” Session 1925 Customs Tariff Amendment 1925 27 Title reads: “Memorandum 2.9.1925 CM showing items in the proposed 1925 Tariff as compared with the 1921 Tariff.”

Commonwealth Explanatory Memoranda 1901–1982 79 Bill Title No. of Notes Date CM Pages or EM Immigration Bill 1925 8 Title reads: “Memorandum 1.7.1925 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1925 20 Title reads: “Memorandum 10.8.1925 CM showing the alterations proposed to be made in the Principal Act.” Session 1926-27-28 Commonwealth Bank (Savings Bank) Bill 7 Title reads: “Memorandum 21.10.1927 CM 1927 showing the alterations proposed to be made in the Principal Act.” Commonwealth Conciliation and 7 21.5.1926 CM Arbitration Bill 1926 Commonwealth Conciliation and 44 9.2.1928 CM Arbitration Bill 1927 Crimes Bill 1926 35 29.1.1926 CM Customs Tariff Amendment 1926 28 Title reads: “Memorandum March 1926 CM showing items in the proposed 1926 Tariff as compared with the 1921 Tariff.” Customs Tariff Amendment 1926 (No. 2) 2 Title reads: “Memorandum 8.7.1926 CM showing items in the proposed 1926 (No. 2) Tariff as compared with the 1921 Tariff and Customs Tariff 1926.” Customs Tariff Amendment 1928 1 24.4.1928 CM Customs Tariff Amendment 1928 1 14.6.1928 CM Commonwealth Electoral Bill 1927 25 Title reads: “Memorandum 26.10.1927 CM showing the alterations proposed to be made in the Principal Act.” Estate Duty Assessment Bill 1928 11 Title reads: “Memorandum 12.9.1928 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1927 26 Title reads: “Memorandum 15.11.1927 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1928 20 Title reads: “Memorandum 12.9.1928 CM showing the alterations proposed to be made in the Principal Act.” Judiciary Bill 1927 3 Title reads: “Memorandum 22.3.1927 CM showing the alterations proposed to be made in the Principal Act, the Seat of Government Acceptance Act 1909 and the Seat of Government (Administration) Act 1910.” Land Tax Assessment Bill 1927 22 Title reads: “Memorandum 4.11.1927 CM

Commonwealth Explanatory Memoranda 1901–1982 80 Bill Title No. of Notes Date CM Pages or EM showing the alterations proposed to be made in the Principal Act.” Science and Industry Research Bill 1926 8 Title reads: “Memorandum 26.5.1926 CM showing the alterations proposed to be made in the Principal Act.” Seat of Government (Administration) Bill 14 Title reads: “Memorandum 12.7.1926 CM 1926 showing the alterations proposed to be made in the Principal Act.” Seat of Government (Administration) Bill 8 Title reads: “Memorandum 13.9.1928 CM 1928 showing the alterations proposed to be made in the Principal Act.” State and Territorial Laws and Records 6 Title reads: “Memorandum 1.6.1928 CM Recognition Bill 1928 showing the alterations proposed to be made in the Principal Act.” States Grants Bill 1926 1 Title reads: “Separation of 4.6.1926 EM Commonwealth and State Finances: table showing the effect of Commonwealth proposals.” States Grants Bill 1926 3 Title reads: “Memorandum 2.3.1927 CM showing the alterations proposed to be made in the Bill by the amendments proposed to be moved by the Treasurer.” War Service Homes Bill 1927 3 Title reads: “Memorandum 21.3.1927 CM showing the alterations proposed to be made in the Principal Act.” War-time Profits Tax Assessment Bill 3 Title reads: “Memorandum 3.2.1926 CM 1926 showing the alterations proposed to be made in the Principal Act.” Session 1929 Customs Tariff Amendment 1929. Excise 7 Title reads: “Memorandum 22.8.1929? CM Tariff Amendment 1929 showing items in the proposed 1929 Tariffs as compared with the 1921-28 Tariffs.” Tariff Board Bill 1929 4 Title reads: “Memorandum 13.2.1929 CM showing the alterations proposed to be made in the Principal Act.” Session 1929-30-31: Vol. 1 (of 2) Commonwealth Bank Bill 1930 31 Title reads: “Memorandum 23.5.1930 CM showing the alterations proposed to be made in the Principal Act.” Commonwealth Conciliation and 37 Title reads: “Memorandum 29.5.1930 CM Arbitration Bill 1930 showing the alterations proposed to be made in the Principal Act.” Commonwealth Conciliation and 14 Title reads: “Memorandum 8.7.1930 CM Arbitration Bill 1930 showing alterations proposed to be

Commonwealth Explanatory Memoranda 1901–1982 81 Bill Title No. of Notes Date CM Pages or EM made to the undermentioned sections of the Principal Act by the Bill, or by the amendments circulated on 8th July, 1930, by the Attorney-General.” Customs Tariff Amendment 1929. Excise 46 Title reads: “Memorandum c. CM Tariff Amendment 1929 showing items in the proposed 22.11.1929 1929 Tariffs as compared with the 1921-1928 Tariffs.” Customs Tariff Amendment 1929 12 Title reads: “Memorandum 11.12.1929 CM showing items in the proposed 1929 Tariffs as compared with the 1921-1928 Tariff.” Customs Tariff Amendment 1930. Excise 90 Title reads: “Memorandum c. 19.6.1930 CM Tariff Amendment 1930 showing items in the proposed 1930 Tariffs as compared with the 1921-1928 Tariffs.” Customs Tariff Amendment 1930. Excise 7 Title reads: “Memorandum 9.7.1930 CM Tariff Amendment 1930 showing items in the proposed July 1930 Tariffs as compared with the 1921-1928 Tariffs, the Customs Tariff resolutions of 22nd August, 1929, 21st November, 1929, and 11th December, 1929, and the Excise Tariff resolutions of 22nd August, 1929, and 22nd November, 1929.” Customs Tariff Amendment 1930 7 Title reads: “Memorandum 25.7.1930 CM showing items in the proposed July 1930 Tariff as compared with the 1921-1928 Tariff, the Customs Tariff resolutions of 21st November, 1929, 11th December, 1929, and 19th June, 1930.” Customs Tariff Amendment 1930. Excise 7 Title reads: “Memorandum c. 5.11.1930 CM Tariff Amendment 1930 showing items in the proposed November 1930 Tariffs as compared with the 1921-1928 Tariffs, the Customs Tariff resolutions of 22nd August, 1929, 21st November, 1929, 19th June, 1930, and 9th July, 1930.” Customs Tariff Amendment 1930. Excise 4 Title reads: “Memorandum 3.12.1930 CM Tariff Amendment 1930 showing items in the proposed November 1930 Tariffs as compared with the 1921-1928 Tariffs, the Customs Tariff

Commonwealth Explanatory Memoranda 1901–1982 82 Bill Title No. of Notes Date CM Pages or EM resolutions of 22nd August, 1929, 21st November, 1929, 19th June, 1930, 9th July, 1930, and 5th November, 1930.” Customs Tariff Amendment 1931. Excise 117 Title reads: “Memorandum 26.3.1931 CM Tariff Amendment 1931 showing items in the proposed 1931 Tariffs as compared with the 1921-1928 Tariffs.” Customs Tariff (Special Duties) 1931 14 Title reads: “Special Duty CM Memorandum. Memorandum showing tariff item, rates of duty at present operating under tariff item, and special duty rate in accordance with special duty resolution of 19th June, 1930, as amended by special duty resolution of 23rd July, 1931.” Special Customs Duty (No. 1) 1930 8 Title reads: “Memorandum CM showing items in the Customs Tariff 1921-1928 as proposed to be amended by the tariff proposals introduced into the House of Representatives on the 21st November, 1929, and 11th December, 1929, and as amended by the Customs Tariff 1930 and upon which the special duty of Customs is imposed by resolution tabled in the House of Representatives on 3rd April, 1930.” Special Customs Duty (No. 2) 1930 1 Statement showing tariff items c. 19.6.1930 CM increased or decreased from 1929 Tariff. Session 1929-30-31: Vol. 2 (of 2) Income Tax Assessment Bill 1930 45 Title reads: “Memorandum 3.7.1930 CM showing the alterations proposed to be made in the Principal Act.” Income Tax Assessment Bill 1930 67 Title reads: “Explanatory Notes on 3.7.1930 EM amendments contained in a bill for an act to amend the Income Tax Assessment Act 1922-1929.” Land tax Assessment Bill 1930 5 Title reads: “Memorandum 12.3.1930 CM showing the alterations proposed to be made in the Principal Act.” Post and Telegraph Rates Bill 1930 4 Title reads: “Memorandum 12.7.1930 CM showing the alterations proposed

Commonwealth Explanatory Memoranda 1901–1982 83 Bill Title No. of Notes Date CM Pages or EM to be made in the Principal Act.” Sales Tax Assessment Bills (Nos. 1 to 9) 39 Title reads: “Departmental 29.7- EM 1930 / Sales Tax Bills (Nos. 1 to 9) 1930 arrangement of the contents of the 7.8.1930 several Rates and Machinery Measures relating to the Commonwealth Sales Tax.” Superannuation Bill 1930 18 Title reads: “Memorandum 28.5.1930 CM showing the alterations proposed to be made in the Principal Act.” Wheat Marketing Bill 1930 6 Title reads: “Memorandum 28.5.1930 CM showing the alterations proposed to be made in the Schedule.” Session 1932-33-34: Vol. 1 (of 2) Bankruptcy Bill 1932 49 Title reads: “Memorandum 20.5.1932 CM showing the alterations proposed to be made in the Principal Act.” Bankruptcy Bill [No. 2] 1933 4 Title reads: “Memorandum 4.12.1933 CM showing the alterations proposed to be made in the Principal Act.” Customs Tariff 1933 16 Title reads: “Memorandum EM showing tariff items in respect of which the Senate has requested that amendments be made, together with information showing tariff position:—(a) as passed by the House of Representatives, (b) as requested by the Senate, (c) as validated by the Scullin Government, (d) under the 1921- 1930 Tariff.” Customs Tariff 1921-1930 Amendment 6 Title reads: “Summary of CM (No. 1) 1932 alterations made by Customs and Excise Tariff Resolutions of 25th February, 1932.” Customs Tariff 1921-1930 Amendment 16 Title reads: “Memorandum CM (No. 3) 1932 showing items in Customs Tariff Proposals No. 3 (1932) as compared with the Scullin Government’s validated tariff and the 1921-1928 Tariff.” Customs Tariff 1921-1930 Amendment 2 Title reads: “Statement showing CM (No. 5) 1932 and Excise Tariff 1921-1928 alterations in duties effected by Amendment (No. 2) 1932 Customs Tariff Proposals No. 5, Excise Tariff Proposals No. 2, and Customs Tariff (Special Duty) Proposals No. 2, of 24th May, 1932.”

Commonwealth Explanatory Memoranda 1901–1982 84 Bill Title No. of Notes Date CM Pages or EM Customs Tariff 1921-1930 Amendment 20 Title reads: “Memorandum CM (No. 6) 1932 showing items in Customs Tariff Proposals No. 6 (1932) as compared with the Scullin Government’s validated tariff and the 1921-1930 Tariff.” Customs Tariff Proposals 1932 82 Title reads: “Memorandum CM showing the rates of duty under Customs Tariff Proposals of October, 1932, as compared with the rates of duty operating immediately prior to such proposals, the rates of duty under Scullin Government’s validated tariff, and the rates of duty under the Customs Tariff 1921-1930.” Customs Tariff Proposals 1932 6 Title reads: “Statement showing CM alterations in duties effected by:— Customs Tariff Proposals of 13th October 1932.” Customs Tariff Proposals 1932 122 Title reads: “Customs Tariff CM Amendment (No. 1) 1933 Memorandum showing rates of duty under items in Customs Tariff Proposals of October, 1932 (as proposed to be amended by Customs Tariff Proposals of March, 1933) as compared with:—(a) rates of duty operating immediately prior to introduction of Customs Tariff Proposals of October, 1932; (b) rates of duty under Scullin Government’s validated tariff; (c) rates of duty under 1921-1930 Tariff.” Customs Tariff Proposals 1932 6 Title reads: “Statement showing EM Amendment (No. 1) 1933 alterations in duties effected by:— Customs Tariff Proposals No. 1 Amendment (Post Ottawa); Excise Tariff Proposals No. 3; and Customs Tariff (Special Duty) Proposals No. 5; of March, 1933.” Customs Tariff Proposals 1932 1 Title reads: “Statement showing EM Amendment (No. 3) 1933, and Excise alterations in duties effected by:— Tariff 1921-1928 Amendment (No. 5) Customs Tariff Proposals No. 3 1933 Amendment (Post Ottawa); and Excise Tariff Proposals No. 5, of October, 1933.”

Commonwealth Explanatory Memoranda 1901–1982 85 Bill Title No. of Notes Date CM Pages or EM Customs Tariffs 1933 Amendment (No. 5) 2 Title reads: “Summary of CM 1934 alterations made by Customs and Excise Tariff Resolutions of August, 1934.” Customs Tariff (Exchange Adjustment) 11 Title reads: “Explanatory EM Proposals 1933 Memorandum on adjustment of duties on account of exchange where Australian currency is depreciated in relation to the currency of a British country.” Customs Tariff (Industries Preservation) 1 Title reads: “Explanatory EM Proposals 1933 Memorandum on adjustment of duties on account of exchange in respect to countries whose currencies are depreciated in relation to Australian currency.” Customs Tariff (Primage Duties) 2 Title reads: “Primage Duties. EM Proposals No. 1, 1932 Statement of tariff items mentioned in Clause 1 (a) of Primage Resolution, tabled on 25th February, 1932. The goods covered by these items are exempt from Primage Duty. … Statement showing tariff items mentioned in Clause 2 (a) of Primage Resolution tabled on 25th February, 1932. These goods pay 4 per cent. Primage Duty.” Customs Tariff (Primage Duties) 10 Title reads: “Statement showing EM Proposals No. 3, 1933 reductions in Primage Duty made by Customs Tariff (Primage Duties) Proposals No. 3 of October, 1933.” Customs Tariff (Primage Duties) 2 Title reads: “Statement in EM Proposals No. 5, 1933 connexion with Customs Tariff (Primage Duties) Proposals No. 5 of December, 1933” Customs Tariff (Special Duty) Proposals 2 Title reads: “Statement EM No. 1, 1932 showing:—(A) classes of goods on which the special duty is retained; (B) classes of goods which are not now subject to special duty.” Customs Tariff (Special Duty) Proposals 1 Title reads: “Statement in EM No. 3, 1932 connexion with Customs Tariff (Special Duty) Proposals No. 3: (A) classes of goods on which the

Commonwealth Explanatory Memoranda 1901–1982 86 Bill Title No. of Notes Date CM Pages or EM special duty is retained; (B) classes of goods from which the special duty is removed.” Customs Tariff (New Zealand Preference) 20 Title reads: “Australia–New CM Agreement Bill 1933 Zealand Trade Agreement. Memorandum showing the position under the trade agreement of 1922 between New Zealand and Australia, and that under the proposed agreement.” Excise Tariff 1933 6 Title reads: “Excise Tariff CM Memorandum showing rates of duty under items in Excise Tariff proposals as compared with:—(a) rates of duty under Scullin Government’s validated tariff; (b) rates of duty under 1921-1928 Excise Tariff.” Excise Tariff 1933 4 Title reads: “Senate Requests. CM Memorandum showing excise tariff items in respect of which the Senate has requested that amendments be made, together with information showing tariff position:—(a) as passed by the House of Representatives, (b) as requested by the Senate, (c) as validated by the Scullin Government, (d) under the 1921- 1928 Excise Tariff.” Session 1932-33-34: Vol. 2 (of 2) Financial Relief Bill 1933 9 Title reads: “Goods exempt under EM the Sales Tax Assessment Acts (1- 8), 1930-1932, and schedules thereto, and proposed further exemptions as set out in the Financial Relief Bill.” Invalid and Old-age Pensions Bill 1933 1 Title reads: “Summary of 5.12.1933 EM principal provisions.” Navigation (Maritime Conventions) Bill 8 Title reads: “Navigation Bill: EM 1933 Extracts from International Conventions (other than the Safety and Load Line Conventions) to which it is proposed to give effect.” Navigation (Maritime Conventions) Bill 41 Title reads: “Memorandum 25.5.1933 CM 1933 showing the alterations proposed

Commonwealth Explanatory Memoranda 1901–1982 87 Bill Title No. of Notes Date CM Pages or EM to be made in the Navigation Act 1912-1926.” Sales Tax Assessment Bill (No. 1) 1932 12 Title reads: “Memorandum 20.9.1932 CM showing the alterations proposed to be made in the Principal Act.” Sales Tax Assessment Bills (Nos. 1 to 9) 13 Title reads: “Sales Tax. EM 1930-31 Explanatory notes on amendments contained in bills for acts to amend the Sales Tax Assessment Acts (Nos. 1-9) 1930-31.” Sessions 1934-35-36-37 and 1937: Vol. 1 (of 2) Arbitration (Public Service) Bill 1936 4 Cover page, p. 1; Arbitration 7.5.1936 CM (Public Service) Bill 1936, pp. 2- 3; Commonwealth Railways Bill 1936, p. 4. Australian Soldiers’ Repatriation Bill 16 Title reads: “Memorandum 20.11.1935 CM 1935 showing the alterations proposed to be made to the Australian Soldiers’ Repatriation Act 1920- 1934.” Commonwealth Railways Bill 1936 See Arbitration (Public Service) Bill 1936. Constitution Alteration (Marketing) 1936 1 Reproduces sections 51 and 92 of CM the Constitution. Customs Tariff (1933) Proposals (No. 1) 11 Title reads: “Summary of CM 1934 and Excise Tariff (1921-1933) alterations made by Customs and Proposals (No. 1) 1934 Excise Tariff resolutions of 6th December, 1934.” Customs Tariff (1933) Proposals (No. 2) 9 Title reads: “Summary of CM 1935 and Excise Tariff (1921-1933) alterations made by Customs and Proposals (No. 2) 1935 Excise Tariff resolutions of 28th March, 1935.” Customs Tariff (1933) Proposals (No. 3) 11 Title reads: “Summary of CM 1935 and Excise Tariff (1921-1933) alterations in duties made by Proposals (No. 4) 1935 Customs and Excise Tariff resolutions of 28th November, 1935.” Customs Tariff (1933) Proposals (No. 3) 119 Title reads: “Memorandum CM 1935 and Excise Tariff (1921-1933) showing items in the proposed Proposals (No. 4) 1935 1935 tariff amendments as compared with the 1933 Tariffs.” Customs Tariff (1933) Proposals (No. 4) 2 Title reads: “Summary of CM 1936 and Excise Tariff (1921-1933) alterations in duties made by Proposals (No. 5) 1936 Customs and Excise Tariff resolutions of 20th March, 1936.” Customs Tariff (1933) Proposals (No. 4) 8 Title reads: “Memorandum CM

Commonwealth Explanatory Memoranda 1901–1982 88 Bill Title No. of Notes Date CM Pages or EM 1935 and Excise Tariff (1921-1933) showing items in the proposed Proposals (No. 5) 1936 1936 tariff amendments as compared with the 1933 Tariffs.” Customs Tariff (1933) Proposals (No. 5) 1 Title reads: “Summary of CM 1936 alterations in duties made by Customs Tariff resolutions of 1st April, 1936.” Customs Tariff (1933) Proposals (No. 6) 7 Title reads: “Summary of CM 1936 alterations in duties made by Customs Tariff resolutions of 22nd May, 1936.” Customs Tariff (1933) Proposals (No. 6) 16 Title reads: “Memorandum CM 1936 showing rates of duty under items in the Tariff Proposals of 22nd May, 1936, as compared with rates of duty under the Customs Tariff 1933-1936.” Customs Tariff (1933-1936) Proposals 21 Title reads: “Memorandum CM (No. 7) 1936 showing items in the Customs Tariff Proposals of 29th October, 1936, as compared with items in the Customs Tariff 1933-1936.” Customs Tariff (1933-1936) Proposals 24 Title reads: “Memorandum CM (No. 7) 1936 showing rates of duty on goods the produce or manufacture of Belgium and Czechoslovakia affected by the trade agreements with those countries.” Customs Tariff (1933-1936) Proposals 14 Title reads: “Memorandum CM (No. 8) 1936 showing items in the Customs Tariff Proposals of 27th November, 1936, as compared with items in the Customs Tariff 1933-1936.” Customs Tariff (1933-1936) Proposals 16 Title reads: “Memorandum CM (No. 8) 1936 showing rates of duty on goods the produce or manufacture of France affected by the trade agreement with that country.” Customs Tariff (Industries Preservation) 2 Title reads: “Memorandum 17.11.1936 CM Bill 1936 showing the amendments proposed to be made to the Customs Tariff (Industries Preservation) Act 1921-1933.” Excise Tariff (1921-1933) Proposals (No. 1 Title reads: “Statement showing CM 3) 1935 reductions in duties made by Excise Tariff resolution of 23rd

Commonwealth Explanatory Memoranda 1901–1982 89 Bill Title No. of Notes Date CM Pages or EM September, 1935.” Sessions 1934-35-36-37 and 1937: Vol. 2 (of 2) Income Tax Assessment Bill 1935 x, 223 Title reads: “Explanatory 11.3.1936 EM Memorandum showing alterations contained in the bill for an act to consolidate and amend the Income Tax Assessment Act 1922-1934.” Income Tax Assessment Bill 1935 8 Title reads: “Amendments to be 29.4.1936 EM proposed by the Treasurer, the Hon. R.G. Casey.” Includes explanatory notes on the amendments. Income Tax Assessment Bill (No. 2) 1936 14 Title reads: “Memorandum 25.11.1936 EM showing the amendments proposed to be made in the Income Tax Assessment Act 1936.” Includes explanatory notes on the clauses. Lands Acquisition Bill 1936 5 Title reads: “Memorandum 13.11.1936 CM showing the amendments proposed to be made to the Lands Acquisition Act 1906-1934.” Loan (Farmers’ Debt Adjustment) Bill 6 Title reads: “Examples of EM 1935 compositions actually effected in cases where funds have been available from private sources to pay the compositions.” National Debt Sinking Fund Bill 1934 2 Title reads: “Memorandum 7.12.1934 CM showing the alterations proposed to be made in the National Debt Sinking Fund Act 1923-1930.” Navigation Bill 1935 5 Title reads: “Memorandum 14.3.1935 CM showing proposed amendments to the Navigation Act 1912-1934.” Sales Tax (Financial Relief) Bill 1935 1 Title reads: “Additional Sales Tax EM exemptions proposed by the Sales Tax (Financial Relief) Bill 1935.” [Session 1937] Customs Tariff (1933-1936) Proposals 12+1 Title reads: “Summary of CM (No. 1) 1937 alterations made by Customs Tariff resolution of 24th June, 1937,” with a 1-page supplement. Customs Tariff (1933-1936) Proposals 1 Title reads: “Summary of CM (No. 2) 1937 alterations made by Customs Tariff resolution of 7th September, 1937.”

Commonwealth Explanatory Memoranda 1901–1982 90 Bill Title No. of Notes Date CM Pages or EM Customs Tariff (Canadian Preference) 1 Title reads: “Summary of CM (1934-1936) Proposals (No. 1) 1937 alterations in duties made by Customs Tariff (Canadian Preference) resolution of 7th September, 1937.” Excise Tariff (1921-1936) Proposals (No. 2 Title reads: “Summary of CM 1) 1937 alterations in duties made by Excise Tariff resolution of 24th June, 1937.” Patents Bill 1937 109 Title reads: “Memorandum CM showing the Patents Bill 1937 and the corresponding provisions of the Patents Act 1903-1935.” [Appended to “Report and Supplementary Report of the Committee appointed by the Attorney-General … to consider what alterations are desirable in the patent law of the Commonwealth.”] Sessions 1937-38-39-40 and 1940: Vol. 1 (of 2) Australian Broadcasting Commission Bill 5 Title reads: “Memorandum 20.9.1939 CM 1939 showing the amendments proposed to be made to the Australian Broadcasting Commission Act 1932.” Commonwealth Bank Bill 1938 24 Title reads: “Memorandum 25.11.1938 CM showing the amendments proposed to be made to the Commonwealth Bank Act 1911- 1932.” Customs Tariff (1933-1936) Amendment 8 Title reads: “Summary of CM (No. 1) 1937, Customs Tariff (Canadian alterations in duties made by Preference) (1934-1936) Amendment (No. Customs and Excise Tariff 1) 1937 and Excise Tariff (1921-1936) resolutions of 8th December, Amendment (No. 1) 1937 1937.” Customs Tariff (1933-1936) Amendment 66 Title reads: “Memorandum CM (No. 1) 1937, Customs Tariff (Canadian showing items in the proposed Preference) (1934-1936) Amendment (No. 1937 tariff amendments as 1) 1937 and Excise Tariff (1921-1936) compared with the Customs Tariff Amendment (No. 1) 1937 1933-1936, the Excise Tariff 1921-1936, and the Customs Tariff (Canadian Preference) 1934-1936.” Customs Tariff (1933-1936) Amendment 5 Title reads: “Summary of CM (No. 2) 1938 and Excise Tariff (1921- alterations in duties made by

Commonwealth Explanatory Memoranda 1901–1982 91 Bill Title No. of Notes Date CM Pages or EM 1936) Amendment (No. 2) 1938 Customs and Excise Tariff resolutions of 4th May, 1938.” Customs Tariff (1933-1938) Amendment 2 Title reads: “Summary of CM (No. 3) 1938 and Excise Tariff (1921- alterations in duties made by 1938) Amendment (No. 3) 1938 Customs and Excise Tariff resolutions of 21st September, 1938.” Customs Tariff (1933-1938) Amendment 6 Title reads: “Memorandum CM (No. 3) 1938 and Excise Tariff (1921- showing items in the Customs and 1938) Amendment (No. 3) 1938 Excise Tariff proposals of 21st September, 1938, as compared with items in the Customs Tariff 1933-1938 and the Excise Tariff 1921-1938.” Customs Tariff (1933-1938) Amendment 6 Title reads: “Memorandum EM (No. 5) 1938 showing rates of duty on goods the produce or manufacture of Switzerland affected by the trade agreement with that country.” Customs Tariff (1933-1938) Amendment 8 Title reads: “Memorandum CM (No. 5) 1938 showing items in the Customs Tariff proposals of 30th November, 1938, as compared with the Customs Tariff 1933- 1938.” Customs Tariff (1933-1938) Amendment 9 Title reads: “Summary of CM (No. 6) 1938 alterations in duties made by Customs Tariff resolution of 7th December, 1938.” Customs Tariff (1933-1938) Amendment 32 Title reads: “Memorandum CM (No. 6) 1938 showing items in the proposed 1938 tariff amendments as compared with the Customs Tariff 1933-1938.” Customs Tariff (1933-1939) Amendment 15 Title reads: “Memorandum CM (Nos. 7 and 9) 1939, Excise Tariff (1921- showing items in the Customs 1938) Amendment (No. 2) 1939 and Tariff proposals of 3rd May, 1939 Customs Tariff (Canadian Preference) and 14th September, 1939, the (1934-1938) Amendment (No. 2) 1939 Excise Tariff proposals of 4th May, 1938, and the Customs Tariff (Canadian Preference) proposals of 14th September, 1939, as compared with the Customs Tariff 1933-1939, the Excise Tariff 1921-1938 and the Customs Tariff (Canadian Preference) 1934-1938.”

Commonwealth Explanatory Memoranda 1901–1982 92 Bill Title No. of Notes Date CM Pages or EM Customs Tariff (1933-1939) Amendment 4 Title reads: “Summary of CM (No. 8) 1939 and Excise Tariff (1921- alterations in duties made by 1938) Amendment (No. 4) 1939 Customs and Excise Tariff resolutions of 8th September, 1939.” Customs Tariff (1933-1939) Amendment 6 Title reads: “Memorandum CM (No. 8) 1939 and Excise Tariff (1921- showing items in the proposed 1938) Amendment (No. 4) 1939 1939 tariff amendments as compared with the Customs Tariff 1933-1939, and the Excise Tariff 1921-1938.” Customs Tariff (1933-1939) Amendment 4 Title reads: “Summary of CM (No. 9) 1939 and Customs Tariff alterations in duties made by (Canadian Preference) (1934-1938) Customs Tariff Resolution No. 9 Amendment (No. 2) 1939 and Customs Tariff (Canadian Preference) Resolution No. 2 of 14th September, 1939.” Customs Tariff (1933-1939) Amendment 10 Title reads: “Summary of CM (No. 10) 1939 and Customs Tariff alterations in duties made by (Canadian Preference) (1934-1938) Customs Tariff Resolution No. 10 Amendment (No. 3) 1939 and Customs Tariff (Canadian Preference) Resolution No. 3 of 14th September, 1939.” Customs Tariff (1933-1939) Amendment 27 Title reads: “Memorandum CM (No. 10) 1939 and Customs Tariff showing items in the Customs (Canadian Preference) (1934-1938) Tariff proposals and the Customs Amendment (No. 3) 1939 Tariff (Canadian Preference) proposals of 14th September, 1939, as compared with the Customs Tariff 1933-1939 and the Customs Tariff (Canadian Preference) 1934-1938.” Customs Tariff (1933-1939) Amendment 4 Title reads: “Summary of CM (No. 12) 1939 and Customs Tariff alterations in duties made by (Canadian Preference) (1934-1938) Customs Tariff Resolution No. 12 Amendment (No. 4) 1939 and Customs Tariff (Canadian Preference) Resolution No. 4 of 22nd September, 1939.” Customs Tariff (1933-1939) Amendment 11 Title reads: “Memorandum CM (No. 12) 1939 and Customs Tariff showing items in the Customs (Canadian Preference) (1934-1938) Tariff proposals and the Customs Amendment (No. 4) 1939 Tariff (Canadian Preference) proposals of 22nd September, 1939, as compared with the Customs Tariff 1933-1939 and the Customs Tariff (Canadian Preference) 1934-1938.”

Commonwealth Explanatory Memoranda 1901–1982 93 Bill Title No. of Notes Date CM Pages or EM Customs Tariff (1933-1939) Amendment 1 Title reads: “Summary of CM (No. 13) 1939 alterations in duties made by Customs Tariff resolution No. 14 and Excise Tariff resolution No. 7 of 30th November 1939.” Customs Tariff (1933-1939) Amendment 4 Title reads: “Memorandum CM (No. 13) 1939 showing items in the Customs Tariff proposals of 22nd September, 1939, as compared with the Customs Tariff 1933- 1939.” Customs Tariff (1933-1939) Amendment 2 Title reads: “Summary of CM (No. 14) 1939 and Excise Tariff (1921- alterations in duties made by 1939) Amendment (No. 7) 1939 Customs Tariff resolution No. 14 and Excise Tariff resolution No. 7 of 30th November 1939.” Customs Tariff (1933-1939) Amendment 4 Title reads: “Summary of CM (No. 15) 1939 alterations in duties made by Customs Tariff resolution No. 15 and Customs Tariff (Canadian Preference) resolution No. 5 of 6th December 1939.” Defence Bill 1939 2 Title reads: “Memorandum 15.6.1939 CM showing the amendments proposed to be made to the Defence Act 1903-1934.” Income Tax Assessment Bill 1938 16 Title reads: “Explanatory 11.11.1938 EM Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1937.” Judiciary Bill 1939 1 Title reads: “Memorandum 6.9.1939 EM showing the amendments proposed to be made to the Judiciary Act 1903-1937.” National Health and Pensions Insurance 13 Title reads: “Actuarial Report on 26.5.1938 EM Bill 1938 the Financial Provisions of the Bill.” National Health and Pensions Insurance 1 Title reads: “Explanatory Chart.” EM Bill 1938 National Health and Pensions Insurance 12 Title reads: “Memorandum 31.5.1938 EM Bill 1938 and National Health and Explanatory of the Bills.” Pensions Insurance (Contributions) Bill 1938 Sessions 1937-38-39-40 and 1940: Vol. 2 (of 2) Sales Tax Exemptions Bill [No. 2] 1938 8 Title reads: “Memorandum CM

Commonwealth Explanatory Memoranda 1901–1982 94 Bill Title No. of Notes Date CM Pages or EM showing the material alterations proposed to be made by this Bill to the Schedule to the Sales Tax Exemptions Act 1935-1936.” [Session 1940] Australian Soldiers’ Repatriation Bill 9 Title reads: “Memorandum 30.5.1940 CM 1940 showing the amendments proposed to be made to the Australian Soldiers’ Repatriation Bill 1920-1938.” Customs Tariff (1933-1939) Amendment 2 Title reads: “Summary of CM (No. 1) 1940 and Excise Tariff (1921- alterations in duties made by 1939) Amendment (No. 1) 1940 Customs and Excise Tariff resolutions of 2nd May, 1940.” Customs Tariff (1933-1939) Amendment 7 Title reads: “Summary of CM (No. 2) 1940, Customs Tariff (Canadian alterations in duties made by Preference) (1934-1939) Amendment (No. Customs Tariff resolution No. 2, 1) 1940, and Customs Tariff (New Customs Tariff (Canadian Zealand Preference) (1933-1934) Preference) resolution No. 1 and Amendment (No. 1) 1940 Customs Tariff (New Zealand Preference) resolution No. 1 of 22nd May, 1940.” Motor Vehicles Agreement Bill 1940 9 Title reads: “Copies of letters 21.5.1940 EM exchanged between the Prime Minister, the Minister for Trade and Customs and Australian Consolidated Industries Limited.” Includes an explanatory statement. National Security Bill 1940 3 Title reads: “Memorandum 20.6.1940 CM showing the amendments proposed to be made to the National Security Act 1939.” War-time (Company) Tax Assessment 16 Title reads: “Explanatory 7.8.1940 EM Bill 1940 memorandum showing the amendments proposed to be made to the War-time (Company) Tax Assessment Bill 1940.” Session 1940-41-42-43: Vol. 1 (of 2) Australian Soldiers’ Repatriation Bill 38 Title reads: “Memorandum 16.2.1943 CM 1943 showing the amendments proposed to be made to the Australian Soldiers’ Repatriation Act 1920-1941.” Child Endowment Bill 1942 6 Title reads: “Memorandum 30.4.1942 CM showing the amendments proposed to be made to the Child Endowment Act 1941.”

Commonwealth Explanatory Memoranda 1901–1982 95 Bill Title No. of Notes Date CM Pages or EM Commonwealth Bank Bill 1943 5 Title reads: “Memorandum 17.2.1943 CM showing the manner in which Clause 7 of the present Commonwealth Bank Bill differs from Clause 7 of the Commonwealth Bank Bill introduced on 25th September, 1942.” Customs Tariff (1933-1939) Amendment 9 Title reads: “Summary of EM (No. 1) 1940, Customs Tariff (New alterations in duties made by Zealand Preference) 1933-1934 Customs Tariff Resolution No. 1, Amendment (No. 1) 1940, Excise Tariff Customs Tariff (New Zealand (1921-1939) Amendment (No. 1) 1940 Preference) Resolution No. 1 and Excise Tariff Resolution No. 1 of 21st November, 1940.” Customs Tariff (1933-1939) Amendment 4 Title reads: “Summary of CM (No. 6) 1941, Customs Tariff (New alterations in duties made by Zealand Preference) 1933-1934 Customs Tariff Resolution No. 6, Amendment (No. 3) 1941, Excise Tariff Customs Tariff (New Zealand (1921-1939) Amendment (No. 4) 1941 Preference) Resolution No. 3 and Excise Tariff Resolution No. 4 of 29th October, 1941.” Customs Tariff (1933-1939) Amendment 5 Title reads: “Summary of CM (No. 8) 1942 and Excise Tariff (1921- alterations in duties made by 1939) Amendment (No. 8) 1942 Customs Tariff Resolution No. 8 and Excise Tariff Resolution No. 7 of 2nd September, 1942.” Customs Tariff (Southern Rhodesian 1 Title reads: “Summary of CM Preference) 1941 alterations in duties made by Customs Tariff (Southern Rhodesian Preference) Resolution of 26th March, 1941.” Excise Tariff (1921-1939) Amendment 2 Title reads: “Summary of CM (No. 8) 1943 alterations in duties made by Excise Tariff Resolution No. 8 of 28th January 1943.” Session 1940-41-42-43: Vol. 2 (of 2) Income Tax Assessment Bill 1941 23 Title reads: “Memorandum 5.11.1941 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1940.” Includes explanatory notes. Income Tax Assessment Bill 1941 10 Title reads: “Explanatory Notes” 19.11.1941 EM [amendments to be moved by the Treasurer]. Income Tax Assessment Bill 1942 24 Title reads: “Memorandum 27.5.1942 EM

Commonwealth Explanatory Memoranda 1901–1982 96 Bill Title No. of Notes Date CM Pages or EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1941.” Includes explanatory notes. Income Tax Assessment Bill (No. 2) 1942 36 Title reads: “Memorandum 11.9.1942 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1942.” Includes explanatory notes. Income Tax Assessment Bill (No. 2) 1942 10 Title reads: “Explanatory Notes” 24.9.1942 EM [amendments to be proposed by the Treasurer] Income Tax Assessment Bill 1943 32 Title reads: “Memorandum 15.2.1943 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1942.” Includes explanatory notes. Income Tax Assessment Bill 1943 4 Title reads: “Memorandum 23.2.1943 EM showing the amendments proposed to be made to the Income Tax Assessment Bill 1943.” Includes explanatory notes. Invalid and Old-age Pensions Bill 1941 6 Title reads: “Memorandum 5.11.1941 CM showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908- 1940.” Invalid and Old-age Pensions Bill 1942 8 Title reads: “Memorandum 30.4.1942 CM showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908- 1941.” Invalid and Old-age Pensions Bill 1943 7 Title reads: “Memorandum 16.3.1943 CM showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908- 1942.” Maternity Allowance Bill 1942 7 Title reads: “Memorandum 30.4.1942 CM showing the amendments proposed to be made to the Maternity Allowance Act 1912- 1937.” Patents, Trade Marks, Designs and 2 Title reads: “Memorandum 18.9.1941 CM Copyright (War Powers) Bill 1941 showing the amendments

Commonwealth Explanatory Memoranda 1901–1982 97 Bill Title No. of Notes Date CM Pages or EM proposed to be made to the Patents, Trade Marks, Designs and Copyright (War Powers) Act 1939-1940.” Sales Tax (Exemptions and 4 Title reads: “Explanatory notes on EM Classifications) Bill 1940 amendments to be moved by the Treasurer.” Superannuation Bill 1942 24 Title reads: “Memorandum 18.9.1942 CM showing the amendments proposed to be made to the Superannuation Act 1922-1937.” Trade Agreement (Southern Rhodesia) 6 Title reads: “Australia–Southern CM Bill 1941 Rhodesia Trade Agreement” [tables of current and proposed tariff rates] War-time (Company) Tax Assessment 3 Title reads: “Explanatory Notes” 24.9.1942 EM Bill 1942 [amendments to be moved by the Treasurer] Sessions 1943-44, 1944-45 & 1945-46: Vol. 1 (of 2) [Session 1943-44] Commonwealth Employees’ 12 Title reads: “Memorandum 15.3.1944 CM Compensation Bill 1944 showing the amendments proposed to be made to the Commonwealth Employees’ Compensation Act 1930.” Income Tax Assessment Bill 1944 59 Title reads: “Memorandum 2.3.1944 EM showing the amendments proposed to be made to the Income Tax Assessment Bill 1936-43.” Includes explanatory notes. Income Tax Assessment Bill 1944 3 Title reads: “Amendments to be 23.3.1944 EM moved by the Treasurer, the Honorable J.B. Chifley. Explanatory Notes.” Invalid and Old-age Pensions Bill 1944 6 Title reads: “Memorandum 17.2.1944 CM showing the amendments proposed to be made to the Invalid and Old-age Pensions Bill 1908- 1943.” Widows’ Pensions Bill 1944 4 Title reads: “Memorandum 1.3.1944 CM showing the amendments proposed to be made to the Widows’ Pensions Act 1942- 1943.” [Session 1944-45]

Commonwealth Explanatory Memoranda 1901–1982 98 Bill Title No. of Notes Date CM Pages or EM Commonwealth Employees’ Furlough Bill 5 Title reads: “Memorandum 12.9.1944 CM 1944 showing the amendments proposed to be made to the Commonwealth Employees’ Furlough Act 1943.” Financial Agreement Bill 1944 12 Title reads: “Memorandum 17.11.1944 EM showing the amendments proposed to be made to the Financial Agreement between the Commonwealth and the States, entered into on 12th December, 1927.” Includes explanatory notes. Income Tax Assessment Bill (No. 2) 1944 28 Title reads: “Memorandum 8.9.1944 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944.” Includes explanatory notes. Sessions 1943-44, 1944-45 & 1945-46: Vol. 2 (of 2) [Session 1945-46] Banking Bill 1945 24 Title reads: “Memorandum 14.3.1945 EM explaining the provisions of the bill.” Includes explanatory notes. Bankruptcy Bill 1945 4 Title reads: “Memorandum 21.9.1945 CM showing the amendments proposed to be made to the Bankruptcy Act 1924-1933.” Commonwealth Bank Bill 1945 41 Title reads: “Memorandum 14.3.1945 EM explaining the provisions of the bill.” Includes explanatory notes. Commonwealth Electoral (War-time) Bill 3 Title reads: “Memorandum 26.7.1945 CM 1945 showing the amendments proposed to be made to the Principal Act.” Commonwealth Public Service Bill (No. 11 Title reads: “Memorandum 29.8.1945 CM 2) 1945 showing the amendments proposed to be made to the Commonwealth Public Service Act 1922-1943 as amended by the Commonwealth Public Service Act 1945 and the Re- establishment and Employment Act 1945.” Hospital Benefits Bill 1945 2 Title reads: “Memorandum 2.10.1945 CM comparing the proposed new schedule with the present

Commonwealth Explanatory Memoranda 1901–1982 99 Bill Title No. of Notes Date CM Pages or EM schedule.” Income Tax Assessment Bill 1945 36 Title reads: “Memorandum 19.4.1945 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944.” Includes explanatory notes. Income Tax Assessment Bill 1946 41 Title reads: “Memorandum 20.3.1946 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1945.” Includes explanatory notes. Life Insurance Bill 1945 8 Title reads: “Summary of major 25.5.1945 EM provisions of Life Insurance Bill 1945.” Income Tax Assessment Bill (No. 2) 1945 See Social Services Contribution Assessment Bill 1945. Income Tax Resolution 1946 18 Title reads: “Resolution to declare 12.7.1946 EM the rates of Income Tax for the Financial Year 1946-1947. Resolution to amend the rates of Social Services Contribution imposed by the Social Services Contribution Act 1945. Social Services Contribution Assessment Bill 1946. Memorandum setting out the proposed rates of Income Tax for the Financial Year 1946- 1947, the amendments proposed to be made to the Social Services Contribution Act 1945 and the Social Services Contribution Assessment Act 1945, together with notes explanatory of the paragraphs of the resolutions and the clauses of the bill.” Income Tax Resolution 1946, pp. 1-10; Social Services Contribution Resolution 1946, pp. 10-17; Social Services Contribution Assessment Bill 1946, pp. 17-18. Social Services Contribution Assessment 53 Title reads: “Social Services 19.9.1945 EM Bill 1945 Contribution Assessment Bill 1945. Resolution to impose a Social Services Contribution. Income Tax Assessment Bill (No.

Commonwealth Explanatory Memoranda 1901–1982 100 Bill Title No. of Notes Date CM Pages or EM 2) 1945. Resolution to amend the rates of income tax imposed by the Income Tax Act 1945. Memorandum setting out the provisions of the Social Services Contribution Assessment Bill 1945, the proposed rates of Social Services Contribution, and the amendments proposed to be made to the Income Tax Assessment Act 1936-45 and the Income Tax Act 1945 respectively, together with notes explanatory of the clauses of the bills and the paragraphs of the resolutions.” Social Services Contribution Assessment Bill 1945, pp. 1-29; Social Services Contribution Resolution 1945, pp. 30-36; Income Tax Assessment Bill (No. 2) 1945, pp. 36-43; Income Tax Resolution (No. 2) 1945, pp. 43-53. Social Services Contribution Assessment See Income Tax Resolution 1946. Bill 1946 War Service Homes Bill 1946 7 Title reads: “Memorandum 14.3.1946 CM showing the amendments proposed to be made to the War Service Homes Act 1918-41.” Sessions 1946-47-48 and 1948-49: Vol 1 (of 3) Commonwealth Conciliation and 34 Title reads: “Memorandum 13.3.1947 CM Arbitration Bill 1947 showing the Commonwealth Conciliation and Arbitration Act 1904-1946, as proposed to be amended by the Commonwealth Conciliation and Arbitration Bill 1947.” Estate Duty Assessment Bill 1947 2 Title reads: “Amendment to be 6.5.1947 EM moved by the Treasurer, the Right Honorable J.B. Chifley.” Includes an explanatory note. Excise Tariff Proposals (No. 2) 1947 1 Title reads: “Summary of 4.6.1947 CM reduction in Excise Duty to be effected by Excise Tariff Proposals No. 2.” Sessions 1946-47-48 and 1948-49: Vol 2 (of 3)

Commonwealth Explanatory Memoranda 1901–1982 101 Bill Title No. of Notes Date CM Pages or EM Income Tax Assessment Bill 1947 99 Title reads: “Memorandum 2.4.1947 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1946.” Includes explanatory notes. Income Tax Assessment Bill 1947 2 Title reads: “Amendments to be 28.4.1947 EM moved by the Treasurer, the Right Honorable J.B. Chifley.” Includes an explanatory note. Income Tax Assessment Bill (No. 2) 1947 41 Title reads: “Memorandum 13.10.1947 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1947 and to the Social Services Contribution Assessment Act 1945-1946.” Includes explanatory notes. Seamen’s Compensation Bill 1947 10 Title reads: “Memorandum 21.5.1947 CM showing the amendments proposed to be made to the Seamen’s Compensation Act 1911-1938.” Identical to the memorandum presented to the Senate. Sessions 1946-47-48 and 1948-49: Vol 3 (of 3) [Session 1948-49] Audit Bill 1948 17 Title reads: “Memorandum 19.10.1948 CM showing the amendments proposed to be made to the Audit Act 1901-1947.” Australian Broadcasting Bill 1948 21 Title reads: “Memorandum 16.11.1948 CM showing the amendments proposed to be made to the Australian Broadcasting Act 1942- 1946.” Takes account of Senate amendments to the bill. Commonwealth Employees’ 18 Title reads: “Memorandum 23.9.1948 CM Compensation Bill 1948 showing the amendments proposed to be made to the Commonwealth Employees’ Compensation Bill 1930-1944.” Income Tax Assessment Bill 1948 62 Title reads: “Memorandum 17.9.1948 EM showing the amendments proposed to be made to the Income Tax Assessment Act

Commonwealth Explanatory Memoranda 1901–1982 102 Bill Title No. of Notes Date CM Pages or EM 1936-1947.” Includes explanatory notes. Income Tax Assessment Bill 1948 4 Title reads: “Explanatory Notes” 20.9.1948 EM [to amendments to be moved by the Minister for Defence, the Honorable J.J. Dedman]. Income Tax Assessment Bill 1948 3 Title reads: “Explanatory Notes” 20.10.1948 EM [to amendments to be moved by the Minister for Defence, the Honorable J.J. Dedman]. Income Tax Assessment Bill 1949 4 Title reads: “Memorandum 9.9.1949 EM showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1948.” Includes explanatory notes. Nationality and Citizenship Bill 1948 11 Title reads: “Department of 22.9.1948 EM Immigration. Nationality and Citizenship Bill 1948. Explanatory Memorandum.” Seamen’s Compensation Bill 1949 16 Title reads: “Memorandum 15.3.1949 CM showing the amendments proposed to be made to the Seamen’s Compensation Act 1911-1947.” Identical to the memorandum presented to the Senate. Session 1950-51: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) Customs Tariff Proposals No. 1, Customs 9 Title reads: “Memorandum May 1950 CM Tariff (New Zealand Preference) showing, in connection with goods Proposals No. 1 the subject of negotiations at Annecy from April to August 1949, the proposed rates of ordinary and primage duties as compared with the rates operating before negotiations.” Customs Tariff Proposals No. 3, Excise 1 Title reads: “Summary of tariff October CM Tariff Proposals No. 1 alterations made by Customs 1950 Tariff Proposals No. 3 and Excise Tariff Proposals No. 1 of 26th October, 1950.” Income Tax and Social Services 85 Title reads: “Resolution to declare 19.10.1950 EM Contribution Assessment Bill 1950 the rates of Income Tax and Social Services Contribution for the Financial Year 1950-1951.

Commonwealth Explanatory Memoranda 1901–1982 103 Bill Title No. of Notes Date CM Pages or EM Income Tax and Social Services Contribution Assessment Bill 1950. Memorandum setting out the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1950-1951 and the clauses of the Income Tax and Social Services Contribution Assessment Bill 1950, together with notes explanatory of the paragraphs of the Resolution and the clauses of the bill.” Sessions 1951-52-53, 1953-54 & 1954: Vol. 1 (of 3) [Session 1951-52-53] Banking Bill 1953 37 Title reads: “Memorandum 18.2.1953 CM showing the Banking Act 1945, as proposed to be amended by the Banking Bill 1953.” Commonwealth Bank Bill 1953 47 Title reads: “Memorandum 18.2.1953 CM showing the Commonwealth Bank Act 1945-1951, as proposed to be amended by the Commonwealth Bank Bill 1953.” Income Tax and Social Services 1 Amendment to be proposed by the 29.10.1951 EM Contribution Resolution 1951 Treasurer. Includes an explanatory note. Income Tax and Social Services 106 Title reads: “Resolution to declare 15.10.1951 EM Contribution Assessment Bill 1951 the rates of Income Tax and Social Services Contribution for the Financial Year 1951-1952. Income Tax and Social Services Contribution Assessment Bill 1951. Memorandum setting out the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1951-1952 and the clauses of the Income Tax and Social Services Contribution Assessment Bill 1951, together with notes explanatory of the paragraphs of the resolution and the clauses of the bill.” Income Tax and Social Services 31 Title reads: “Notes explaining c. EM Contribution Assessment Bill 1951 amendments to the bill and 21.11.1951 additional clauses.” Income Tax and Social Services 37 Title reads: “Memorandum 23.5.1952 EM

Commonwealth Explanatory Memoranda 1901–1982 104 Bill Title No. of Notes Date CM Pages or EM Contribution Assessment Bill (No. 2) showing the amendments 1952 proposed to be made to the Income Tax and Social Services Contribution Assessment Act 1936-1951, as amended by the Income Tax and Social Services Contribution Assessment Act 1952, together with explanatory notes.” Income Tax and Social Services 123 Title reads: “Resolution to declare 17.9.1952 EM Contribution Assessment Bill (No. 3) the rates of Income Tax and Social 1952 Services Contribution for the Financial Year 1952-1953. Income Tax and Social Services Contribution Assessment Bill (No. 3) 1952. Memorandum showing— (1) the proposed rates of Income Tax and Social Services Contribution for the Financial Year 1952-1953; and (2) the amendments proposed to be made to the Income Tax and Social Services Contribution Assessment Act 1936-1951 as amended by the Income Tax and Social Services Contribution Assessment Act 1952 and also by the Income Tax and Social Services Contribution Assessment Act (No. 2) 1952, together with explanatory notes.” Sessions 1951-52-53, 1953-54 & 1954: Vol. 2 (of 3; Vol. 3 contains only appropriation and supply bills) [Session 1953-54] Estate Duty Convention (United States of 20 Title reads: “Memorandum 13.11.1953 EM America) Bill 1953 showing (1) the clauses of the Estate Duty Convention (United States of America) Bill 1953; (2) the clauses of the Gift Duty Convention (United States of America) Bill 1953, insofar as those clauses are not similar to clauses of the Estate Duty Convention (United States of America) Bill 1953; and (3) the articles of the Estate Duty Convention with the United States

Commonwealth Explanatory Memoranda 1901–1982 105 Bill Title No. of Notes Date CM Pages or EM of America and the articles of the Gift Duty Convention which do not correspond with the Estate Duty Convention, together with explanatory notes relating to the bills and the Conventions.” Gift Duty Convention (United States of See Estate Duty Convention America) Bill 1953 (United States of America) Bill 1953. Income Tax and Social Services 67 Title reads: “Memorandum 12.11.1953 EM Contribution Assessment Bill (No. 3) showing—(1) the clauses of the 1953 Income Tax and Social Services Contribution Assessment Bill (No. 3) 1953; and (2) the clauses of the Income Tax (International Agreements) Bill 1953 including a schedule setting out the provisions of the Income Tax Convention with the United States of America, together with explanatory notes relating to the bills and the Convention.” Income Tax (International Agreements) See Income Tax and Social Bill 1953 Services Contribution Assessment Bill (No. 3) 1953. Session 1954-55: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) Public Service Arbitration Bill 1955 12 Title reads: “Memorandum 11.5.1955 CM showing the Public Service Arbitration Act 1920-1952, as proposed to be amended by the Public Service Arbitration Bill 1955.” Identical to the memorandum presented to the Senate. Sessions 1956-57, 1957-58, and 1958: Vol 1 (of 3) [Session 1956-57] Broadcasting and Television Bill 1956 55 Title reads: “Memorandum 19.4.1956 CM showing the Broadcasting Act 1942-1954, as proposed to be amended by the Broadcasting and Television Bill 1956.” Conciliation and Arbitration Bill 1956 66 Title reads: “Memorandum 10.5.1956 CM showing the Conciliation and Arbitration Act 1904-1955, as

Commonwealth Explanatory Memoranda 1901–1982 106 Bill Title No. of Notes Date CM Pages or EM proposed to be amended by the Conciliation and Arbitration Bill 1956.” Income Tax and Social Services 22 Title reads: “Explanatory Notes.” c. 10.1956 EM Contribution Assessment Bill (No. 3) 1956 Sessions 1956-57, 1957-58, and 1958: Vol 2 (of 3; Vol. 3 contains only appropriation and supply bills) [Session 1957-58] Estate Duty Assessment Bill 1957 9 Introduction, p. 1; Estate Duty c. 10.1957 EM Assessment Bill 1957, pp. 2-8; Gift Duty Assessment Bill 1957, p. 9. Gift Duty Assessment Bill 1957 See Estate Duty Assessment Bill 1957. Income Tax and Social Services 14 Title reads: “Explanatory Notes.” c. 10.1957 EM Contribution Assessment Bill 1957 [Session 1958] Income Tax and Social Services 13 Title reads: “Explanatory Notes.” c. 9.1958 EM Contribution Assessment Bill 1958 Income Tax (International Agreements) 14 Title reads: “Explanatory Notes.” c. 4.1958 EM Bill 1958 Migration Bill 1958 20 Title reads: “Explanatory 24.4.1958 EM Memorandum.” Session 1959-60: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) Income Tax and Social Services 24 Title reads: “Explanatory c. 9.1959 EM Contribution Assessment Bill (No. 2) Memorandum.” 1959 Income Tax and Social Services 29 Income Tax and Social Services c. 11.1959 EM Contribution Assessment Bill (No. 3) Contribution Assessment Bill (No. 1959 3) 1959, pp. 1-25; Resolution to declare the rate of Dividend (Withholding) Tax, pp. 25-26; Income Tax and Social Services Contribution Bill (No. 2) 1959, p. 27; Income Tax (International Agreements) Bill 1959, pp. 27-29. Income Tax and Social Services See Income Tax and Social Contribution Bill (No. 2) 1959 Services Contribution Assessment Bill (No. 3) 1959. Income Tax (International Agreements) See Income Tax and Social Bill 1959 Services Contribution Assessment Bill (No. 3) 1959.

Commonwealth Explanatory Memoranda 1901–1982 107 Bill Title No. of Notes Date CM Pages or EM Matrimonial Causes Bill 1959 14 Title reads: “Explanatory 14.5.1959 EM Memorandum on grounds for dissolution, judicial separation and nullity.” Matrimonial Causes Bill 1959 2 Title reads: “Summary of grounds 14.5.1959 EM of divorce in the Matrimonial Causes Bill with comparable provisions in the States and in the United Kingdom.” Accompanied by a graph of divorces by State, 1932-1958. Northern Territory (Administration) Bill 17 Title reads: “Memorandum 19.3.1959 CM 1959 showing the alterations (other than new headings) proposed to be made to the Northern Territory (Administration) Act 1910-1956.” Superannuation Bill 1959 102 Title reads: “Memorandum 20.11.1959 CM showing the Superannuation Bill 1922-1958, as proposed to be amended by the Superannuation Bill 1959.” Session 1960-61: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) Crimes Bill 1960 43 Title reads: “Memorandum 21.10.1960 CM showing the alterations (other than new headings) proposed to be made to the Crimes Act 1914- 1959.” Income Tax and Social Services 31 Introduction, pp. 1-3; Income Tax c. 4.1960 EM Contribution Assessment Bill 1960 and Social Services Contribution Assessment Bill 1960, pp. 3-28; Income Tax and Social Services Contribution Bill 1960, p. 29; Income Tax (International Agreements) Bill 1960, pp. 29-31. Income Tax and Social Services 9 Introduction, pp. 1-2, Resolution c. 8.1960 EM Contribution Assessment Bill (No. 2) to declare the rates of Income Tax 1960 and Social Services Contribution for the Financial Year 1960-61, pp. 2-4; Income Tax and Social Services Contribution Assessment Bill (No. 2) 1960, pp. 5-9. Income Tax and Social Services 13 c. 12.1960 EM Contribution Assessment Bill (No. 3) 1960 Income Tax and Social Services See Income Tax and Social

Commonwealth Explanatory Memoranda 1901–1982 108 Bill Title No. of Notes Date CM Pages or EM Contribution Bill 1960 Services Contribution Assessment Bill 1960. Income Tax (International Agreements) See Income Tax and Social Bill 1960 Services Contribution Assessment Bill 1960. Income Tax (International Agreements) 14 c. 5.1960 EM Bill (No. 2) 1960 Public Service Bill 1960 39 Title reads: “Memorandum 28.11.1960 CM showing the alterations proposed to be made to the Public Service Act 1922-1960.” Session 1961: Vol. 1 (of 2; Vol. 2 contains only appropriation and supply bills) Income Tax and Social Services 33 c. 4.1961 EM Contribution Assessment Bill 1961 Income Tax and Social Services 4 Supplementary EM. Title reads: c. 5.1961 EM Contribution Assessment Bill 1961 “Amendments to be moved by the Treasurer, the Rt. Hon. Harold Holt.” Income Tax and Social Services 40 Income Tax and Social Services c. 5.1961 EM Contribution Assessment Bill (No. 2) Contribution Assessment Bill (No. 1961 2) 1961, pp. 1-12; Pay-roll Tax Assessment Bill 1961, pp. 13-40. Income Tax and Social Services 23 c. 10.1961 EM Contribution Assessment Bill (No. 3) 1961 Session 1962-63: Vol. 2 (of 3; Vol. 1 contains no EMs; Vol. 3 contains only appropriation and supply bills) Estate Duty Assessment Bill 1963 See Income Tax and Social Services Contribution Bill 1963. Gift Duty Assessment Bill 1963 See Income Tax and Social Services Contribution Bill 1963. Income Tax and Social Services 87 Introduction, pp. 1-7; Income Tax c. 10.1963 EM Contribution Bill 1963 and Social Services Contribution Bill 1963, pp. 8-10; Income Tax and Social Services Contribution Assessment Bill (No. 2) 1963, pp. 11-77; Income Tax (International Agreements) Bill 1963, pp. 78-79; Estate Duty Assessment Bill 1963, pp. 80-84; Gift Duty Assessment Bill 1963, pp. 85-87. Income Tax and Social Services 24 c. 4.1962 EM Contribution Assessment Bill 1962

Commonwealth Explanatory Memoranda 1901–1982 109 Bill Title No. of Notes Date CM Pages or EM Income Tax and Social Services 14 Income Tax and Social Services c. 5.1963 EM Contribution Assessment Bill 1963 Contribution Assessment Bill 1963, pp. 1-8; Pay-roll Tax Assessment Bill 1963, pp. 9-14. Income Tax and Social Services See Income Tax and Social Contribution Assessment Bill (No. 2) Services Contribution Bill 1963. 1963 Income Tax (International Agreements) See Income Tax and Social Bill 1963 Services Contribution Bill 1963. Papua and New Guinea Bill 1963 6 Title reads: “Notes on the 7.5.1963 EM Clauses.” Patents Bill 1962 11 c. 4.1962? EM Pay-roll Tax Assessment Bill 1963 See Income Tax and Social Services Contribution Assessment Bill 1963. Session 1964-65-66: Volume 3 (of 5; Vols. 1 and 2 contain no EMs) Estate Duty Assessment Bill 1965 See Income Tax and Social Services Contribution Assessment Bill 1965. Estate Duty Assessment Bill 1966 See Income Tax Bill 1966. Homes Savings Grant Bill 1965 20 c. 3.1965 EM Income Tax Bill 1965 92 Introduction, pp 1-5; Income Tax c. 10.1965 EM Bill 1965, pp. 6-14; Income Tax Assessment Bill 1965, pp 15-89, 92; Income Tax (International Agreements) Bill 1965, p. 90; Income Tax (Non-resident Dividends) Bill 1965, pp. 90-91. Income Tax Bill 1966 36 Introduction, pp 1-4; Income Tax c. 9.1966 EM Bill 1966 and Income Tax (Partnerships and Trusts) Bill 1966, pp. 5-6; Income Tax Assessment Bill 1966, pp 7-32; Estate Duty Assessment Bill 1966, p. 33; Pay-roll Tax Assessment Bill 1966, pp. 34-36. Income Tax and Social Services 12 Introduction, pp. 1-2; Income Tax c. 9.1964 EM Contribution Bill 1964 and Social Services Contribution Bill 1964, pp. 2-5; Income Tax and Social Services Contribution Assessment Bill (No. 2) 1964, pp. 5-12. Income Tax and Social Services 7 c. 5.1964 EM Contribution Assessment Bill 1964 Income Tax and Social Services See Income Tax and Social

Commonwealth Explanatory Memoranda 1901–1982 110 Bill Title No. of Notes Date CM Pages or EM Contribution Assessment Bill (No. 2) Services Contribution Bill 1964. 1964 Income Tax and Social Services 116 Introduction, p. 1; Income Tax and c. 10.1964 EM Contribution Assessment Bill (No. 3) Social Services Contribution 1964 Assessment Bill (No. 3) 1964, pp. 2-111, 116; Income Tax and Social Services Contribution Bill (No. 2) 1964, pp 112-113; Income Tax (International Agreements) Bill 1964, p. 114-115. Income Tax and Social Services 9 Income Tax and Social Services c. 5.1965 EM Contribution Assessment Bill 1965 Contribution Assessment Bill 1965, pp. 1-8; Estate Duty Assessment Bill 1965, pp. 8-9. Income Tax Assessment Bill 1965 See Income Tax Bill 1965. Income Tax Assessment Bill 1966 See Income Tax Bill 1966. Income Tax (International Agreements) See Income Tax Bill 1965. Bill 1965 Income Tax (Non-resident Dividends) Bill See Income Tax Bill 1965. 1965 Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1966. 1966 National Debt Sinking Fund Bill 1966 20 c. 9.1966 EM Pay-roll Tax Assessment Bill 1966 See Income Tax Bill 1966. Session 1964-65-66: Volume 4 (of 5; Vol. 5 contains only appropriation and supply bills) Pay-roll Tax Assessment Bill 1965 7 c. 11.1965 EM Sales Tax (Exemptions and 6 c. 4.1966 EM Classifications) Bill 1966 Sales Tax (Exemptions and 2 c. 8.1966 EM Classifications) Bill (No. 2) 1966 Seamen’s Compensation Bill 1964 10 Title reads: “Explanatory Notes.” 10.1964 EM Trade Practices Bill 1965 4 Title reads: “Short Summary by c. 5.1965? EM the Honourable B.M. Snedden, Q.C., M.P., Attorney-General of the Commonwealth.” Trade Practices Bill 1965 56 Title reads: “Memorandum 24.11.1965 CM showing the bill, as proposed to be amended by the amendments to be moved by the Attorney-General.” Session 1967-68: Vol. 2 (of 2; Vol. 1 contains no EMs) Defence Forces Retirement Benefits See Superannuation (Pension (Pension Increases) Bill 1967 Increases) Bill 1967. Estate Duty Assessment Bill 1967 See Income Tax Assessment Bill

Commonwealth Explanatory Memoranda 1901–1982 111 Bill Title No. of Notes Date CM Pages or EM (No. 2) 1967. Gift Duty Assessment Bill 1967 See Income Tax Assessment Bill (No. 2) 1967. Homes Savings Grant Bill 1967 17 c. 4.1967 EM Income Tax Bill 1967 25 Introduction, pp. 1-3; Income Tax c. 9.1967 EM Bill 1967 and Income Tax (Partnerships and Trusts) Bill 1967, pp. 4-5; Income Tax Assessment Bill (No. 3) 1967, pp. 6-25. Income Tax Assessment Bill 1967 12 Introduction, pp. 1-3; Income Tax c. 3.1967 EM Assessment Bill 1967, pp. 4-6; Pay-roll Tax Assessment Bill 1967, p. 7; Sales Tax (Exemptions and Classifications) Bill 1967, pp. 8-12. Income Tax Assessment Bill (No. 2) 1967 24 Introduction, pp. 1-2; Income Tax c. 5.1967 EM Assessment Bill (No. 2) 1967, pp. 3-15; Income Tax (International Agreements) Bill 1967, pp. 16-17; Estate Duty Assessment Bill 1967, pp. 18-21; Gift Duty Assessment Bill, pp. 22-24. Income Tax Assessment Bill (No. 3) 1967 See Income Tax Bill 1967. Income Tax Assessment Bill (No. 4) 1967 54 Introduction, pp. 1-3; Income Tax c. 10.1967 EM Assessment Bill (No. 4) 1967, pp. 4-48; Income Tax (International Agreements) Bill (No. 2) 1967, pp. 49-50; Income Tax (Non- resident Dividends and Interest) Bill 1967, pp. 51-53, Pay-roll Tax Assessment Bill (No. 2) 1967, p. 54. Income Tax (International Agreements) See Income Tax Assessment Bill Bill 1967 (No. 2) 1967. Income Tax (International Agreements) See Income Tax Assessment Bill Bill (No. 2) 1967 (No. 4) 1967. Income Tax (Non-resident Dividends and See Income Tax Assessment Bill Interest) Bill 1967 (No. 4) 1967. Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1967. 1967 Parliamentary Retiring Allowances See Superannuation (Pension (Increases) Bill 1967 Increases) Bill 1967. Pay-roll Tax Assessment Bill 1967 See Income Tax Assessment Bill 1967. Pay-roll Tax Assessment Bill (No. 2) See Income Tax Assessment Bill

Commonwealth Explanatory Memoranda 1901–1982 112 Bill Title No. of Notes Date CM Pages or EM 1967 (No. 4) 1967. Sales Tax (Exemptions and See Income Tax Assessment Bill Classifications) Bill 1967 1967. Sales Tax (Exemptions and 3 c. 4.1967 EM Classifications) Bill (No. 2) 1967 Sales Tax (Exemptions and 17 c. 8.1967 EM Classifications) Bill (No. 3) 1967 Seamen’s Compensation Bill 1967 12 Title reads: “Explanatory Notes.” c. 10.1967 EM Superannuation (Pension Increases) Bill 5 Introduction, p. 1; Superannuation c. 10.1967 EM 1967 (Pension Increases) Bill 1967, p. 2; Defence Forces Retirement Benefits (Pension Increases) Bill 1967, pp. 3-5. Outlines cost estimates and examples of increases in existing pensions. Does not in fact include any figures on the Parliamentary Retiring Allowances (Increases) Bill 1967. Session 1968-69: Vol. 1 (of 3) Australian Capital Territory Taxation 22 Also deals with these bills: c. 5.1969 EM (Administration) Bill 1969) Australian Capital Territory Stamp Duty Bill 1969; Australian Capital Territory Tax (Cheques) Bill 1969; Australian Capital Territory Tax (Hire-purchase Business) Bill 1969; Australian Capital Territory Tax (Insurance Business) Bill 1969; Australian Capital Territory Tax (Sales of Marketable Securities) Bill 1969; Australian Capital Territory Tax (Purchases of Marketable Securities) Bill 1969. Identical to the memorandum presented to the House of Representatives. Book Bounty Bill 1969 6 Title reads: “Notes on clauses.” c. 9.1969 EM Citizenship Bill 1969 12 Identical to the memorandum c. 4.1969 EM presented to the House of Representatives. Copyright Bill 1968 33 Title reads: “Memorandum 15.5.1968 CM showing alterations made to the Copyright Bill 1967 as presented to the House of Representatives on 18 May 1967.” Session 1968-69: Vol. 2 (of 3) Income Tax Assessment Bill 1968 See Income Tax (International

Commonwealth Explanatory Memoranda 1901–1982 113 Bill Title No. of Notes Date CM Pages or EM Agreements) Bill 1968. Income Tax Assessment Bill 1969 10 Introduction, p. 1; Income Tax c. 3.1969 EM Assessment Bill 1969, pp. 2-5; Pay-roll Tax Assessment Bill 1969, pp. 6-10. Income Tax Assessment Bill (No. 2) 1969 See Income Tax Bill 1969. Income Tax Assessment Bill (No. 3) 1969 See Loan (Drought Bonds) Bill 1969. Income Tax Assessment Bill (No. 3) 1968 2 26.9.1968 EM Income Tax Assessment Bill (No. 4) 1968 26 c. 10.1968 EM Income Tax Assessment Bill (No. 5) 1968 4 c. 11.1968 EM Income Tax Bill 1969 29 Introduction, pp. 1-2; Income Tax c. 8.1969 EM Bill 1969 and Income Tax (Partnerships and Trusts) Bill 1969, pp. 3-5; Income Tax Assessment Bill (No. 2) 1969, pp. 6-29. Income Tax (Drought Bonds) Bill 1969 See Loan (Drought Bonds) Bill 1969. Income Tax (International Agreements) 67 Introduction, pp. 1-2; Income Tax c. 3.1968 EM Bill 1968 (International Agreements) Bill 1968, pp. 2-58; Income Tax Assessment Bill 1968, pp. 59-67. Income Tax (Partnerships and Trusts) Bill See Income Tax Bill 1969. 1969 International Sugar Agreement Bill 1969 14 19.3.1969 EM Loan (Drought Bonds) Bill 1969 43 Introduction, pp. 1-4; Loan c. 9.1969 EM (Drought Bonds) Bill 1969, pp. 5- 20; Income Tax (Drought Bonds) Bill 1969, pp. 21-22; Income Tax Assessment Bill (No. 3) 1969, pp. 23-43. Pay-roll Tax Assessment Bill 1969 See Income Tax Assessment Bill 1969. Session 1968-69: Vol. 3 (of 3) New South Wales Grant (Gwydir River 27 5.1969 EM Dam) Bill 1969 Patents Bill 1968 3 Title reads: “Memorandum 5.5.1969 prepared by the Attorney-General, the Honourable N.H. Bowen, Q.C., M.P., showing amendments and new clause proposed to be moved to the Patents Bill 1968.” Although listed as a Memorandum, this document in fact contains no explanatory

Commonwealth Explanatory Memoranda 1901–1982 114 Bill Title No. of Notes Date CM Pages or EM material. Pay-roll Tax Assessment Bill 1968 28 c. 5.1968 EM South Australia Grant (Tailem Bend to 13 c. 5.1969 EM Keith Pipeline) Bill 1969 States Grants (Beef Cattle Roads) Bill 19 Title reads: “Memorandum c. 5.1968 EM 1968 showing the, as proposed to be amended by the.” States Grants (Petroleum Products) Bill 2 Title reads: “Notes on clauses.” c. 9.1969 EM 1969 Superannuation Bill (No. 2) 1969 11 c. 5.1969 EM Tasmania Grant (Cressy-Longford 11 c. 9.1969 EM Irrigation Works) Bill 1969 Victoria Grant (King River Dam) Bill 25 5.1969 EM 1969 Western Australia Agreement (Ord River 24 c. 5.1968 EM Irrigation) Bill 1968 Session 1970-71-72: Vol. 1 (of 7) Agricultural Tractors Bounty Bill 1972 1 Title reads: “Notes on clauses.” c. 24.5.1972 EM Australian Capital Territory Tax See Australian Capital Territory (Purchases of Marketable Securities) Bill Tax (Sales of Marketable 1972 Securities) Bill 1972. Australian Capital Territory Tax (Sales of 5 Also deals with the Australian c. 31.8.1972 EM Marketable Securities) Bill 1972 Capital Territory Tax (Purchases of Marketable Securities) Bill 1972 and Australian Capital Territory Stamp Duty Bill 1972. Australian Capital Territory Stamp Duty See Income Tax Assessment Bill Bill 1972 (No. 4) 1972 and also Australian Capital Territory Tax (Sales of Marketable Securities) Bill 1972. Book Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 7.5.1970 EM Cellulose Acetate Flake Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 20.8.1970 EM Cellulose Acetate Flake Bounty Bill 1971 1 Title reads: “Notes on clauses.” c. 18.2.1971 EM Session 1970-71-72: Vol. 2 (of 7) Air Accidents (Commonwealth Liability) See Compensation Bill 1970 (Commonwealth Employees) Bill 1970. Air Accidents (Commonwealth Liability) See Compensation Bill 1971 (Commonwealth Employees) Bill 1971. Anglo-Australian Telescope Agreement See Compensation Bill (No. 2) 1970 (Commonwealth Employees) Bill 1970. Anglo-Australian Telescope Agreement See Compensation Bill 1971 (Commonwealth Employees) Bill 1971.

Commonwealth Explanatory Memoranda 1901–1982 115 Bill Title No. of Notes Date CM Pages or EM Commonwealth Employees Compensation See Compensation Bill 1970 (Commonwealth Employees) Bill 1970. Companies (Foreign Take-overs) Bill 7 c. EM 1972 24.10.1972 Compensation (Commonwealth 22 Also deals with the c. 19.3.1970 EM Employees) Bill 1970 Commonwealth Employees Compensation Bill 1970 (pp. 18- 22), and very briefly with the United States Naval Communication Station (Civilian Employees) Bill 1970, Air Accidents (Commonwealth Liability) Bill 1970, and Anglo- Australian Telescope Agreement Bill (No. 2) 1970. Compensation (Commonwealth 24 Also deals very briefly with the c. 22.4.1971 EM Employees) Bill 1971 United States Naval Communication Station (Civilian Employees) Bill 1971, Air Accidents (Commonwealth Liability) Bill 1971, and Anglo- Australian Telescope Agreement Bill 1971. Customs Bill 1971 2 Title reads: “Notes on clauses.” c. 24.2.1971 EM Customs Bill (No. 2) 1971 5 Title reads: “Notes on clauses.” c. EM 12.11.1971 Customs Tariff Bill (No. 2) 1972 1 Title reads: “Notes on clauses.” c. 8.3.1972 EM United States Naval Communication See Compensation Station (Civilian Employees) Bill 1970 (Commonwealth Employees) Bill 1970. United States Naval Communication See Compensation Station (Civilian Employees) Bill 1971 (Commonwealth Employees) Bill 1971. Session 1970-71-72: Vol. 3 (of 7) [none] Session 1970-71-72: Vol. 4 (of 7) Australian Capital Territory Stamp Duty See Income Tax Assessment Bill Bill 1972 (No. 4) 1972. Estate Duty Assessment Bill 1970 21 c. 4.3.1970 EM Estate Duty Assessment Bill 1972 3 c. 31.8.1972 EM Export Incentive Grants Bill 1971 12 c. EM 28.10.1971 Gift Duty Bill 1972 8 Gift Duty Bill 1972, pp. 1-7; Gift c. 31.8.1972 EM Duty Assessment Bill 1972, pp. 7- 8.

Commonwealth Explanatory Memoranda 1901–1982 116 Bill Title No. of Notes Date CM Pages or EM Homes Savings Grant Bill 1970 7 10.3.1970 EM Homes Savings Grant Bill 1972 4 c. 23.8.1972 EM Income Tax Assessment Bill (No. 2) 1971 33 Introduction, pp. 1-8; Income Tax c. 28.4.1971 EM Assessment Bill (No. 2) 1971, pp. 9-30; Income Tax (Withholding Tax Recoupment) Bill 1971, pp. 31-32; Income Tax (Bearer Debentures) Bill 1971, pp. 32-33. Income Tax Assessment Bill 1970 25 c. 27.8.1970 EM Income Tax Assessment Bill 1971 2 c. 16.2.1971 EM Income Tax Assessment Bill 1972 [1971] 22 Income Tax Assessment Bill c. 11.1971 EM 1972, pp. 1-20; Income Tax (International Agreements) Bill 1972 [1971], pp. 21-22. Income Tax Assessment Bill 1972 [1971] 5 Title reads: “Amendments to be c. 17.5.1972 EM [later title: Income Tax Assessment Bill moved by the Treasurer: (No. 3) 1972] Explanatory Notes.” Income Tax Assessment Bill 1972 2 c. 23.2.1972 EM Income Tax Assessment Bill (No. 2) 1972 4 c. 17.5.1972 EM Income Tax Assessment Bill (No. 4) 1972 9 Introduction, pp. 1-4; Income Tax c. 24.5.1972 EM Assessment Bill (No. 4) 1972, pp. 4-5; Pay-roll Tax (Territories) Assessment Bill 1972, pp. 5-6; Sales Tax (Exemptions and Classifications) Bill 1972, pp. 6-8; Australian Capital Territory Stamp Duty Bill 1972, p. 9. Income Tax Bill 1970 7 Also deals with the Income Tax c. 18.9.1970 EM (Partnerships and Trusts) Bill 1970. Income Tax Bill 1971 10 Introduction, pp. 1-2; Income Tax c. 13.9.1971 EM Bill 1971, pp. 3-6; Income Tax Assessment Bill (No. 3) 1971, pp. 7-10. Income Tax Bill 1972 12 Introduction, pp. 1-2; Income Tax c. 15.8.1972 EM Bill 1972, pp. 3-5; Income Tax Assessment Bill (No. 4) 1972, pp. 6-12. Income Tax (Bearer Debentures) Bill See Income Tax Assessment Bill 1971 (No. 2) 1971. Income Tax (International Agreements) See Income Tax Assessment Bill Bill 1972 [1971] 1972 [1971]. Income Tax (Reduction of Additional 2 c. 4.1972 EM Tax) Bill 1972 Income Tax (Withholding Tax See Income Tax Assessment Bill Recoupment) Bill 1971 (No. 2) 1971.

Commonwealth Explanatory Memoranda 1901–1982 117 Bill Title No. of Notes Date CM Pages or EM Matrimonial Causes Bill 1971 4 c. 10.1971 EM Metal Working Machine Tools Bounty 4 Tile reads: “Notes on clauses.” c. 9.1972 EM Bill 1972 Pay-roll Tax (Territories) Assessment Bill See Income Tax Assessment Bill 1972 (No. 4) 1972. Sales Tax (Exemptions and See Income Tax Assessment Bill Classifications) Bill 1972 (No. 4) 1972. Session 1970-71-72: Vol. 5 (of 7) National Health Bill 1970 119 Title reads: “Memorandum 16.4.1970 CM showing—(a) the national health Act 1953-1969 as proposed to be amended by the National Health Bill 1970; and (b) the transitional provisions contained in Part III of the National Health Bill 1970.” Navigation Bill 1970 11 Title reads: “Explanatory Notes.” 3.1970 EM New South Wales Grant (Flood 9 c. 2.1971 EM Mitigation) Bill 1971 Nitrogenous Fertilizers Subsidy Bill 1972 3 Title reads: “Notes on clauses.” c. 8.1972 EM Pay-roll Tax (Termination of 26 Introduction, p. 1; Pay-roll Tax c. 9.1971 EM Commonwealth Tax) Bill 1971 (Termination of Commonwealth Tax) Bill 1971, pp. 2-7; Pay-roll Tax (Territories) Assessment Bill 1971, pp. 8-25; Pay-roll (Territories) Bill 1971, p. 26. Pay-roll Tax (Territories) Assessment Bill See Pay-roll Tax (Termination of 1971 Commonwealth Tax) Bill 1971. Pay-roll (Territories) Bill 1971 See Pay-roll Tax (Termination of Commonwealth Tax) Bill 1971. Phosphate Fertilizers Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 10.1970 EM Phosphate Fertilizers Bounty Bill 1971 1 Title reads: “Notes on clauses.” c. 8.1971 EM Session 1970-71-72: Vol. 6 (of 7) Pyrites Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 8.1970 EM Pyrites Bounty Bill 1971 1 Title reads: “Notes on clauses.” c. 8.1971 EM Queensland Grant (Bundaberg Irrigation 11 c. 3.1970 EM Works) Bill 1970 Restrictive Trade Practices Bill 1971 13 c. 11.1971 EM Salaries (Statutory Offices) Adjustment 2 c. 11.1971 EM Bill 1971 Salaries (Statutory Offices) Adjustment 2 Lists the offices covered by the c. 5.1972 EM Bill 1972 bill, with existing and proposed salaries. Sales Tax (Exemptions and 3 c. 8.1970 EM Classifications) Bill 1970 [No. 2] Sales Tax (Exemptions and 2 c. 8.1972 EM Classifications) Bill 1972 [No. 2]

Commonwealth Explanatory Memoranda 1901–1982 118 Bill Title No. of Notes Date CM Pages or EM States Grants Bill (No. 2) 1971 24 c. 11.1971 EM Session 1970-71-72: Vol. 7 (of 7) Defence Forces Retirement Benefits Bill See Superannuation Bill 1970 (No. 2) 1970 Defence Forces Retirement Benefits See Superannuation (Pension (Pensions Increases) Bill 1971 Increases) Bill 1971. Parliamentary Retiring Allowances See Superannuation (Pension (Increases) Bill 1971 Increases) Bill 1971. States Receipts Duties (Administration) 49 Introduction, pp. 1-7; States c. 6.1970 EM Bill 1970 Receipts Duties (Administration) Bill 1970, pp. 8-48; States Receipts Duty Bill (No. 1) 1970, States Receipts Duty Bill (No. 2) 1970, States Receipts Duty Bill (No. 3) 1970, p. 48; States Grants (Receipts Duty) Bill 1970, pp. 48- 49. States Receipts Duties (Administration) 5 Also deals with the States c. 10.1970 EM Bill 1970 [No. 2] Receipts Duty Bill (No. 1) 1970 [No. 2], States Receipts Duty Bill (No. 2) 1970 [No. 2], States Receipts Duty Bill (No. 3) 1970 [No. 2], and States Grants (Receipts Duty) Bill 1970 [No. 2]. Sulphate of Ammonia Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 8.1970 EM Sulphuric Acid Bounty Bill 1970 1 Title reads: “Notes on clauses.” c. 8.1970 EM Sulphuric Acid Bounty Bill 1971 2 Title reads: “Notes on clauses.” c. 8.1971 EM Superannuation Bill 1970 12 Introduction, pp. 1-2; c. 10.1970 EM Superannuation Bill 1970, pp. 2-8; Defence Forces Retirement Benefits Bill (No. 2) 1970, pp. 8- 12. Superannuation (Pension Increases) Bill 6 Introduction, p. 1; Superannuation c. 8.1971 EM 1971 (Pension Increases) Bill 1971, p.2; Defence Forces Retirement Benefits (Pensions Increases) Bill 1971, pp. 3-4; Parliamentary Retiring Allowances (Increases) Bill 1971, pp. 5-6. Tariff Board Bill 1971 5 Title reads: “Notes on the bill to c. 8.1971 EM amend the Tariff Board Act 1921- 1966.” Trade Practices Bill 1971 7 c. 5.1971 EM Urea Bounty Bill 1972 1 Title reads: “Notes on clauses.” c. 8.1972 EM Victoria Grant (Millewa Pipelines) Bill 9 c. 8.1972 EM 1972

Commonwealth Explanatory Memoranda 1901–1982 119 Bill Title No. of Notes Date CM Pages or EM Session 1973-74: Vol 1 (of 3) Agricultural Tractors Bounty Bill 1973 1 Title reads: “Notes on clauses.” c. 14.3.1973 EM Australian Capital Territory 1 c. 28.2.1973EM Representation Bill 1973 Australian Capital Territory 3 c. 22.5.1973EM Representation (House of Representatives) Bill 1973 Australian Citizenship Bill 1973 22 c. 11.4.1973 EM Australian Industry Development 4 Title reads: “AIDC Bill and NIF c. EM Corporation Bill 1973 [National Investment Fund] Bill: 16.10.1973 Amendments proposed by Minister for Overseas Trade: Explanatory Notes.” Commonwealth Electoral Bill 1973 1 c. 28.2.1973 EM Commonwealth Electoral Bill (No. 2) 1 c. 13.3.1973EM 1973 Customs Bill 1973 2 Only the heading differs from the c. EM memorandum presented to the 22.11.1973 Senate. Customs Tariff Validation Bill 1973 2 Title reads: “Notes on clauses.” c. 17.5.1973 EM National Investment Fund Bill 1973 Supplementary EM. See c. 30.8.1973 EM Australian Industry Development Corporation Bill 1973 Session 1973-74: Vol 2 (of 3) Export Incentive Grants Bill 1973 13 Introduction, pp. 1-2; Export c. 10.5.1973 EM Incentive Grants Bill 1973, pp. 2- 12; Pay-roll Tax Assessment Bill 1973, pp. 12-13. Financial Corporations Bill 1973 14 11.12.1973 EM Income Tax (International Agreements) 15 c. 26.3.1973EM Bill 1973 Income Tax (Non-resident Dividends and See Income Tax Assessment Bill Interest) Bill 1973 (No. 5) 1973. Income Tax Assessment Bill 1973 56 c. 11.4.1973 EM Income Tax Assessment Bill (No. 2) 1973 19 c. 16.5.1973 EM Income Tax Assessment Bill (No. 4) 1973 21 c. 30.8.1973 EM Income Tax Assessment Bill (No. 5) 1973 67 Introduction, pp. 1-8; Income Tax c. EM Assessment Bill (No. 5) 1973, pp. 25.10.1973 9-61; Income Tax Bill 1973, pp. 62-65; Income Tax (Non-resident Dividends and Interest) Bill 1973, pp. 66-67. Income Tax Bill 1973 See Income Tax Assessment Bill (No. 5) 1973. National Investment Fund Bill 1973 24 c. 30.8.1973 EM Northern Territory (Administration) Bill 1 c. 28.2.1973 EM

Commonwealth Explanatory Memoranda 1901–1982 120 Bill Title No. of Notes Date CM Pages or EM 1973 Pay-roll Tax Assessment Bill 1973 See Export Incentive Grants Bill 1973. Session 1973-74: Vol 3 (of 3) Pay-roll Tax (Territories) Bill 1973 2 c. 11.9.1973 EM Repatriation Bill (No. 3) 1973 16 c. 11.9.1973 EM Representation Bill 1973 1 c. 22.5.1973 EM Sales Tax (Exemptions and 3 c. 28.2.1973EM Classifications) Bill 1973 Sales Tax (Exemptions and 2 c. 21.8.1973EM Classifications) Bill (No. 2) 1973 Senate (Representation of Territories) Bill 2 c. 22.5.1973EM 1973 South Australia Grant (Lock to Kimba 13 c. 28.3.1973EM Pipeline) Bill 1973 Trade Practices Bill 1973 17 This bill was similar to the bill c. EM introduced in the Senate on 25.10.1973 27.9.1973; the Senate on 24.10.1973 had deferred consideration of its bill until the first sitting day in 1974. The Explanatory Memorandum appears to be identical to the memorandum presented to the Senate on 27.9.1973. Session 1974 Financial Corporations Bill 1974 18 2.4.1974 EM Financial Corporations Bill 1974 14 Title reads: “Explanatory c. 2.4.1974 CM Statement.” Shows the changes in the 1974 Bill as compared with the Financial Corporations Bill 1973, and includes explanatory notes. Income Tax Assessment Bill 1974 14 Introduction, pp. 1-3; Income Tax c. 3.4.1974 EM Assessment Bill 1974, pp. 3-13; Income Tax (Dividends and Interest Withholding Tax) Bill 1974, pp. 13-14. Income Tax (Dividends and Interest See Income Tax Assessment Bill Withholding Tax) Bill 1974 1974. Session 1974-75: Vol. 1 (of 8) Arbitration (Foreign Awards and 8 Identical to the memorandum c. EM Agreements) Bill 1974 presented to the Senate. 24.10.1974 Australia Police Bill 1975 19 Title reads: “Notes on clauses.” c. EM 30.10.1975 Session 1974-75: Vol. 2 (of 8)

Commonwealth Explanatory Memoranda 1901–1982 121 Bill Title No. of Notes Date CM Pages or EM Australian Housing Corporation Bill 1975 30 Title reads: “Explanatory Notes.” c. 13.2.1975 EM Australian Housing Corporation Bill 1975 7 Title reads: “Explanatory Notes on c. 27.2.1975 EM amendments to be moved on behalf of the government.” Australian Industry Development 18 Title reads: “Explanatory Notes.” c. 16.7.1974 EM Corporation Bill 1974 Australian Industry Development 18 Title reads: “Explanatory Notes.” c. 11.2.1975 EM Corporation Bill 1974 [No. 2] Australian National Railways Bill 1975 15 c. 20.2.1975 EM Banking Bill 1974 11 c. EM 14.11.1974 Banking Bill 1974 4 Title reads: “Addendum to c. 11.1974 EM Explanatory Memorandum.” Commonwealth Electoral Bill (No. 2) 1 c. 10.7.1974EM 1973 Corporations and Securities Industry Bill 98 c. 13.2.1975EM 1975 Session 1974-75: Vol. 3 (of 8) Customs Bill 1975 1 Title reads: “Notes on clauses.” c. 6.3.1975 EM Customs Tariff (Anti-Dumping) Bill 1975 5 Title reads: “Notes on clauses.” c. 6.3.1975 EM Session 1974-75: Vol. 4 (of 8) Electoral Bill 1974 [1975] 13 c. 4.12.1974 EM Electoral Bill (No. 2) 1975 3 c. 28.8.1975 EM Electoral Bill (No. 3) 1975 2 c. 28.8.1975 EM Electoral Bill (No. 4) 1975 7 c. 28.8.1975 EM Electoral Bill (No. 5) 1975 4 c. 28.8.1975 EM Electoral Bill (No. 6) 1975 13 c. 28.8.1975 EM Electoral Bill (No. 7) 1975 5 c. 28.8.1975 EM Electoral Laws Amendment Bill 1974 27 c. EM 13.11.1974 Estate Duty Assessment Bill 1974 12 c. EM 14.11.1974 Family Law Bill 1974 20 c. 4.12.1974 EM Family Law Bill 1974 6 Title reads: “Explanation of c. 5.5.1975 EM amendments to be moved by Attorney-General.” Financial Corporations Bill 1974 26 11.7.1974 EM Foreign Takeovers Bill 1975 26 c. 22.5.1975 EM Grants Commission Bill 1975 3 Title reads: “Notes on clauses.” c. 5.3.1975 EM Session 1974-75: Vol. 5 (of 8) Health Insurance Levy Assessment Bill 18 Introduction, pp. 1-3; Health c. 10.7.1974 EM 1974 Insurance Levy Assessment Bill 1974, pp. 3-11; Health Insurance Levy Bill 1974, pp. 11-16; Income Tax (International Agreements) Bill 1974, p. 17; table of levy

Commonwealth Explanatory Memoranda 1901–1982 122 Bill Title No. of Notes Date CM Pages or EM payable, p. 18. Health Insurance Levy Assessment Bill 18 Introduction, pp. 1-3; Health c. EM 1974 [No. 2] Insurance Levy Assessment Bill 27.11.1974 1974 [No. 2], pp. 3-11; Health Insurance Levy Bill 1974 [No. 2], pp. 11-16; Income Tax (International Agreements) Bill 1974 [No. 3], p. 17; table of levy payable, p. 18. Health Insurance Levy Bill 1974 [No. 2] See Health Insurance Levy Assessment Bill 1974 [No. 2]. Homes Savings Grant Bill 1975 7 c. 16.4.1975 EM Income Tax Bill 1974 145 Introduction, pp. 1-8; Income Tax c. EM Bill 1974, pp. 9-14; Income Tax 14.11.1974 Assessment Bill (No. 2) 1974, pp. 15-143; Income Tax (International Agreements) Bill 1975, pp. 144- 145. Income Tax Bill 1975 67 Introduction, pp. 1-4; Income Tax c. 9.10.1975 EM Bill 1975, pp. 5-10; Income Tax Assessment Bill (No. 2) 1975, pp. 11-65; Income Tax (International Agreements) Bill 1975, pp. 66-67. Income Tax Assessment Bill 1974 29 Introduction, pp. 1-4; Income Tax c. 11.7.1974 EM Assessment Bill 1974, pp. 4-28; Income Tax (Dividends and Interest Withholding Tax) Bill 1974, pp. 28-29. Income Tax Assessment Bill (No. 2) 1974 See Income Tax Bill 1974. Income Tax Assessment Bill 1975 41 c. 22.5.1975 EM Income Tax Assessment Bill (No. 2) 1975 See Income Tax Bill 1975. Income Tax (Bearer Debentures) Bill See Income Tax Bill 1974. 1974 Income Tax (International Agreements) See Health Insurance Levy Bill 1974 Assessment Bill 1974. Income Tax (International Agreements) 17 c. EM Bill 1974 [No. 2] 14.11.1974 Income Tax (International Agreements) See Health Insurance Levy Bill 1974 [No. 3] Assessment Bill 1974 [No. 2]. Income Tax (International Agreements) See Income Tax Bill 1975. Bill 1975 Income Tax (Dividends and Interest See Income Tax Assessment Bill Withholding Tax) Bill 1974 1974. Inter-State Commission Bill 1975 7 Title reads: “Notes on Bill.” c. 9.4.1975 EM Inter-State Commission Bill 1975 3 Title reads: “Constitutional c. 9.4.1975 EM Provisions.”

Commonwealth Explanatory Memoranda 1901–1982 123 Bill Title No. of Notes Date CM Pages or EM Legal Aid Bill 1975 134 c. 5.6.1975 EM Legal Aid Bill 1975 10 Title reads: “Explanatory note of c. 8.10.1975 EM amendments to be moved by the Attorney-General.” Local Government Grants Bill 1975 3 Title reads: “Notes on Clauses.” 15.10.1975 EM Session 1974-75: Vol. 6 (of 8) National Compensation Bill 1974 36 Includes a 1-page Addendum. c. 3.10.1974 EM National Investment Fund Bill 1974 26 Title reads: “Explanatory Notes.” c. 16.7.1974 EM National Investment Fund Bill 1974 [No. 26 Title reads: “Explanatory Notes.” c. 11.2.1975 EM 2] Navigation Bill 1975 144 Title reads: “Explanatory Notes.” 9.1975 EM Ombudsman Bill 1975 31 c. 6.3.1975 EM Ombudsman Bill 1975 24 Title reads: “Notes on c. 3.6.1975 EM amendments to be moved by the Attorney-General.” Pay-roll Tax (Territories) Bill 1974 2 c. 2.10.1974 EM Postal and Telecommunications 9 c. 27.5.1975EM Commissions (Transitional Provisions) Bill 1975 Postal Services Bill 1975 18 c. 27.5.1975 EM Purchasing Commission Bill 1975 8 c. 15.5.1975 EM Session 1974-75: Vol. 7 (of 8) Railways Agreement (South Australia) 17 c. 20.8.1975EM Bill 1975 Railways (South Australia) Bill 1975 21 c. 26.5.1975 EM Railways (Tasmania) Bill 1975 22 Includes a 1-page corrigendum. c. 26.5.1975 EM Refrigeration Compressors Bounty Bill 3 Title reads: “Notes on clauses.” c. 26.9.1974 EM 1974 Repatriation Acts Amendment Bill 1974 15 c. EM 16.10.1974 Representation Bill 1973 1 c. 10.7.1974 EM Road Safety and Standards Authority Bill 9 c. 5.3.1975 EM 1975 Roads Acts Amendment Bill 1975 9 c. EM 30.10.1975 Sales Tax Bills (Nos. 1 to 9) 1975 8 Also deals with the Sales Tax c. 12.2.1975 EM (Exemptions and Classifications) Bill 1975 Sales Tax (Exemptions and See Sales Tax Bills (Nos. 1 to 9) Classifications) Bill 1975 1975. Senate (Representation of Territories) Bill 2 c. 10.7.1974EM 1973 Ship Construction Bounty Bill 1975 8 Title reads: “Notes on Clauses.” c. 21.5.1975 EM Superannuation Act Amendment Bill See Superannuation Bill 1975. 1975 Superannuation Bill 1975 35 Introduction, pp. 1-5; c. 15.5.1975 EM

Commonwealth Explanatory Memoranda 1901–1982 124 Bill Title No. of Notes Date CM Pages or EM Superannuation Bill 1975, pp. 6- 28; Superannuation Act Amendment Bill 1975, pp. 29-30; estimated capital costs of the new superannuation scheme compared to the costs of the existing scheme, pp. 31-34. Superannuation Bill 1975 1 Supplementary EM. Title reads: 5.6.1975 EM “New superannuation scheme if amended as proposed by the Senate: estimated capital costs compared present scheme costs.” Session 1974-75: Vol. 8 (of 8) Banking Bill 1974 See Taxation Administration Bill 1974. Superior Court of Australia Bill 1974 124 c. 16.7.1974 EM Taxation Administration Bill 1974 15 Introduction, pp. 1-2; Banking Bill c. EM 1974, pp. 2-4; Taxation 14.11.1974 Administration Bill 1974, pp. 4- 15. Telecommunications Bill 1975 18 c. 27.5.1975 EM Telecommunications Bill (No. 2) 1975 7 Title reads: “Notes on the c. 29.5.1975 EM Telecommunications Bill (No. 2) 1975.” Trade Practices Bill 1974 21 c. 16.7.1974EM Trade Practices Bill 1974 94 Title reads: “Memorandum 9.7.1974 CM showing the differences between the Trade Practices Bill 1973 as passed by the House of Representatives on 8 November 1973 and the Trade Practices Bill 1974.” Trade Practices Bill 1975 4 c. 26.2.1975 EM Trade Practices Bill (No. 2) 1975 4 c. EM 15.10.1975 Session 1976-77: Vol 1 (of 6) Aboriginal Land Rights (Northern 29 Title reads: “Clause notes.” c. EM Territory) Bill 1976 [No. 2] 25.11.1976 Census and Statistics Amendment Bill 7 Introduction, p. 1; Census and c. 17.2.1977 EM 1977 Statistics Amendment Bill 1977, p. 2; Representation Amendment Bill 1977, pp. 3-4; Commonwealth Electoral Amendment Bill 1977, pp. 5-7. Commonwealth Electoral Amendment See Census and Statistics Bill 1977 Amendment Bill 1977.

Commonwealth Explanatory Memoranda 1901–1982 125 Bill Title No. of Notes Date CM Pages or EM Constitution Alteration (Referendums) 2 c. 16.2.1977EM Bill 1977 Constitution Alteration (Retirement of 3 c. 16.2.1977EM Judges) Bill 1977 Constitution Alteration (Senate Casual 4 c. 16.2.1977EM Vacancies) Bill 1977 Constitution Alteration (Simultaneous 5 c. 16.2.1977EM Elections) Bill 1977 Representation Amendment Bill 1977 See Census and Statistics Amendment Bill 1977. Session 1976-77: Vol 2 (of 6) Crimes (Internationally Protected Persons) 7 Title reads: “General outline and c. 4.6.1976 EM Bill 1976 notes on clauses.” Customs Amendment Bill 1976 3 Title reads: “Notes on clauses.” c. 29.4.1976 EM Customs Amendment Bill (No. 2) 1976 2 Title reads: “Notes on clauses.” c. EM 11.11.1976 Customs Tariff (Coal Export Duty) 1 Title reads: “Notes on clauses.” c. 9.9.1976 EM Amendment Bill 1976 Session 1976-77: Vol 3 (of 6) Estate Duty Assessment Amendment Bill 7 c. 9.9.1976 EM 1976 Extradition (Commonwealth Countries) 3 Title reads: “General outline and c. 4.6.1976 EM Amendment Bill 1976 notes on clauses.” Extradition (Foreign States) Amendment 3 Title reads: “General outline and c. 4.6.1976 EM Bill 1976 notes on clauses.” Family Law Amendment Bill 1976 16 Title reads: “Notes on clauses.” c. 20.5.1976 EM Family Law Amendment Bill 1976 1 Title reads: “Explanatory c. 2.6.1976 EM Memorandum of amendments and new clause to be moved by the Attorney-General.” Federal Court of Australia Bill 1976 5 Title reads: “Notes on c. 9.11.1976 EM amendments to be moved by the Attorney-General.” Foreign Proceedings (Prohibition of 3 c. EM Certain Evidence) Bill 1976 18.11.1976 Health Insurance Levy Assessment Bill 24 Introduction, pp. 1-4; Health 20.5.1976 EM 1976 Insurance Levy Assessment Bill 1976, pp. 4-22; Health Insurance Levy Bill 1976, pp. 22-24; Income Tax (International Agreements) Amendment Bill (No. 2) 1976, p. 24. Health Insurance Levy Assessment Bill 23 Introduction, pp. 1-5; Health c. 8.9.1976 EM (No. 2) 1976 Insurance Levy Assessment Bill (No. 2) 1976, pp. 5-12; Health Insurance Levy Bill (No. 2) 1976,

Commonwealth Explanatory Memoranda 1901–1982 126 Bill Title No. of Notes Date CM Pages or EM pp. 12-23. Health Insurance Levy Bill 1976 See Health Insurance Levy Assessment Bill 1976. Health Insurance Levy Bill (No. 2) 1976 See Health Insurance Levy Assessment Bill (No. 2) 1976. Historic Shipwrecks Bill 1976 2 Title reads: “Amendments to be c. 7.12.1976 EM moved by the Government: Explanatory Memorandum.” Homes Savings Grant Bill 1976 23 c. EM 18.11.1976 Income Tax Assessment Amendment Bill 89 c. 20.5.1976EM 1976 Income Tax Assessment Amendment Bill 22 Introduction, pp. 1-4; Income Tax c. 20.5.1976 EM (No. 2) 1976 Assessment Amendment Bill (No. 2) 1976, pp. 5-15; Income Tax (Rates) Bill 1976, pp. 16-21; Income Tax (Individuals) Bill 1976, p. 22 Income Tax Assessment Amendment Bill 96 Introduction, pp. 1-5; Income Tax c. 1.12.1976 EM (No. 3) 1976 Assessment Amendment Bill (No. 3) 1976, pp. 6-72; Loan (Income Equalization Deposits) Bill 1976, pp. 73-93; Loan (Drought Bonds) Amendment Bill 1976, pp. 94-95; Income Tax (Companies and Superannuation Funds) Bill 1976, p. 96. Income Tax Assessment Amendment 6 c. 3.11.1976EM (Jurisdiction of Courts) Bill 1976 Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Bill 1976 Amendment Bill (No. 3) 1976. Income Tax (Individuals) Bill 1976 See Income Tax Assessment Amendment Bill (No. 2) 1976. Income Tax (International Agreements) 36 c. 6.5.1976 EM Amendment Bill 1976 Income Tax (International Agreements) See Health Insurance Levy Amendment Bill (No. 2) 1976 Assessment Bill 1976. Income Tax (Rates) Bill 1976 See Income Tax Assessment Amendment Bill (No. 2) 1976. Income Tax Laws Amendment (Royalties) 5 c. 19.8.1976EM Bill 1976 Judiciary Amendment Bill 1976 18 c. 3.6.1976 EM Judiciary Amendment Bill 1976 4 Title reads: “Notes on proposed c. 9.11.1976 EM amendments and new clauses (to be moved by the Attorney- General).”

Commonwealth Explanatory Memoranda 1901–1982 127 Bill Title No. of Notes Date CM Pages or EM Loan (Drought Bonds) Amendment Bill See Income Tax Assessment 1976 Amendment Bill (No. 3) 1976. Loan (Income Equalization Deposits) Bill See Income Tax Assessment 1976 Amendment Bill (No. 3) 1976. Session 1976-77: Vol 4 (of 6) Marriage Amendment Bill 1976 12 c. 3.6.1976 EM Narcotic Drugs Amendment Bill 1976 3 Title reads: “Notes on clauses.” c. 16.9.1976 EM Navigation Amendment Bill 1976 87 c. EM 18.11.1976 Session 1976-77: Vol 5 (of 6) Nitrogenous Fertilizers Subsidy Bill 1976 1 Title reads: “Notes on clauses.” c. 4.3.1976 EM Nitrogenous Fertilizers Subsidy 2 Title reads: “Notes on clauses.” c. 23.9.1976 EM Amendment Bill (No. 2) 1976 Ombudsman Bill 1976 44+2 Includes a 2-page corrigendum. c. 4.6.1976 EM Pay-roll Tax (Territories) Assessment 16 c. 4.11.1976EM Amendment Bill 1976 Phosphate Fertilizers Bounty Bill 1976 1 Title reads: “Notes on clauses.” c. 4.3.1976 EM Prices Justification Amendment Bill 1976 4 Title reads: “Notes on clauses.” c. EM 11.11.1976 Psychotropic Substances Bill 1976 4 Title reads: “Notes on clauses.” c. 29.4.1976 EM Remuneration and Allowances 3 Title reads: “Notes on amendment 9.11.1976 EM Amendment Bill (No. 2) 1976 and new clauses to be moved by the Attorney-General.” Roads Acts Amendment Bill 1976 12 c. 1.4.1976 EM Sales Tax (Exemptions and 3 c. EM Classifications) Amendment Bill 1976 11.11.1976 Session 1976-77: Vol 6 (of 6) Defence Force Retirement and Death See Superannuation Bill 1976. Benefits Bill 1976 Superannuation Amendment Bill 1976 See Superannuation Bill 1976. Superannuation Bill 1976 60 Introduction, pp. 1-7; c. 18.3.1976 EM Superannuation Bill 1976, pp. 8- 41; Superannuation Amendment Bill 1976, pp. 42-44; Defence Force Retirement and Death Benefits Bill 1976, p. 45; costs and appendices, pp. 46-58. Trade Practices Amendment Bill 1976 5 c. 25.3.1976 EM Trade Practices Amendment Bill 1977 16 c. 8.12.1976 EM Trade Practices Amendment Bill 1977 139 Title reads: “Memorandum 24.12.1976 CM showing the Trade Practices Act 1974, as proposed to be amended by the Trade Practices Amendment Bill 1977.” Session 1977: Vol. 1 (of 2) Administrative Decisions (Judicial 22 c. 28.4.1977EM

Commonwealth Explanatory Memoranda 1901–1982 128 Bill Title No. of Notes Date CM Pages or EM Review) Bill 1977 Agricultural Tractors Bounty Amendment 6 Title reads: “Notes on clauses.” c. 31.3.1977 EM Bill 1977 Australian National Railways Amendment 6 c. 28.4.1977EM Bill 1977 Australian Shipping Commission 6 c. 2.11.1977EM Amendment Bill 1977 Automatic Data Processing Equipment 6 Title reads: “Notes on clauses.” c. 31.3.1977 EM Bounty Bill 1977 Bed Sheeting Bounty Bill 1977 5 Title reads: “Notes on clauses.” c. 31.3.1977 EM Commonwealth Grants Commission 2 Title reads: “General outline and c. 1.11.1977 EM Amendment Bill 1977 notes on clauses.” Commonwealth Legal Aid Commission 56 c. 27.5.1977EM Bill 1977 Crimes (Foreign Incursions and 3 Title reads: “Notes on clauses.” c. 17.3.1977 EM Recruitment) Bill 1977 Criminal Investigation Bill 1977 24 c. 24.3.1977 EM Customs Amendment Bill 1977 5 Title reads: “Notes on clauses.” c. 2.11.1977 EM Customs Tariff Amendment Bill (No. 2) 1 Title reads: “Notes on clauses.” c. EM 1977 19.10.1977 Customs Tariff (Coal Export Duty) 2 Title reads: “Notes on clauses.” c. 15.9.1977 EM Amendment Bill 1977 Dairy Industry Stabilization Bill 1977 7 Also deals with the Dairy Industry c. 26.5.1977 EM Stabilization Levy Bill 1977 and the Dairy Produce Amendment Bill 1977. Dairy Industry Stabilization Levy Bill See Dairy Industry Stabilization 1977 Bill 1977. Dairy Produce Amendment Bill 1977 See Dairy Industry Stabilization Bill 1977. Diesel Fuel Tax Amendment Bill (No. 1) 1 Title reads: “Notes on clauses.” c. 16.8.1977 EM 1977 Diesel Fuel Tax Amendment Bill (No. 2) 1 Title reads: “Notes on clauses.” c. 16.8.1977 EM 1977 Excise Tariff Amendment Bill 1977 3 Title reads: “Notes on clauses.” c. 15.9.1977 EM Excise Tariff Amendment Bill (No. 2) 2 Title reads: “Notes on clauses.” c. 1.11.1977 EM 1977 Housing Loans Insurance Amendment 8 c. 3.5.1977 EM Bill 1977 Session 1977: Vol. 2 (of 2) Health Insurance Levy Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Income Tax (Arrangements with the 64 c. 2.6.1977 EM States) Bill 1977 Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Amendment Bill Amendment Bill 1977.

Commonwealth Explanatory Memoranda 1901–1982 129 Bill Title No. of Notes Date CM Pages or EM 1977 Income Tax (Companies and See Income Tax (Rates) Superannuation Funds) Bill 1977 Amendment Bill (No. 2) 1977. Income Tax (Film Royalties) Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Income Tax (Individuals) Bill 1977 See Income Tax (Rates) Amendment Bill (No. 2) 1977. Income Tax (International Agreements) 18 c. EM Amendment Bill 1977 27.10.1977 Income Tax (Rates) Amendment Bill 6 c. 25.5.1977EM 1977 Income Tax (Rates) Amendment Bill (No. 47 Introduction, pp. 1-5; Income Tax c. EM 2) 1977 (Rates) Amendment Bill (No. 2) 20.10.1977 1977, pp. 6-24; Income Tax Assessment Amendment Bill (No. 2) 1977, pp. 25-40; Income Tax (Companies and Superannuation Funds) Bill 1977, pp. 41-42; Income Tax (Individuals) Bill 1977, pp. 43-44; Health Insurance Levy Bill 1977, pp. 45-47; Income Tax (Film Royalties) Bill 1977, p. 47. Income Tax Assessment Amendment Bill 42 Introduction, pp. 1-4; Income Tax c. 21.4.1977 EM 1977 Assessment Amendment Bill 1977, pp. 5-41; Income Tax (Companies and Superannuation Funds) Amendment Bill 1977, p. 42 Income Tax Assessment Amendment Bill See Income Tax (Rates) (No. 2) 1977 Amendment Bill (No. 2) 1977. Income Tax Assessment Amendment Bill 6 c. EM (No. 3) 1977 26.10.1977 Industries Assistance Commission Act 9 Title reads: “Notes on clauses.” c. EM Amendment Bill 1977 19.10.1977 Liquefied Gas (Road Vehicle Use) Tax 1 Title reads: “Notes on clauses.” c. 16.8.1977 EM Amendment Bill 1977 New Zealand Re-exports Bill 1977 2 Title reads: “Notes on clauses.” c. 31.3.1977 EM Nitrogenous Fertilizers Subsidy 3 Title reads: “Notes on clauses.” c. 6.10.1977 EM Amendment Bill 1977 Phosphate Fertilizers Bounty Amendment 5 Title reads: “Notes on clauses.” c. 26.5.1977 EM Bill 1977 Roads Acts Amendment Bill 1977 3 c. 5.5.1977 EM States Grants (Roads) Bill 1977 9 c. 15.9.1977 EM States Grants (Roads Interim Assistance) 3 c. 31.5.1977EM Bill 1977

Commonwealth Explanatory Memoranda 1901–1982 130 Bill Title No. of Notes Date CM Pages or EM Trade Practices Amendment Bill 1977 17 Title reads: “Trade Practices c. 3.5.1977 EM Amendment Bill 1977 (as introduced May 1977).” Trade Practices Amendment Bill 1977 143 Title reads: “Memorandum 16.5.1977 CM showing the Trade Practices Act 1974, as proposed to be amended by the Trade Practices Amendment Bill 1977.” Trade Practices Amendment Bill (No. 2) 4 c. 4.11.1977EM 1977 Transport Planning and Research 5 c. EM (Financial Assistance) Bill 1977 27.10.1977 Session 1978-79-80: Vol. 1 (of 14) Aboriginal and Torres Strait Islanders 4 Title reads: “Clause notes.” c. 5.4.1978 EM (Queensland Reserves and Communities Self-Management) Bill 1978 Aboriginal Development Commission Bill 21 Identical to the memorandum c. 17.4.1980 EM 1980 presented to the Senate. Includes notes on amendments to the Aboriginal Development Commission Bill 1979 accepted by the Government and incorporated in the 1980 Bill. Aboriginal Land Rights (Northern 4 Title reads: “Notes on clauses.” c. 2.4.1980 EM Territory) Amendment Bill 1980 Carries the Senate heading, but not present in the Senate volume.. Acts Interpretation Amendment Bill 1980 3 Identical to the memorandum c. 20.2.1980 EM presented to the Senate. Administrative Appeals Tribunal 7 Virtually identical to the c. EM Amendment Bill 1979 memorandum presented to the 20.11.1979 Senate. Administrative Decisions (Judicial 17 Identical to the memorandum c. 21.5.1980 EM Review) Amendment Bill 1980 presented to the Senate. Air Force Amendment Bill 1979 See Defence Amendment Bill 1979. Amendments Incorporation Amendment 2 Identical to the memorandum c. 20.2.1980 EM Bill 1980 presented to the Senate. Session 1978-79-80: Vol. 2 (of 14) Ashmore and Cartier Islands Acceptance 3 Title reads: “Notes on clauses.” c. 24.5.1978 EM Amendment Bill 1978 Audit Amendment Bill 1978 42 c. 12.9.1978 EM Australian Capital Territory Electricity 2 c. 16.8.1978EM Supply Amendment Bill 1978 Australian Capital Territory Electricity 1 Title reads: “Clause notes.” c. 6.6.1979 EM Supply Amendment Bill 1979 Dried Fruits Export Charges Amendment See Australian Dried Fruits

Commonwealth Explanatory Memoranda 1901–1982 131 Bill Title No. of Notes Date CM Pages or EM Bill 1978 Corporation Bill 1978. Dried Vine Fruits Equalization Bill 1978 See Australian Dried Fruits Corporation Bill 1978. Dried Vine Fruits Equalization Levy Bill See Australian Dried Fruits 1978 Corporation Bill 1978. Australian Dried Fruits Corporation Bill 20 Introduction, pp. 1-2; Australian c. EM 1978 Dried Fruits Corporation Bill 15.11.1978 1978, pp. 3-9; Dried Vine Fruits Equalization Levy Bill 1978, pp. 10-11; Dried Vine Fruits Equalization Bill 1978, pp. 12-18; Dried Fruits Export Charges Amendment Bill 1978, p. 19. Includes a 1-page addendum. Australian Federal Police Bill 1979 19 Title reads: “Explanatory c. 10.5.1979 EM memorandum and notes on clauses.” Australian Federal Police Amendment Bill 5 Title reads: “Explanatory c. 16.4.1980 EM 1980 memorandum and notes on clauses.” Australian Federal Police (Consequential 1 c. 8.11.1979EM Amendments) Bill 1979 Australian Federal Police (Consequential 1 Title reads: “Notes on clauses.” c. 8.11.1979 EM Amendments) Bill 1979 Australian Federal Police (Consequential 3 Title reads: “Explanatory c. 16.4.1980 EM Amendments) Bill 1980 memorandum and notes on clauses.” Australian Meat and Live-stock 13 c. 21.8.1980EM Corporation Amendment Bill 1980 Australian National Railways Amendment 5 c. 14.3.1978EM Bill 1978 Australian National Railways Amendment 3 c. 20.3.1980EM Bill 1980 Australian Security Intelligence 1 Title reads: “General outline.” c. 22.5.1979 EM Organization Bill 1979 Australian Security Intelligence 21 Title reads: “Notes on clauses.” c. 22.5.1979 EM Organization Bill 1979 Australian Wine and Brandy Corporation 22 c. 11.9.1980EM Bill 1980 [31st Parliament] Session 1978-79-80: Vol. 3 (of 14) Bankruptcy Amendment Bill 1979 194 c. EM 20.11.1979 Bounty (Agricultural Tractors) 2 Title reads: “Notes on clauses.” c. 6.4.1978 EM Amendment Bill 1978 Bounty (Bed Sheeting) Bill 1979 1 Title reads: “Notes on clauses.” c. 29.3.1979 EM Bounty (Books) Amendment Bill 1978 2 Title reads: “Notes on clauses.” c. 12.4.1978 EM

Commonwealth Explanatory Memoranda 1901–1982 132 Bill Title No. of Notes Date CM Pages or EM Bounty (Books) Amendment Bill 1979 4 Title reads: “Notes on clauses.” c. 10.5.1979 EM Bounty (Commercial Motor Vehicles) Bill 4 Title reads: “Notes on clauses.” c. EM 1978 15.11.1978 Bounty (Dental Alloys) Bill 1979 4 Title reads: “Notes on clauses.” c. 3.5.1979 EM Bounty (Drilling Bits) Bill 1980 6 Title reads: “Notes on clauses.” c. 28.2.1980 EM Bounty (Drilling Machines) Bill 1978 4 Title reads: “Notes on clauses.” c. 9.3.1978 EM Bounty (Drilling Machines) Amendment 1 Title reads: “Notes on clauses.” c. 14.9.1978 EM Bill 1978 Bounty (Injection-moulding Equipment) 5 Title reads: “Notes on clauses.” c. 31.5.1979 EM Bill 1979 Bounty (Metal-working Machine Tools) 6 Title reads: “Notes on clauses.” c. 14.9.1978 EM Bill 1978 Bounty (Paper) Bill 1979 4 Title reads: “Notes on clauses.” c. 5.4.1979 EM Bounty (Penicillin) Bill 1980 6 Title reads: “Notes on clauses.” c. 20.3.1980 EM Bounty (Polyester-Cotton Yarn) Bill 1979 5 Title reads: “Notes on clauses.” c. 2.3.1978 EM Bounty (Polyester-Cotton Yarn) 1 Title reads: “Notes on clauses.” c. 13.9.1979 EM Amendment Bill 1979 Bounty (Refined Tin) Bill 1980 4 Title reads: “Notes on clauses.” c. 6.3.1980 EM Bounty (Rotary Cultivators) Bill 1979 5 Title reads: “Notes on clauses.” c. 5.4.1979 EM Bounty (Rotary Cultivators) Amendment 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM Bill 1980 Bounty (Ships) Bill 1980 6 Title reads: “Notes on clauses.” c. 6.3.1980 EM Session 1978-79-80: Vol. 4 (of 14) Broadcasting and Television Amendment 66 Title reads: “Notes on clauses.” c. 23.4.1980 EM Bill 1980 Canned Fruits Levy Bill 1979 3 c. EM 18.10.1979 Canned Fruits Levy Collection Bill 1979 4 c. EM 18.10.1979 Canned Fruits Marketing Bill 1979 13 c. EM 18.10.1979 Canned Fruit (Sales Promotion) 3 c. EM Amendment Bill 1979 18.10.1979 Christmas Island Amendment Bill 1980 2 c. 18.9.1980 EM Coastal Waters (Northern Territory See Coastal Waters (State Powers) Powers) Bill 1980 Bill 1980. Coastal Waters (Northern Territory Title) See Coastal Waters (State Powers) Bill 1980 Bill 1980. Coastal Waters (State Powers) Bill 1980 17 Introduction, p. 1; Coastal Waters c. 23.4.1980 EM (State Powers) Bill 1980, pp. 2-5; Coastal Waters (Northern Territory Powers) Bill 1980, pp. 6- 8; Coastal Waters (State Title) Bill 1980, pp. 9-11; Coastal Waters (Northern Territory Title) Bill 1980, pp. 12-14; Seas and

Commonwealth Explanatory Memoranda 1901–1982 133 Bill Title No. of Notes Date CM Pages or EM Submerged Lands Amendment Bill 1980, p. 15. Coastal Waters (State Title) Bill 1980 See Coastal Waters (State Powers) Bill 1980. Commonwealth Authorities (Northern 4 c. 24.8.1978EM Territory Pay-roll Tax) Bill 1978 Commonwealth Employees 20 c. 5.4.1979 EM (Redeployment and Retirement) Bill 1979 Seas and Submerged Lands Amendment See Coastal Waters (State Powers) Bill 1980 Bill 1980. Session 1978-79-80: Vol. 5 (of 14) Companies Bill 1980 427 c. 12.8.1980 EM Companies (Acquisition of Shares—Fees) See Companies (Acquisition of Bill 1980 Shares) Bill 1980. Companies (Acquisition of Shares) Bill 140 Introduction, pp. 1-10, Companies c. 2.4.1980 EM 1980 (Acquisition of Shares) Bill 1980, pp. 11-92; Companies (Acquisition of Shares—Fees) Bill 1980, pp. 93-97; Summary of main differences between the Company Take-overs Bill 1979 and the Companies (Acquisition of Shares) Bill 1980, pp. 98-134. Companies (Acquisition of Shares) 20 c. 27.8.1980EM Amendment Bill 1980 Companies (Acquisition of Shares) 12 c. 27.8.1980EM Amendment Bill (No. 2) 1980 Companies and Securities (Interpretation 24 c. 2.4.1980 EM and Miscellaneous Provisions) Bill 1980 Companies and Securities (Interpretation 11 c. 27.8.1980EM and Miscellaneous Provisions) Amendment Bill 1980 Companies and Securities (Interpretation 4 c. 27.8.1980EM and Miscellaneous Provisions) Amendment Bill (No. 2) 1980 Companies (Fees) Bill 1980 8 c. 27.8.1980 EM Companies (Miscellaneous Amendments) 35 c. 27.8.1980EM Bill 1980 Companies (Transitional Provisions) Bill 30 c. 27.8.1980EM 1980 Session 1978-79-80: Vol. 6 (of 14) Company Take-overs (Fees) Bill 1979 See Company Take-overs Bill 1979. Company Take-overs Bill 1979 103 Introduction, pp. 1-9; Company c. EM Take-overs Bill 1979, pp. 10-92; 20.11.1979 Company Take-overs (Fees) Bill

Commonwealth Explanatory Memoranda 1901–1982 134 Bill Title No. of Notes Date CM Pages or EM 1979, pp. 93-94; other matters, pp. 95-97. Compensation (Commonwealth 39 Title reads: “Committee notes.” c. 20.9.1979 EM Government Employees) Amendment Bill 1979 Crimes at Sea Bill 1979 9 Takes account of Senate c. 27.2.1979 EM amendments to the 1978 bill. Crimes (Foreign Incursions and 1 Title reads: “General outline.” c. 9.3.1978 EM Recruitment) Bill 1978 Crimes (Foreign Incursions and 2 Title reads: “Notes on clauses.” c. 9.3.1978 EM Recruitment) Bill 1978 Crown Debts (Priority) Bill 1980 5 c. 27.8.1980 EM Customs Amendment Bill 1978 2 Title reads: “Notes on clauses.” c. EM 15.11.1978 Customs Amendment Bill 1979 18 Title reads: “Notes on clauses.” c. 8.3.1979 EM Customs Amendment Bill (No. 2) 1979 1 Title reads: “Notes on clauses.” c. 23.8.1979 EM Customs Amendment Bill (No. 3) 1979 1 Title reads: “Notes on clauses.” c. EM 13.11.1979 Customs Amendment Bill (No. 5) 1979 2 c. EM 20.11.1979 Customs Amendment Bill 1980 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM Customs Amendment Bill (No. 3) 1980 7 Title reads: “Notes on clauses.” c. 2.4.1980 EM Customs Tariff Amendment Bill 1978 1 Title reads: “Notes on clauses.” c. 23.2.1978 EM Customs Tariff (Coal Export Duty) 2 Title reads: “Notes on clauses.” c. EM Amendment Bill 1979 13.11.1979 Customs Tariff (Uranium Concentrate 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM Export Duty) Amendment Bill 1980 Session 1978-79-80: Vol. 7 (of 14) Naval Defence Amendment Bill 1979 See Defence Amendment Bill 1979. Defence Amendment Bill 1979 19 Introduction, pp. 1-2; Defence c. EM Amendment Bill 1979, pp. 3-14; 25.10.1979 Naval Defence Amendment Bill 1979, pp. 15-16; Air Force Amendment Bill 1979, pp. 17-18. Estate Duty Amendment Bill 1978 See Estate Duty Assessment Amendment Bill 1978. Diesel Fuel Taxation (Administration) 1 Title reads: “Notes on clauses.” c. EM Amendment Bill 1979 17.10.1979 Distillation Amendment Bill 1980 2 Title reads: “Notes on clauses.” c. 28.2.1980 EM Environment Protection (Northern 5 Title reads: “Notes on clauses.” c. 10.4.1978 EM Territory Supreme Court) Bill 1978 Estate Duty Assessment Amendment Bill 14 Introduction, pp. 1-4; Estate Duty c. 13.4.1978 EM 1978 Assessment Amendment Bill 1978, pp. 5-10; Estate Duty Amendment Bill 1978, p. 11; Gift

Commonwealth Explanatory Memoranda 1901–1982 135 Bill Title No. of Notes Date CM Pages or EM Duty Assessment Amendment Bill 1978, pp. 12-13; Gift Duty Amendment Bill 1978, pp. 14. Evidence Amendment Bill 1978 12 c. 28.2.1978 EM Excise Amendment Bill 1978 3 Title reads: “Notes on clauses.” c. 15.8.1978 EM Excise Amendment Bill 1979 1 Title reads: “Notes on clauses.” c. 21.2.1979 EM Excise Amendment Bill (No. 2) 1979 1 Title reads: “Notes on clauses.” c. 28.5.1979 EM Excise Amendment Bill (No. 3) 1979 1 Title reads: “Notes on clauses.” c. EM 18.10.1979 Excise Amendment Bill 1980 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM Excise Tariff Amendment Bill 1978 2 Title reads: “Notes on clauses.” c. 12.4.1978 EM Excise Tariff Amendment Bill (No. 2) 6 Title reads: “Notes on clauses.” c. EM 1978 15.11.1978 Excise Tariff Amendment Bill (No. 2) 1 Title reads: “Notes on clauses.” c. 5.6.1979 EM 1979 Excise Tariff Amendment Bill (No. 3) 1 Title reads: “Notes on clauses.” c. EM 1979 18.10.1979 Excise Tariff Amendment Bill 1980 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM Excise Tariff Amendment Bill (No. 2) 1 Title reads: “Notes on clauses.” c. 28.2.1980 EM 1980 Excise Tariff Amendment Bill (No. 3) 1 Title reads: “Notes on clauses.” c. 17.4.1980 EM 1980 Excise Tariff Amendment Bill (No. 4) 1 Title reads: “Notes on clauses.” c. 20.8.1980 EM 1980 Excise Tariff Validation Bill 1979 5 Title reads: “Summary of c. EM amendments.” 15.11.1979 Excise Tariff Validation Bill 1980 2 c. 16.9.1980 EM Fisheries Amendment Bill 1980 14 c. 23.4.1980 EM Foreign Antitrust Judgments (Restriction 6 Identical to the memorandum c. 1.3.1979 EM of Enforcement) Bill 1979 presented to the Senate. Gift Duty Amendment Bill 1978 See Estate Duty Assessment Amendment Bill 1978. Gift Duty Assessment Amendment Bill See Estate Duty Assessment 1978 Amendment Bill 1978. Health Insurance Amendment Bill 1980 5 c. 27.8.1980 EM Health Insurance Levy Assessment 4 c. 6.6.1978 EM Amendment Bill 1978 High Court Justices (Long Leave 4 c. 3.4.1979 EM Payments) Bill 1979 Historic Shipwrecks Amendment Bill 5 c. 23.4.1980EM 1980 Homes Savings Grant Amendment Bill 11 c. 8.11.1979EM 1979 Honey Levy (No. 1) Amendment Bill 3 Also deals with the Honey Levy c. 28.2.1980 EM 1980 (No. 2) Amendment Bill 1980 and the Honey Export Charge

Commonwealth Explanatory Memoranda 1901–1982 136 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1980. Honey Levy (No. 2) Amendment Bill See Honey Levy (No. 1) 1980 Amendment Bill 1980. Honey Export Charge Amendment Bill See Honey Levy (No. 1) 1980 Amendment Bill 1980. Honey Industry Amendment Bill 1980 2 c. 28.2.1980 EM Honey Research Bill 1980 5 c. 28.2.1980 EM Human Rights Commission Bill 1979 11 Takes account of Senate c. 19.2.1980 EM amendments to the bill. Session 1978-79-80: Vol. 8 (of 14) Income Tax (Arrangements with the 58 c. 31.5.1978EM States) Bill 1978 Income Tax (Companies and See Income Tax Assessment Superannuation Funds) Amendment Bill Amendment Bill (No. 2) 1978 and 1978 Income Tax Assessment Amendment Bill (No. 4) 1978. Income Tax (Mining Withholding Tax) See Income Tax Assessment Bill 1979 Amendment Bill (No. 2) 1979. Income Tax (Non-resident Companies) See Income Tax Assessment Bill 1978 Amendment Bill (No. 2) 1978 and Income Tax Assessment Amendment Bill (No. 4) 1978. Income Tax (International Agreements) See Income Tax Assessment Amendment Bill 1980 Amendment Bill 1980. Income Tax (Rates) Amendment Bill See Income Tax Assessment 1978 Amendment Bill (No. 2) 1978. Income Tax (Rates) Amendment Bill (No. See Income Tax Assessment 2) 1978 Amendment Bill (No. 4) 1978. Income Tax (Rates) Amendment Bill (No. See Income Tax Assessment 2) 1979 Amendment Bill (No. 6) 1979 Income Tax (Rates) Amendment Bill (No. See Income Tax Assessment 2) 1980 Amendment Bill (No. 2) 1980. Income Tax Assessment Amendment Bill 75 c. 7.4.1978 EM 1978 Income Tax Assessment Amendment Bill 93 Introduction, pp. 1-4; Income Tax c. 8.6.1978 EM (No. 2) 1978 Assessment Amendment Bill (No. 2) 1978, pp. 4-92; Income Tax (Non-resident Companies) Bill 1978, Income Tax (Companies and Superannuation Funds) Amendment Bill 1978, and Income Tax (Rates) Amendment Bill 1978, p. 93. Income Tax Assessment Amendment Bill 3 c. EM (No. 3) 1978 19.10.1978 Income Tax Assessment Amendment Bill 16 Supplementary Explanatory c. EM

Commonwealth Explanatory Memoranda 1901–1982 137 Bill Title No. of Notes Date CM Pages or EM (No. 4) 1978 (introduced as Income Tax Memorandum. Introduction, p. 1; 30.10.1978 Assessment Amendment Bill (No. 2) Income Tax Assessment 1978) Amendment Bill (No. 4) 1978, pp. 2-15; Income Tax (Companies and Superannuation Funds) Amendment Bill 1978, Income Tax (Rates) Amendment Bill (No. 2) 1978 (introduced as Income Tax (Rates) Amendment Bill 1978) and Income Tax (Non- Resident Companies) Bill 1978, p. 16. Income Tax Assessment Amendment Bill 38 c. EM (No. 5) 1978 23.11.1978 Income Tax Assessment Amendment Bill 15 Income Tax Assessment c. 3.5.1979 EM (No. 2) 1979 Amendment Bill (No. 2) 1979, pp. 1-15; Income Tax (Mining Withholding Tax) Bill 1979, p. 15. Identical to the memorandum presented to the House of Representatives. Income Tax Assessment Amendment Bill 34 c. 10.5.1979EM (No. 4) 1979 Income Tax Assessment Amendment Bill 4 Supplementary Explanatory c. EM (No. 4) 1979 Memorandum, about amendments 16.10.1979 to be moved by the Treasurer. Income Tax Assessment Amendment Bill 20 Introduction, pp. 1-2; Income Tax c. EM (No. 5) 1979 Assessment Amendment Bill (No. 18.10.1979 5) 1979, pp. 2-19; Loan (Income Equalization Deposits) Amendment Bill 1979, pp. 19-20. Income Tax Assessment Amendment Bill 69 Introduction, pp. 1-8; Income Tax c. EM (No. 6) 1979 Assessment Amendment Bill (No. 22.11.1979 6) 1979, pp. 9-59; Income Tax (Rates) Amendment Bill (No. 2) 1979, pp. 60-69. Income Tax Assessment Amendment Bill 61 Introduction, pp. 1-4; Income Tax c. 20.3.1980 EM 1980 Assessment Amendment Bill 1980, pp. 5-26; Income Tax (International Agreements) Amendment Bill 1980, pp. 27-61. Income Tax Assessment Amendment Bill 106 Introduction, pp. 1-5; Income Tax c. 1.5.1980 EM (No. 2) 1980 Assessment Amendment Bill (No. 2) 1980, pp. 6-102; Income Tax (Rates) Amendment Bill (No. 2) 1980, pp. 103-106. Income Tax Assessment Amendment Bill 10 c. 1.5.1980 EM

Commonwealth Explanatory Memoranda 1901–1982 138 Bill Title No. of Notes Date CM Pages or EM (No. 3) 1980 Income Tax Assessment Amendment Bill 39 Introduction, pp. 1-4; Income Tax c. 19.8.1980 EM (No. 4) 1980 Assessment Amendment Bill (No. 4) 1980, pp. 5-36; Income Tax (Individuals) Bill 1980, p. 37; Income Tax (Companies and Superannuation Funds) Bill 1980, pp. 38-39. Income Tax Assessment Amendment Bill 19 c. 28.8.1980EM (No. 5) 1980 Loan (Income Equalization Deposits) See Income Tax Assessment Amendment Bill 1979 Amendment Bill (No. 5) 1979. Session 1978-79-80: Vol. 9 (of 14) Income Tax (Companies and See Income Tax Laws Superannuation Funds) Bill 1979 Amendment Bill 1979. Income Tax (Individuals) Bill 1979 See Income Tax Laws Amendment Bill 1979. Income Tax (International Agreements) 19 c. 20.8.1980EM Amendment Bill (No. 2) 1980 Income Tax (Rates) Amendment Bill See Income Tax Laws 1979 Amendment Bill 1979. Income Tax (Rates and Assessment) 4 c. 24.5.1979EM Amendment Bill 1979 Income Tax Laws Amendment Bill 1979 43 Introduction, pp. 1-5; Income Tax c. EM Laws Amendment Bill 1979, pp. 25.10.1979 6-32; Income Tax (Rates) Amendment Bill 1979, pp. 33-41; Income Tax (Individuals) Bill 1979, p. 42; Income Tax (Companies and Superannuation Funds) Bill 1979, pp. 42-43. Industries Assistance Commission 9 Title reads: “Notes on clauses.” 23.2.1978 EM Amendment Bill 1978 Judges (Long Leave Payments) Bill 1979 4 c. 3.4.1979 EM Judicial Appointment (Western Samoa) 3 c. 21.8.1980EM Bill 1980 Judiciary Amendment Bill (No. 2) 1979 1 Title reads: “Provisions inserted c. EM by Clause 13.” Lists new sections 25.10.1979 and previous corresponding sections in the High Court Procedure Act. Jurisdiction of Courts (Miscellaneous 39 Identical to the memorandum c. 28.9.1978 EM Amendments) Bill 1978 presented to the Senate. Liquefied Gas (Road Vehicle Use) Tax 1 Title reads: “Notes on clauses.” c. 13.9.1979 EM (Repeal) Bill 1979 Liquefied Petroleum Gas (Grants) Bill 7 Title reads: “Notes on clauses.” c. 17.4.1980 EM

Commonwealth Explanatory Memoranda 1901–1982 139 Bill Title No. of Notes Date CM Pages or EM 1980 Metal Working Machine Tools Bounty 1 Title reads: “Notes on clauses.” c. 14.9.1978 EM Amendment Bill 1978 Session 1978-79-80: Vol. 10 (of 14) National Companies and Securities 64 c. 28.8.1979EM Commission Bill 1979 National Companies and Securities 10 c. 27.8.1980EM Commission Amendment Bill 1980 National Health Amendment Bill (No. 2) 10 c. 27.8.1980EM 1980 National Railway Network (Financial 4 c. 8.3.1979 EM Assistance) Bill 1979 Navigation Amendment Bill 1979 169 Title reads: “Explanatory notes on c. 22.5.1979 EM clauses.” Navigation Amendment Bill 1979 1 Title reads: “Amendments of c. 9.10.1979 EM Navigation Amendment Bill 1979: general purposes of amendments [by the Senate].” Navigation Amendment Bill 1980 134 Title reads: “Explanatory notes on c. 23.4.1980 EM clauses.” Nitrogenous Fertilizers Subsidy 1 Title reads: “Notes on clauses.” c. 16.8.1978 EM Amendment Bill 1978 Nitrogenous Fertilizers Subsidy 1 Title reads: “Notes on clauses.” c. 22.8.1979 EM Amendment Bill 1979 Nitrogenous Fertilizers Subsidy 3 c. 27.8.1980EM Amendment Bill 1980 Norfolk Island Bill 1978 7 c. EM 23.11.1978 Norfolk Island Bill 1979 5 Title reads: “Amendments to the c. 3.4.1979 EM Norfolk Island Bill 1978: Explanatory Memorandum.” Northern Territory (Self-Government) Bill 8 Title reads: “Notes on clauses.” c. 11.5.1978 EM 1978 Northern Territory (Self-Government) Bill 1 Title reads: “Notes on government c. 2.6.1978 EM 1978 amendments.” Session 1978-79-80: Vol. 11 (of 14) Ombudsman Amendment Bill 1979 1 Title reads: “Clauses notes.” c. 6.6.1979 EM Parliament House Construction Authority 4 c. 8.3.1979 EM Bill 1979 Patents Amendment Bill 1978 2 Title reads: “Notes on clauses.” c. 16.8.1978 EM Patents Amendment Bill 1979 16 Title reads: “Notes on clauses.” c. 21.2.1979 EM Patents Amendment Bill 1980 10 Title reads: “Notes on clauses.” c. 1.5.1980 EM Patents Amendment Bill 1980 11 Title reads: “Background and c. 1.5.1980 EM purpose.” Patents Amendment (Patent Cooperation 12 Title reads: “Notes on clauses.” c. 28.8.1979 EM Treaty) Bill 1979

Commonwealth Explanatory Memoranda 1901–1982 140 Bill Title No. of Notes Date CM Pages or EM Pay-roll Tax (Territories) Assessment 6 c. 6.4.1978 EM Amendment Bill 1978 Pay-roll Tax (Territories) Assessment 6 c. 24.5.1978EM Amendment Bill (No. 2) 1978 Pay-roll Tax (Territories) Assessment 8 c. 21.2.1979EM Amendment Bill 1979 Pay-roll Tax (Territories) Assessment 7 c. 21.2.1980EM Amendment Bill 1980 Petroleum Retail Marketing Franchise Bill 31 c. 9.9.1980 EM 1980 Petroleum Retail Marketing Sites Bill 11 c. 9.9.1980 EM 1980 Petroleum (Submerged Lands) 32 c. 23.4.1980EM Amendment Bill 1980 Petroleum (Submerged Lands) 2 Also deals with the Petroleum c. 23.4.1980 EM (Exploration Permit Fees) Amendment (Submerged Lands) (Production Bill 1980 Licence Fees) Amendment Bill 1980, Petroleum (Submerged Lands) (Pipeline Licence Fees) Amendment Bill 1980, and Petroleum (Submerged Lands) (Registration Fees) Amendment Bill 1980. Petroleum (Submerged Lands) See Petroleum (Submerged Lands) (Production Licence Fees) Amendment (Exploration Permit Fees) Bill 1980 Amendment Bill 1980. Petroleum (Submerged Lands) (Pipeline See Petroleum (Submerged Lands) Licence Fees) Amendment Bill 1980 (Exploration Permit Fees) Amendment Bill 1980. Petroleum (Submerged Lands) See Petroleum (Submerged Lands) (Registration Fees) Amendment Bill 1980 (Exploration Permit Fees) Amendment Bill 1980. Petroleum (Submerged Lands) (Royalty) 6 c. 23.4.1980EM Amendment Bill 1980 Preference to Australian Goods 8 Identical to the memorandum c. 8.1980 EM (Commonwealth Authorities) Bill 1980 presented to the Senate. Prices Justification Amendment Bill 1979 3 Title reads: “Notes on clauses.” c. 1.3.1979 EM Public Service Amendment Bill 1978 73 c. 6.6.1978 EM Session 1978-79-80: Vol. 12 (of 14) Racial Discrimination Amendment Bill 6 Identical to the memorandum c. 19.2.1980 EM 1979 presented to the Senate. Railway Agreement (Adelaide to Crystal 5 c. 21.8.1980EM Brook Railway) Bill 1980 Remuneration and Allowances 8 c. 11.9.1980EM Amendment Bill 1980 Remuneration Tribunals Amendment Bill 1 Title reads: “Clause notes.” c. 6.6.1979 EM

Commonwealth Explanatory Memoranda 1901–1982 141 Bill Title No. of Notes Date CM Pages or EM (No. 2) 1979 Repatriation Acts Amendment Bill 1979 vii, 27 c. 1.3.1979 EM Roads Grants Bill 1980 12 c. 15.5.1980 EM Sales Tax Amendment Bills (Nos. 1 to 9) 2 c. 15.8.1978EM 1978 Sales Tax Assessment (Nos. 1 to 9) 58 Introduction, pp. 1-6; Bill No. 1, c. EM Amendment Bills 1978 pp. 6-33; Bill No. 2, pp. 34-38; 16.11.1978 Bill No. 3, pp. 39-42; Bill No. 4, pp. 43-46; Bill No. 5, p. 47; Bill No. 6, pp. 48-51; Bill No. 7, pp. 52-54; Bill No. 8, pp. 55-57; Bill No. 9, p. 58. Sales Tax (Exemptions and 10 c. 25.5.1978EM Classifications) Amendment Bill 1978 Sales Tax (Exemptions and 2 c. 16.8.1978EM Classifications) Amendment Bill (No. 2) 1978 Sales Tax (Exemptions and 6 c. 24.5.1979EM Classifications) Amendment Bill (No. 2) 1979 Sales Tax (Exemptions and 12 c. 21.8.1979EM Classifications) Amendment Bill (No. 3) 1979 Sales Tax (Exemptions and 9 Title reads: “Supplementary c. EM Classifications) Amendment Bill (No. 3) Explanatory Memorandum 30.10.1979 1979 (amendments to be moved by the Treasurer).” Seamen’s Compensation Amendment Bill 11 Title reads: “Committee Notes.” c. 20.9.1979 EM 1979 Securities Industry Bill 1980 ix, Introduction, pp. 1-8; Securities c. 2.4.1980 EM 160 Industry Bill 1980, pp. 9-140; Securities Industry (Fees) Bill 1980, pp. 141-142. Securities Industry Amendment Bill 1980 21 c. 27.8.1980 EM Securities Industry Amendment Bill (No. 7 c. 27.8.1980EM 2) 1980 Session 1978-79-80: Vol. 13 (of 14) Ship Construction Bounty Amendment 1 Title reads: “Notes on clauses.” c. 6.3.1980 EM Bill 1980 Social Services Amendment Bill 1980 19 Includes a 1-page addendum. c. 27.8.1980 EM Social Services Amendment Bill 1980 2 Title reads: “Notes on amendment c. 10.9.1980 EM to be moved by the Minister representing the Minister for Social Security.” State and Northern Territory Grants 4 c. 8.11.1979EM (Rural Adjustment) Bill 1979

Commonwealth Explanatory Memoranda 1901–1982 142 Bill Title No. of Notes Date CM Pages or EM States Grants (Petroleum Products) 2 Title reads: “Notes on clauses.” c. 8.3.1978 EM Amendment Bill 1978 States Grants (Urban Public Transport) 5 c. 6.4.1978 EM Bill 1978 States Grants (Urban Public Transport) 4 c. 9.11.1978EM Amendment Bill 1978 Statutory Rules Publication Amendment 3 Identical to the memorandum c. 20.2.1980 EM Bill 1980 presented to the Senate. Sugar Agreement Bill 1979 4 c. EM 25.10.1979 Session 1978-79-80: Vol. 14 (of 14) Estate Duty Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Gift Duty Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Income Tax Assessment Amendment Bill See Taxation Administration (No. 3) 1979 Amendment Bill 1979. Pay-roll Tax Assessment Amendment Bill See Taxation Administration 1979 Amendment Bill 1979. Pay-roll Tax (Territories) Assessment See Taxation Administration Amendment Bill (No. 2) 1979 Amendment Bill 1979. Taxation Administration Amendment Bill 16 Introduction, pp. 1-3; Taxation c. 24.5.1979 EM 1979 Administration Amendment Bill 1979, pp. 3-9; Estate Duty Assessment Amendment Bill 1979, pp. 4-9; Gift Duty Assessment Amendment Bill 1979, pp. 9-11; Income Tax Assessment Amendment Bill (No. 3) 1979, pp. 11-13; Pay-roll Tax Assessment Amendment Bill 1979, pp. 13-16; Pay-roll Tax (Territories) Assessment Amendment Bill (No. 2) 1979, p. 16. Taxation Debts (Abolition of Crown 15 c. 27.8.1980EM Priority) Bill 1980 Telecommunications Amendment Bill 1 Title reads: “Notes on clauses.” c. 23.8.1979 EM 1979 Telecommunications (Interception) Bill 9 Title reads: “Notes on clauses.” c. 23.8.1979 EM 1979 Trade Marks Amendment Bill 1978 9 Title reads: “Notes on clauses.” c. 24.8.1978 EM Trade Practices Amendment Bill 1978 10 c. 13.4.1978 EM Trade Practices Amendment Bill 1978 5 Title reads: “Explanatory c. 18.9.1978 EM Memorandum on amendments to the Bill.”

Commonwealth Explanatory Memoranda 1901–1982 143 Bill Title No. of Notes Date CM Pages or EM Trade Practices Amendment Bill (No. 2) 2 c. EM 1978 26.10.1978 Trade Practices Amendment Bill 1980 16 c. 21.4.1980 EM Trade Practices (Boycotts) Amendment 4 c. 13.5.1980EM Bill 1980 Whale Protection Bill 1980 1 c. 23.4.1980 EM Whale Protection Bill 1980 4 Title reads: “Notes on clauses.” c. 23.4.1980 EM Wheat Industry Stabilization Amendment 3 c. 10.5.1979EM Bill 1979 Wheat Industry Stabilization 3 c. 10.5.1979EM (Reimbursement of Borrowing Costs) Bill 1979 Wheat Industry Stabilization 2 c. 8.11.1979EM (Reimbursement of Borrowing Costs) Amendment Bill 1979 Wheat Levy Bill (No. 1) 1979 2 c. 8.11.1979 EM Wheat Levy Bill (No. 2) 1979 2 c. 8.11.1979 EM Wheat Marketing Bill 1979 18 c. 8.11.1979 EM Wheat Products Export Adjustment 2 c. 8.11.1979EM Amendment Bill 1979 Wheat Research Amendment Bill 1979 3 c. 8.11.1979 EM Wheat Tax Bill 1979 2 c. 8.11.1979 EM Wine Grapes Levy Amendment Bill 1980 5 Wine Grapes Levy Amendment c. 11.9.1980 EM [31st Parliament] Bill 1980, pp. 1-2; Wine Research Amendment Bill 1980, pp. 3-4. Wine Research Amendment Bill 1980 See Wine Grapes Levy [31st Parliament] Amendment Bill 1980 [31st Parliament]. Session 1980-81-82-83: Vol. 1 (of 14) Aboriginal Land Rights Legislation 4 Identical to the memorandum c. 16.3.1982 EM Amendment Bill 1982 presented to the Senate. Administrative Decisions (Judicial See Bank Account Debits Tax Review) Amendment Bill 1982 Administration Bill 1982. Advisory Council for Inter-government 2 c. 4.12.1980EM Relations Amendment Bill 1980 Aged or Disabled Persons Homes 3 c. EM Amendment Bill 1980 26.11.1980 Air Accidents (Commonwealth 4 c. 24.3.1982EM Government Liability) Amendment Bill 1982 Air Navigation (Charges) Amendment 6 c. 19.8.1982EM Bill 1982 Air Navigation Legislation (Validation 2 c. 9.9.1982 EM and Interpretation) Bill 1982 Airlines Agreement Bill 1981 7 c. 28.5.1981 EM Airlines Equipment Amendment Bill 1981 4 c. 28.5.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 144 Bill Title No. of Notes Date CM Pages or EM Antarctic Marine Living Resources 4 c. 26.3.1981EM Conservation Bill 1981 Apple and Pear Export Charge See Australian Apple and Pear Amendment Bill 1981 Corporation Amendment Bill (No.2) 1981. Apple and Pear Export Underwriting Bill 5 Introduction, pp. 2-3; Apple and c. 26.2.1981 EM 1981 Pear Export Underwriting Bill 1981, p. 4; Apple and Pear Stabilization Amendment Bill 1981, pp. 4-5; Australian Apple and Pear Corporation Amendment Bill 1981, p. 5. Apple and Pear Levy Amendment Bill See Australian Apple and Pear 1981 Corporation Amendment Bill (No.2) 1981. Apple and Pear Stabilization Amendment See Apple and Pear Export Bill 1981 Underwriting Bill 1981. Appropriation Bills (Nos. 3 and 4) 1981- 1 c. 24.3.1982EM 82 Asian Development Fund Bill 1982 3 c. 26.8.1982 EM Australian Apple and Pear Corporation See Apple and Pear Export Amendment Bill 1981 Underwriting Bill 1981. Australian Apple and Pear Corporation 4 Also deals with these bills: Apple c. 20.8.1981 EM Amendment Bill (No. 2) 1981 and Pear Levy Amendment Bill 1981; Apple and Pear Export Charge Amendment Bill 1981. Austra1ian Bicentennial Road 20 c. EM Development Trust Fund Bill 1982 14.10.1982 Australian Broadcasting Corporation Bill 25 c. 9.9.1982 EM 1982 Australian Broadcasting Corporation 6 c. 9.9.1982 EM (Transitional Provisions and Consequential Amendments) Bill 1982 Australian Capital Territory Electricity 5 c. 10.3.1982EM Supply Amendment Bill 1982 Australian Capital Territory Gaming and 4 c. 27.5.1981EM Liquor Authority Bill 1982 Australian Capital Territory Stamp Duty 7 Introduction, pp. 1-3; Australian c. 18.8.1981 EM Amendment Bill 1981 Capital Territory Stamp Duty Amendment Bill 1981, pp. 3-5; Australian Capital Territory Tax (Cheques) Amendment Bill 1981, pp. 5-6; Australian Capital Territory Tax (Insurance Business) Amendment Bill 1981, p. 6.

Commonwealth Explanatory Memoranda 1901–1982 145 Bill Title No. of Notes Date CM Pages or EM Australian Capital Territory Stamp Duty See Australian Capital Territory Amendment Bill 1982 Tax (Vehicle Registration) Amendment Bill 1982. Australian Capital Territory Tax See Australian Capital Territory (Cheques) Amendment Bill 1981 Stamp Duty Amendment Bill 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Stamp Duty Amendment Bill 1981 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Taxation (Administration) (No. 2) 1981 Amendment Bill 1981. Australian Capital Territory Tax See Australian Capital Territory (Insurance Business) Amendment Bill Tax (Vehicle Registration) 1982 Amendment Bill 1982. Australian Capital Territory Tax (Life See Australian Capital Territory Insurance Business) Bill 1981 Taxation (Administration) Amendment Bill 1981. Australian Capital Territory Tax (Vehicle See Australian Capital Territory Registration) Bill 1981 Taxation (Administration) Amendment Bill 1981. Australian Capital Territory Tax (Vehicle 22 Introduction, pp. 2-7; Australian c. EM Registration) Amendment Bill 1982 Capital Territory Tax (Vehicle 14.10.1982 Registration) Amendment Bill 1982, pp. 8-11; Australian Capital Territory Tax (Insurance Business) Amendment Bill 1982, pp. 11-12; Australian Capital Territory Stamp Duty Amendment Bill 1982, pp. 12-15; Australian Capital Territory Taxation (Administration) Amendment Bill 1982, pp. 15-21. Australian Capital Territory Taxation 23 Introduction, pp. 1-4; Australian c. 15.9.1981 EM (Administration) Amendment Bill 1981 Capital Territory Taxation (Administration) Amendment Bill 1981, pp. 5-17; Australian Capital Territory Tax (Vehicle Registration) Bill 1981, pp. 18-19; Australian Capital Territory Tax (Life Insurance Business) Bill 1981, pp. 20-21; Australian Capital Territory Tax (Insurance Business) Amendment Bill (No. 2) 1981, pp. 21-22. Australian Capital Territory Taxation See Australian Capital Territory (Administration) Amendment Bill 1982 Tax (Vehicle Registration)

Commonwealth Explanatory Memoranda 1901–1982 146 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1982. Australian Centre for International 8 c. EM Agricultural Research Bill 1981 27.10.1981 Australian Federal Police Amendment Bill 5 Virtually identical to the c. 10.3.1981 EM 1981 memorandum presented to the Senate—only the heading differs. Australian Meat and Live-stock 6 c. EM Corporation Amendment Bill 1980 26.11.1980 Australian Meat and Live-stock 3 c. 10.9.1981EM Corporation Amendment Bill 1981 Australian Meat and Live-stock 8 c. 29.4.1982EM Corporation Amendment Bill 1982 Session 1980-81-82-83: Vol. 2 (of 14) Australian National Airlines Repeal Bill 7 c. 28.5.1981EM 1981 Australian National Railways 24 c. EM Commission Bill 1982 21.10.1982 Australian National Railways 7 c. EM Commission (Transitional Provisions and 21.10.1982 Consequential Amendments) Bill 1982 Australian National University 3 c. 28.5.1981EM Amendment Bill 1981 Australian National University 5 c. EM Amendment Bill (No. 2) 1981 15.10.1981 Australian National University 4 c. 22.4.1982EM Amendment Bill (No. 3) 1981 [No. 2] (1982) Australian Shipping Commission 6 c. EM Amendment Bill 1982 21.10.1982 Australian Wine and Brandy Corporation 12 Introduction, pp. 2-3; Australian c. EM Bill 1980 [32nd Parliament] Wine and Brandy Corporation Bill 26.11.1980 1980, pp. 4-11; Wine Grapes Levy Amendment Bill 1980, p. 12; Wine Research Amendment Bill 1980, p. 12. Bank Account Debits Tax Bill 1982 See Bank Account Debits Tax Administration Bill 1982. Bank Account Debits Tax Administration 37 Introduction, pp. 2-10; Bank c. EM Bill 1982 Account Debits Tax 14.10.1982 Administration Bill 1982, pp. 10- 34; Bank Account Debits Tax Bill 1982, pp. 35-36; Administrative Decisions (Judicial Review) Amendment Bill 1982, p. 37. Barley Research Bill 1980 See Barley Research Levy Bill 1980.

Commonwealth Explanatory Memoranda 1901–1982 147 Bill Title No. of Notes Date CM Pages or EM Barley Research Levy Bill 1980 8 Also deals with the Barley c. EM Research Bill 1980. 26.11.1980 Beef Industry (Incentive Payments) 3 c. 30.4.1981EM Amendment Bill 1981 Bounty Acts Amendment Bill 1982 3 c. 25.2.1982 EM Bounty (Berry Fruits) Bill 1982 7 c. 19.8.1982 EM Bounty (Non-adjustable Wrenches) Bill 6 c. 25.2.1981EM 1981 Bounty (Polyester-Cotton Yarn) 3 c. 25.2.1981EM Amendment Bill 1981 Bounty (Printed Fabrics) Bill 1981 7 c. 3.6.1981 EM Bounty (Ships) Amendment Bill 1982 3 c. 19.8.1982 EM Bounty (Textile Yarns) Bill 1981 7 c. 3.6.1981 EM Broadcasting and Television Amendment 36 Introduction, pp. 2-5; c. 3.6.1981 EM Bill 1981 Broadcasting and Television Amendment Bill 1981, pp. 6-33; Broadcasting Stations Licence Fees Amendment Bill 1981, p. 34. Broadcasting and Television Amendment 20 Introduction, pp. 1-2; c. EM Bill 1982 Broadcasting and Television 14.10.1982 Amendment Bill 1982, pp. 1-15; Broadcasting Stations Licence Fees Amendment Bill 1982, p. 16; Television Stations Licence Fees Amendment Bill 1982, p. 16-17. Broadcasting Stations Licence Fees Bill 3 c. EM 1981 21.10.1981 Broadcasting Stations Licence Fees See Broadcasting and Television Amendment Bill 1981 Amendment Bill 1981. Broadcasting Stations Licence Fees 3 Also deals with the Television c. 18.8.1981 EM Amendment Bill (No. 2) 1981 Stations Licence Fees Amendment Bill 1981. Broadcasting Stations Licence Fees See Broadcasting and Television Amendment Bill 1982 Amendment Bill 1982. Canberra College of Advanced Education 4 c. EM Amendment Bill 1981 15.10.1981 Canned Fruits Levy Amendment Bill 3 c. 18.2.1982EM 1982 Canned Fruits Marketing Legislation 5 c. 18.2.1982EM Repeal and Amendment Bill 1982 Census and Statistics Amendment Bill 4 c. 30.4.1981EM 1981 Census and Statistics Amendment Bill 8 c. EM (No. 2) 1981 15.10.1981 Christmas Island Agreement Amendment 2 c. 9.6.1981 EM Bill 1981

Commonwealth Explanatory Memoranda 1901–1982 148 Bill Title No. of Notes Date CM Pages or EM Christmas Island Agreement Amendment 2 c. 9.12.1982EM Bill 1982 Christmas Island Amendment Bill 1980 2 c. EM 27.11.1980 Civil Aviation (Carriers’ Liability) 3 c. 24.3.1982EM Amendment Bill 1982 Coal Excise Amendment Bill 1981 3 c. 25.2.1981 EM Coal Industry Legislation Amendment 4 c. 18.3.1982EM Bill 1982 Commerce (Trade Descriptions) 3 c. 10.9.1981EM Amendment Bill 1981 Commonwealth Banks Amendment Bill 16 c. 26.3.1981EM 1981 Commonwealth Employees 4 c. 3.3.1981 EM (Redeployment and Retirement) Amendment Bill 1981 Commonwealth Employees (Voluntary 3 c. 25.3.1982EM Membership of Unions) Bill 1982 Commonwealth Functions (Statutes 61 c. 27.5.1981EM Review) Bill 1981 Commonwealth Grants Commission 3 c. EM Amendment Bill 1981 27.10.1981 Commonwealth Legal Aid Commission 10 Virtually identical to the c. 27.5.1981 EM Amendment Bill 1981 memorandum presented to the Senate—only the heading differs. Commonwealth Teaching Service 3 c. 4.12.1980EM Amendment Bill 1980 Session 1980-81-82-83: Vol. 3 (of 14) Companies Bill 1981 xxiii, c. 30.4.1981EM 857 Session 1980-81-82-83: Vol. 4 (of 14) Companies (Acquisition of Shares) 19 c. 2.12.1980EM Amendment Bill 1980 Companies (Acquisition of Shares) 24 Introduction, pp. 1-5; Companies c. 30.4.1981 EM Amendment Bill (No. 2) 1981 (Acquisition of Shares) Amendment Bill (No. 2) 1981, pp. 6-21; Companies (Acquisition of Shares—Fees) Amendment Bill 1981, p. 21. Companies (Acquisition of Shares—Fees) See Companies (Acquisition of Amendment Bill 1981 Shares) Amendment Bill (No. 2) 1981. Companies and Securities (Interpretation 10 c. 2.12.1980EM and Miscellaneous Provisions) Amendment Bill 1980 Companies and Securities (Interpretation 7 c. 30.4.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 149 Bill Title No. of Notes Date CM Pages or EM and Miscellaneous Provisions) Amendment Bill (No. 2) 1981 Companies and Securities Legislation 73 c. 10.9.1981EM (Miscellaneous Amendments) Bill 1981 Companies (Fees) Bill 1981 8 c. 30.4.1981 EM Companies (Miscellaneous Amendments) 44 c. 30.4.1981EM Bill 1981 Companies (Transitional Provisions) Bill 48 c. 30.4.1981EM 1981 Complaints (Australian Federal Police) 61 Takes account of Senate c. 10.3.1981 EM Bill 1981 amendments to the bill. Conciliation and Arbitration Amendment 9 c. 14.5.1981EM Bill 1981 Conciliation and Arbitration Amendment 30 c. 25.3.1982EM Bill 1982 Conciliation and Arbitration 5 c. EM (Complementary Industrial Relations 21.10.1982 System) Amendment Bill 1982 Conciliation and Arbitration (Government 11 c. EM Service) Amendment Bill 1982 10.11.1982 Conciliation and Arbitration 9 c. EM (Management of Organisations) 26.10.1982 Amendment Bill 1982 Continental Shelf (Living Natural See Foreign Fishing Boats Levy Resources) Amendment Bill 1981 Bill 1981. Cotton Levy Bill 1982 8 Also deals with the Cotton c. 9.9.1982 EM Research Bill 1982. Cotton Research Bill 1982 See Cotton Levy Bill 1982. Crimes Amendment Bill 1981 15 Takes account of Senate c. EM amendments to the bill. 27.10.1981 Crimes (Currency) Bill 1981 12 c. 8.9.1981 EM Crimes (Taxation Offences) Bill 1980 19 c. EM 26.11.1980 Crown Debts (Priority) Bill 1981 13 c. 30.4.1981 EM Currency Amendment Bill 1981 7 c. 26.2.1981 EM Session 1980-81-82-83: Vol. 5 (of 14) Customs Amendment Bill (No. 4) 1980 3 c. 3.12.1980 EM Customs Amendment Bill 1981 7 c. 7.5.1981 EM Customs Amendment (Securities) Bill 3 c. 6.5.1981 EM 1981 Customs Amendment (Tenders) Bill 1981 4 c. 30.4.1981 EM Customs and Excise Amendment Bill 22 c. 24.3.1982EM 1982 Customs Securities (Anti-Dumping) 5 c. 8.12.1982EM Amendment Bill 1982 Customs Securities (Penalties) Bill 1981 3 c. 30.4.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 150 Bill Title No. of Notes Date CM Pages or EM Customs Tariff Amendment Bill (No. 2) 3 c. 3.12.1980EM 1980 Customs Tariff Amendment Bill 1981 352 Title reads: “Summary of c. 6.5.1981 EM amendments.” Session 1980-81-82-83: Vol. 6 (of 14) Customs Tariff Amendment (Off-shore 4 c. 25.3.1982EM Installations) Bill 1982 Customs Tariff (Anti-Dumping) 6 c. 6.5.1981 EM Amendment Bill 1981 Customs Tariff (Anti-Dumping) 3 c. 8.12.1982EM Amendment Bill (No. 2) 1982 Customs Tariff (Anti-Dumping) 4 c. 22.4.1982EM Amendment (Countervailing Duties) Bill 1982 Customs Tariff (Anti-Dumping) 4 c. 25.3.1982EM Amendment (Off-shore Installations) Bill 1982 Customs Tariff (Coal Export Duty) 3 c. 18.2.1982EM Amendment Bill 1982 Customs Undertakings (Penalties) Bill 3 c. 30.4.1981EM 1981 Customs (Unlawful Exportation of Food) 3 c. 10.9.1981EM Amendment Bill 1981 Customs (Valuations) Amendment Bill 11 c. 27.8.1981EM 1981 Dairy Products (Export Inspection 3 c. 18.2.1982EM Charge) Bill 1982 Dairy Products (Export Inspection 5 c. 18.2.1982EM Charge) Collection Bill 1982 Dairying Industry Research and 2 c. EM Promotion Levy Amendment Bill 1980 26.11.1980 Dairying Research Amendment Bill 1981 3 c. 26.2.1981 EM Defence Acts Amendment Bill 1981 24 Includes a 1-page corrigendum. c. 17.9.1981 EM Defence Force (Miscellaneous Provisions) See Defence Force Discipline Bill Bill 1982 1982, Supplementary Explanatory Memorandum. Defence Force Discipline Bill 1982 418 c. 29.4.1982 EM Defence Force Discipline Bill 1982 6 Supplementary Explanatory c. 10.8.1982 EM Memorandum. Defence Force Discipline Bill 1982, pp. 1-4; Defence Force (Miscellaneous Provisions) Bill 1982, p. 5. Session 1980-81-82-83: Vol. 7 (of 14) Defence Force (Miscellaneous Provisions) 49 c. 29.4.1982EM Bill 1982 Defence Force Retirement and Death 7 c. 27.8.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 151 Bill Title No. of Notes Date CM Pages or EM Benefits Amendment Bill 1981 Defence (Visiting Warships) Bill 1982 8 c. 18.8.1982 EM Departure Tax Amendment Bill 1981 2 Also deals with the Departure Tax c. 18.8.1981 EM Collection Amendment Bill 1981. Departure Tax Collection Amendment See Departure Tax Amendment Bill 1981 Bill 1981. Designs Amendment Bill 1981 17 c. 7.4.1981 EM Diesel Fuel Tax Amendment Bill (No. 1) 3 c. 17.8.1982EM 1982 Diesel Fuel Tax Amendment Bill (No. 2) 3 c. 17.8.1982EM 1982 Diesel Fuel Taxes Legislation 8 c. 17.8.1982EM Amendment Bill 1982 Domicile Bill 1982 8 Virtually identical to the c. EM memorandum presented to the 27.10.1981 Senate—only the heading differs. Domicile (Consequential Amendments) 3 Virtually identical to the c. EM Bill 1982 memorandum presented to the 27.10.1981 Senate—only the heading differs. Dried Fruit (Export Inspection Charge) 3 c. 7.5.1981 EM Bill 1981 Dried Fruit (Export Inspection Charge) 3 c. 7.5.1981 EM Collection Bill 1981 Dried Fruits Export Charges Amendment 4 c. 19.8.1982EM Bill 1982 Dried Sultana Production Underwriting 8 c. EM Bill 1981 29.10.1981 Dried Vine Fruits Stabilization Legislation 3 26.2.1981 EM Repeal Bill 1981 Drought Assistance (Primary Producers) 6 c. 16.9.1982EM Bill 1982 Edible Oils (Export Inspection Charge) 3 c. 18.2.1982EM Bill 1982 Edible Oils (Export Inspection Charge) 5 c. 18.2.1982EM Collection Bill 1982 Eggs (Export Inspection Charge) Bill 3 c. 18.2.1982EM 1982 Eggs (Export Inspection Charge) 5 c. 18.2.1982EM Collection Bill 1982 Environment Protection (Sea Dumping) 10 c. 14.5.1981EM Bill 1981 Epidemiological Studies (Confidentiality) 6 c. 20.8.1981EM Bill 1981 Excise Amendment Bill 1981 3 c. 7.5.1981 EM Excise Tariff Amendment Bill 1981 3 c. 26.3.1981 EM Excise Tariff Amendment (Off-shore 3 c. 25.3.1982 EM

Commonwealth Explanatory Memoranda 1901–1982 152 Bill Title No. of Notes Date CM Pages or EM Installations) Bill 1982 Excise Tariff (Coal) Amendment Bill 3 c. 18.3.1982EM 1982 Excise Tariff (Petroleum) Amendment 3 c. 21.4.1982EM Bill 1982 Export Control Bill 1982 12 c. 22.4.1982 EM Export Control (Miscellaneous 8 c. 22.4.1982EM Amendments) Bill 1982 Export Grants Acts Amendment Bill 1981 6 c. 20.8.1981 EM Export Market Development Grants 5 c. 26.8.1982EM Amendment Bill 1982 Federal Proceedings (Costs) Bill 1980 13 Identical to the memorandum c. 2.12.1980 EM presented to the Senate. Fertilizers (Bounty and Subsidy) 3 c. 29.4.1982EM Amendment Bill 1982 Fish (Export Inspection Charge) Bill 1981 3 c. 7.5.1981 EM Fish (Export Inspection Charge) 3 c. 7.5.1981 EM Collection Bill 1981 Fisheries Agreements (Payments) Bill See Foreign Fishing Boats Levy 1981 Bill 1981. Fisheries Amendment Bill 1981 See Foreign Fishing Boats Levy Bill 1981. Flags Amendment Bill 1981 See Shipping Registration Bill 1981. Foreign Fishing Boats Levy Bill 1981 11 Introduction, pp. 1-2; Foreign c. 24.9.1981 EM Fishing Boats Levy Bill 1981, p 3; Fisheries Agreements (Payments) Bill 1981, p. 4; Fisheries Amendment Bill 1981, pp. 5-7; Continental Shelf (Living Natural Resources) Amendment Bill 1981, pp. 8-10. Freedom of Information Bill 1981 63 Takes account of Senate c. 18.8.1981 EM amendments to the bill. Freedom of Information Bill 1981 38 Title reads: “Memorandum 8.4.1981 CM showing the differences between the Freedom of Information Bill 1978 and the Freedom of Information Bill 1981.” Session 1980-81-82-83: Vol. 8 (of 14) Governor-General Amendment Bill 1982 3 c. 29.4.1982 EM Health Acts Amendment Bill 1981 38 c. 2.6.1981 EM Health Legislation Amendment Bill 1982 31 c. 25.3.1982 EM Health Legislation Amendment Bill (No. 16 c. EM 2) 1982 14.10.1982 Health Legislation Amendment Bill (No. 3 c. EM

Commonwealth Explanatory Memoranda 1901–1982 153 Bill Title No. of Notes Date CM Pages or EM 3) 1982 10.11.1982 Home Deposit Assistance Bill 1982 23 c. 29.4.1982 EM Homes Savings Grant Acts Amendment 4 c. 29.4.1982EM Bill 1982 Homes Savings Grant Amendment Bill 6 c. EM 1980 26.11.1980 Honey (Export Inspection Charge) Bill 3 c. 18.2.1982EM 1982 Honey (Export Inspection Charge) 5 c. 18.2.1982EM Collection Bill 1982 Housing Assistance Bill 1981 9 c. 14.5.1981 EM Human Rights Commission Bill 1981 11 Virtually identical to the c. 24.3.1981 EM memorandum presented to the Senate—only the heading differs. Immigration (Unauthorised Arrivals) 6 c. EM Amendment Bill 1980 27.11.1980 Income Tax Assessment Amendment Bill 21 c. EM (No. 6) 1980 27.11.1980 Income Tax Assessment Amendment Bill 49 c. 27.5.1981EM 1981 Income Tax Assessment Amendment Bill 13 c. EM (No. 2) 1981 28.10.1981 Income Tax Assessment Amendment Bill 84 c. 24.3.1982EM 1982 Income Tax Assessment Amendment Bill 38 c. 29.4.1982EM (No. 2) 1982 Income Tax Assessment Amendment Bill 4 c. 5.5.1982 EM (No. 3) 1982 Income Tax Assessment Amendment Bill 25 c. 18.8.1982EM (No. 4) 1982 Income Tax Assessment Amendment Bill 65 Introduction, pp. 2-11; Income c. EM (No. 5) 1982 Tax Assessment Amendment Bill 14.10.1982 (No. 5) 1982, pp. 11-44; Income Tax (Rates) Amendment Bill 1982, p. 45; Income Tax (Rates) Bill 1982, pp. 45-61; Income Tax (Individuals) Bill 1982, pp. 62-63; Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Bill 1982, pp.63-64; Income Tax (Mining Withholding Tax) Amendment Bill 1982, p. 65. Session 1980-81-82-83: Vol. 9 (of 14) Income Tax (Assessment and Rates) 37 c. 27.5.1981EM Amendment Bill 1981

Commonwealth Explanatory Memoranda 1901–1982 154 Bill Title No. of Notes Date CM Pages or EM Income Tax (Companies, Corporate Unit See Income Tax Laws Trusts and Superannuation Funds) Bill Amendment Bill (No.3) 1981. 1981 Income Tax (Companies, Corporate Unit See Income Tax Assessment Trusts and Superannuation Funds) Bill Amendment Bill (No. 5) 1982. 1982 Income Tax (Diverted Income) Bill 1981 See Income Tax Laws Amendment Bill 1981. Income Tax (Individuals) Bill 1981 See Income Tax Laws Amendment Bill (No.3) 1981. Income Tax (Individuals) Bill 1982 See Income Tax Assessment Amendment Bill (No. 5) 1982. Income Tax (International Agreements) 37 c. 26.3.1981EM Amendment Bill 1981 Income Tax (International Agreements) 20 c. 27.8.1981EM Amendment Bill (No. 2) 1981 Income Tax (International Agreements) 37 c. 16.9.1982EM Amendment Bill 1982 Income Tax Laws Amendment Bill 1981 81 Introduction, pp. 1-8; Income Tax c. 7.5.1981 EM Laws Amendment Bill 1981, pp. 9-78; Income Tax (Diverted Income) Bill 1981, pp. 79-80. Income Tax Laws Amendment Bill (No. 25 c. 27.5.1981EM 2) 1981 Income Tax Laws Amendment Bill (No. 49 Introduction, pp. 1-6; Income Tax c. 23.9.1981 EM 3) 1981 Laws Amendment Bill (No. 3) 1981, pp. 7-45; Income Tax (Individuals) Bill 1981, pp. 45-46; Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Bill 1981, pp. 47-48. Income Tax (Mining Withholding Tax) See Income Tax Assessment Amendment Bill 1982 Amendment Bill (No. 5) 1982. Income Tax (Rates) Bill 1982 See Income Tax Assessment Amendment Bill (No. 5) 1982. Income Tax (Rates) Amendment Bill See Income Tax Assessment 1982 Amendment Bill (No. 5) 1982. Independent Air Fares Committee Bill 7 c. 28.5.1981EM 1981 Industrial Research and Development 11 c. 8.4.1981 EM Incentives Amendment Bill 1981 Insurance Amendment Bill 1982 14 c. 29.4.1982 EM Insurance Amendment Bill 1982 9 Supplementary Explanatory c. EM Memorandum. Title reads: 30.11.1982 “Amendments to the Insurance

Commonwealth Explanatory Memoranda 1901–1982 155 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1982.” International Financial Institutions (Share 21 c. 18.2.1982EM Increase) Bill 1982 International Fund for Agricultural 3 c. 29.4.1982EM Development Bill 1982 International Organisations (Privileges 6 c. EM and Immunities) Amendment Bill 1982 29.10.1981 Session 1980-81-82-83: Vol. 10 (of 14) Judges’ Pensions Amendment Bill 1981 11 c. 24.9.1981 EM Judicial Appointment (Western Samoa) 5 c. EM Bill 1980 27.11.1980 Koongarra Project Area Bill 1981 5 c. 28.5.1981 EM Liquefied Petroleum Gas (Grants) 7 c. 3.12.1980EM Amendment Bill 1980 Liquefied Petroleum Gas (Grants) 9 c. 19.8.1982EM Amendment Bill 1982 Live-stock Export Charge Amendment 3 c. 19.8.1982EM Bill 1982 Live-stock Slaughter Levy Amendment 4 c. 19.8.1982EM Bill 1982 Loan Bill (No. 2) 1982 6 c. EM 14.10.1982 Local Government (Personal Income Tax 2 c. 28.5.1981EM Sharing) Amendment Bill 1981 Long Service Leave (Commonwealth 3 c. 4.12.1980EM Employees) Amendment Bill 1980 Meat Export (Penalties) Bill 1981 3 c. 10.9.1981 EM Migration Amendment Bill (No. 2) 1980 16 c. EM 27.11.1980 Minerals (Submerged Lands) Bill 1981 65 Minerals (Submerged Lands) Bill c. 14.5.1981 EM 1981, 54pp; Minerals (Submerged Lands) (Royalty) Bill 1981, 3pp; Minerals (Submerged Lands) (Exploration Permit Fees) Bill 1981, 2 pp; Minerals (Submerged Lands) (Production Licence Fees) Bill 1981, 1 p; Minerals (Submerged Lands) (Works Authority Fees) Bill 1981, 2 pp; Minerals (Submerged Lands) (Registration Fees) Bill 1981, 3 pp. Minerals (Submerged Lands) (Exploration See Minerals (Submerged Lands) Permit Fees) Bill 1981 Bill 1981. Minerals (Submerged Lands) (Production See Minerals (Submerged Lands) Licence Fees) Bill 1981 Bill 1981.

Commonwealth Explanatory Memoranda 1901–1982 156 Bill Title No. of Notes Date CM Pages or EM Minerals (Submerged Lands) See Minerals (Submerged Lands) (Registration Fees) Bill 1981 Bill 1981. Minerals (Submerged Lands) (Royalty) See Minerals (Submerged Lands) Bill 1981 Bill 1981. Minerals (Submerged Lands) (Works See Minerals (Submerged Lands) Authority Fees) Bill 1981 Bill 1981. National Companies and Securities 18 c. 2.12.1980EM Commission Amendment Bill 1980 National Crimes Commission Bill 1982 8 c. EM 21.10.1982 National Health Amendment Bill 1981 4 c. EM 27.10.1981 National Health Amendment 9 c. 29.4.1981EM (Pharmaceutical Benefits) Bill 1981 Navigation Amendment Bill 1981 See Shipping Registration Bill 1981. Navigation (Protection of the Sea) See Protection of the Sea (Civil Amendment Bill 1981 Liability) Bill 1981. Nitrogenous Fertilizers Subsidy 3 c. EM Amendment Bill 1981 27.10.1981 Non-Government Schools (Loans 3 c. EM Guarantee) Amendment Bill 1981 15.10.1981 Norfolk Island Amendment Bill 1981 4 c. 20.8.1981 EM Northern Territory (Self-Government) 4 c. 19.8.1982EM Amendment Bill 1982 Off-shore Installations (Miscellaneous 23 c. 25.3.1982EM Amendments) Bill 1982 Ombudsman Amendment Bill 1982 27 c. 23.9.1982 EM Omega Navigation Facility Bill 1982 5 c. 18.8.1982 EM Overseas Students Charge Amendment 3 c. 25.2.1982EM Bill 1982 Overseas Students Charge Collection 3 c. 25.2.1982EM Amendment Bill 1982 Overseas Telecommunications 3 c. 3.6.1981 EM Amendment Bill 1981 Session 1980-81-82-83: Vol. 11 (of 14) Parliamentary Contributory 8 c. 9.4.1981 EM Superannuation Amendment Bill 1981 Parliamentary Secretaries Bill 1980 3 c. EM 26.11.1980 Patents Amendment Bill 1981 11 c. 7.4.1981 EM Pay-roll Tax (Territories) Assessment 8 c. 14.5.1981EM Amendment Bill 1981 Pay-roll Tax (Territories) Assessment 10 c. EM Amendment Bill 1982 14.10.1982 Petroleum Products Pricing Bill 1981 13 c. 27.5.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 157 Bill Title No. of Notes Date CM Pages or EM Petroleum Retail Marketing Franchise 10 c. 25.2.1982EM Amendment Bill 1982 Petroleum Retail Marketing Sites 7 c. 25.2.1982EM Amendment Bill 1982 Petroleum (Submerged Lands) 5 c. EM Amendment Bill 1982 28.10.1982 Petroleum (Submerged Lands— 6 c. 14.5.1981EM Miscellaneous Amendments) Bill 1981 Petroleum (Submerged Lands) 2 c. 14.5.1981EM (Registration Fees) Amendment Bill 1981 Pig Slaughter Levy Amendment Bill 1981 3 c. 30.4.1981 EM Plant Variety Rights Bill 1981 4 c. 7.5.1981 EM Plant Variety Rights Bill 1981 5 Title reads: “Amendments and c. 25.3.1982 EM new clauses.” Protection of the Sea (Civil Liability) Bill 52 Introduction, pp. 1-3; Protection c. 5.3.1981 EM 1981 of the Sea (Civil Liability) Bill 1981, pp. 4-15; Protection of the Sea (Powers of Intervention) Bill 1981, pp. 16-25; Protection of the Sea (Discharge of Oil from Ships) Bill 1981, pp. 26-35; Navigation (Protection of the Sea) Amendment Bill 1981, pp. 36-41; Protection of the Sea (Shipping Levy) Bill 1981, pp. 42-45; Protection of the Sea (Shipping Levy Collection) Bill 1981, pp. 46-51. Protection of the Sea (Discharge of Oil See Protection of the Sea (Civil from Ships) Bill 1981 Liability) Bill 1981. Protection of the Sea (Powers of See Protection of the Sea (Civil Intervention) Bill 1981 Liability) Bill 1981. Protection of the Sea (Shipping Levy) Bill See Protection of the Sea (Civil 1981 Liability) Bill 1981. Protection of the Sea (Shipping Levy See Protection of the Sea (Civil Collection) Bill 1981 Liability) Bill 1981. Protection of the Sea (Prevention of 23 Introduction, p. 1; Protection of 21.10.1982 EM Pollution from Ships) Bill 1982 the Sea (Prevention of Pollution from Ships) Bill 1982, pp. 2-14; Navigation (Protection of the Sea) Amendment Bill 1982, pp. 15-22. Public Service Acts Amendment Bill 1981 30 c. EM 29.10.1981 Public Service Acts Amendment Bill 1982 14 Supplementary Explanatory c. 30.4.1982 EM Memorandum. Title reads: “Amendments to be moved on

Commonwealth Explanatory Memoranda 1901–1982 158 Bill Title No. of Notes Date CM Pages or EM behalf of the Government.” Public Service and Statutory Authorities 55 c. EM Amendment Bill 1980 26.11.1980 Public Works Committee Amendment Bill 4 c. 5.3.1981 EM 1981 Session 1980-81-82-83: Vol. 12 (of 14) Quarantine Amendment Bill 1981 19 c. 9.4.1981 EM Queensland Grant (Special Assistance) 4 c. EM Bill 1981 15.10.1981 Racial Discrimination Amendment Bill 2 Virtually identical to the c. 24.3.1981 EM 1981 memorandum presented to the Senate—only the heading differs. Radiocommunications Licence Fees Bill 2 c. 4.5.1982 EM 1982 Radiocommunications (Miscellaneous 2 c. 4.5.1982 EM Provisions) Bill 1982 Remuneration and Allowances 9 c. EM Amendment Bill 1980 27.11.1980 Remuneration and Allowances 6 c. 27.8.1981EM Amendment Bill 1981 Remuneration and Allowances 7 c. 19.8.1982EM Amendment Bill 1982 Repatriation Acts Amendment Bill 1981 28 c. EM 27.10.1981 Repatriation Amendment Bill 1982 8 c. 11.3.1982 EM Repatriation Legislation Amendment Bill 36 c. 23.9.1982EM 1982 Repatriation Amendment (Pharmaceutical 6 c. 29.4.1981EM Benefits) Bill 1981 River Murray Waters Bill 1982 7 c. EM 28.10.1982 Roads Grants Bill 1981 15 c. 14.5.1981 EM Roads Grants Amendment Bill 1982 7 c. 18.3.1982 EM Royal Commissions Amendment Bill 5 c. EM 1982 27.10.1982 Salaries and Wages Pause Bill 1982 7 c. EM 14.12.1982 Sales Tax Amendment Bills (Nos. 1–9) 38 Introduction, pp. 1-3; Sales Tax c. 18.8.1981 EM 1981 Amendment Bills (Nos. 1–9) 1981, pp. 4-6; Sales Tax (Exemptions and Classifications) Amendment Bill 1981, pp. 7-37. Sales Tax Amendment Bills (Nos. 1–9) 16 Introduction, pp. 2-5; Sales Tax c. 17.8.1982 EM 1982 Amendment Bills (Nos. 1–9) 1982, pp. 6-9; Sales Tax (Exemptions and Classifications)

Commonwealth Explanatory Memoranda 1901–1982 159 Bill Title No. of Notes Date CM Pages or EM Amendment Bill 1982, pp. 10-16. Sales Tax Amendment Bills (Nos. 1A– 9 c. 25.8.1981EM 9A) 1981 Sales Tax Amendment Bills (Nos. 1A– 9 c. 16.2.1982EM 9A) 1981 [No. 2] (1982) Sales Tax Amendment (Off-shore 27 Introduction, pp. 2-8; Off-shore c. 25.3.1982 EM Installations) Bills (Nos. 1–9) 1982 Installations (Miscellaneous Amendments) Bill 1982 (amendments dealing with sales tax law only—see also the EM that deals solely with the bill of this name), pp. 9-16; Sales Tax Amendment (Off-shore Installations) Bills (Nos. 1–9) 1982, pp. 17-24; Sales Tax (Exemptions and Classifications) Amendment (Off-shore Installations) Bill 1982, pp. 24-25; table, pp. 26-27. Sales Tax (Exemptions and See Sales Tax Amendment Bills Classifications) Amendment Bill 1981 (Nos. 1–9) 1981. Sales Tax (Exemptions and See Sales Tax Amendment Bills Classifications) Amendment Bill 1982 (Nos. 1–9) 1982. Sales Tax (Exemptions and See Sales Tax Amendment (Off- Classifications) Amendment (Off-shore shore Installations) Bills (Nos. 1– Installations) Bill 1982 9) 1982. Securities Industry Amendment Bill 1980 24 Title reads “Securities Industry c. 2.12.1980 EM Amendment Bill 1981.” Securities Industry Amendment Bill (No. 37 Introduction, pp. 1-5; Securities c. 30.4.1981 EM 2) 1981 Industry Amendment Bill (No. 2) 1981, pp. 6-33; Securities Industry (Fees) Amendment Bill 1981, p. 34. Securities Industry (Fees) Amendment See Securities Industry Bill 1981 Amendment Bill (No. 2) 1981. Shipping Registration Bill 1981 93 Introduction, pp. 2-4; Shipping c. 26.2.1981 EM Registration Bill 1981, pp. 5-60; Flags Amendment Bill 1981, pp. 61-62; Navigation Amendment Bill 1981, pp. 63-93. Session 1980-81-82-83: Vol. 13 (of 14) Social Security Amendment Bill 1982 8 c. 9.12.1982 EM Social Security Legislation Amendment 57 c. 23.9.1982EM Bill 1982 Social Services Amendment Bill 1981 20 c. EM 27.10.1981

Commonwealth Explanatory Memoranda 1901–1982 160 Bill Title No. of Notes Date CM Pages or EM Social Services Amendment Bill (No. 2) 5 c. EM 1981 17.11.1981 Social Services Amendment Bill (No. 3) 8 c. EM 1981 17.11.1981 Social Services Legislation Amendment 29 Includes a 2-page addendum. c. 25.3.1982 EM Bill 1982 Special Employment-related Programs 5 c. EM Bill 1982 14.12.1982 Special Prosecutors Bill 1982 3 c. 8.9.1982 EM States Grants (Capital Assistance) Bill 4 c. EM 1981 27.10.1981 States Grants (Schools Assistance) Bill 10 c. EM 1981 15.10.1981 States Grants (Tertiary Education 20 c. EM Assistance) Bill 1981 15.10.1981 States Grants (Tertiary Education 7 c. 30.4.1981EM Assistance) Amendment Bill 1981 States Grants (Tertiary Education 7 c. 22.4.1982EM Assistance) Amendment Bill (No. 2) 1981 [No. 2] States Grants (Tertiary Education 12 21.9.1982 EM Assistance) Amendment Bill 1982 States Grants (Tertiary Education 8 12.3.1982 EM Assistance) Legislation Amendment Bill 1982 States (Tax Sharing and Health Grants) 12 c. 28.5.1981EM Bill 1981 States (Tax Sharing and Health Grants) 7 c. 18.2.1982EM Amendment Bill 1982 States (Tax Sharing and Health Grants) 3 Title reads: “Addendum to c. 4.3.1982 EM Amendment Bill 1982 Explanatory Memorandum.” States (Tax Sharing and Health Grants) 13 c. 26.8.1982EM Amendment Bill (No. 2) 1982 States (Works and Housing) Assistance 9 c. 16.9.1982EM Bill 1982 Session 1980-81-82-83: Vol. 14 (of 14) Statute Law (Miscellaneous Amendments) 35 c. EM Bill 1981 27.10.1981 Statute Law (Miscellaneous Amendments) 100 Virtually identical to the c. 22.4.1982 EM Bill (No. 1) 1982 memorandum presented to the Senate—only the heading differs. Statute Law (Miscellaneous Amendments) 127 c. 26.8.1982EM Bill (No. 2) 1982 Statute Law Revision Bill 1981 32 Identical to the memorandum c. 27.5.1981 EM presented to the Senate. Income Tax Assessment Amendment See Taxation (Unpaid Company

Commonwealth Explanatory Memoranda 1901–1982 161 Bill Title No. of Notes Date CM Pages or EM (Additional Tax) Bill 1982 Tax) Assessment Bill 1982. Taxation (Unpaid Company Tax) Bill See Taxation (Unpaid Company 1982 Tax) Assessment Bill 1982. Taxation (Unpaid Company Tax) 12, 50 Part I, General Outline: c. 23.9.1982 EM Assessment Bill 1982 Introduction, p. 1; Taxation (Unpaid Company Tax) Assessment Bill 1982, pp. 2-9; Taxation (Unpaid Company Tax) Bill 1982, p. 10; Taxation (Unpaid Company Tax) (Consequential Amendments) Bill 1982, p. 10; Income Tax Assessment Amendment (Additional Tax) Bill 1982, p. 11. Part II, Clause by Clause: Taxation (Unpaid Company Tax) Assessment Bill 1982, pp. 2-40; Taxation (Unpaid Company Tax) Bill 1982, p. 41; Taxation (Unpaid Company Tax) (Consequential Amendments) Bill 1982, p. 42; Income Tax Assessment Amendment (Additional Tax) Bill 1982, pp. 43-50. Taxation (Unpaid Company Tax) 90 Introduction, p. 2; Taxation c. EM Assessment Bill 1982 [No. 2] (Unpaid Company Tax) 21.10.1982 Assessment Bill 1982, pp. 3-15; Taxation (Unpaid Company Tax—Vendors) Bill 1982, pp. 16, 88; Taxation (Unpaid Company Tax—Promoters) Bill 1982, pp. 16, 89; Taxation (Unpaid Company Tax) (Consequential Amendments) Bill 1982, pp. 17- 87, 90. Taxation (Unpaid Company Tax) See Taxation (Unpaid Company (Consequential Amendments) Bill 1982 Tax) Assessment Bill 1982 and Taxation (Unpaid Company Tax) Assessment Bill 1982 [No. 2]. Taxation (Unpaid Company Tax— See Taxation (Unpaid Company Promoters) Bill 1982 Tax) Assessment Bill 1982 [No. 2]. Taxation (Unpaid Company Tax— See Taxation (Unpaid Company Vendors) Bill 1982 Tax) Assessment Bill 1982 [No. 2]. Television Stations Licence Fees Bill 3 c. EM 1981 21.10.1981

Commonwealth Explanatory Memoranda 1901–1982 162 Bill Title No. of Notes Date CM Pages or EM Television Stations Licence Fees See Broadcasting Stations Licence Amendment Bill 1981 Fees Amendment Bill (No.2) 1981. Television Stations Licence Fees See Broadcasting and Television Amendment Bill 1982 Amendment Bill 1982. Tobacco Charge Amendment Bill 1982 4 c. 5.5.1982 EM Tobacco Charge (Nos. 1–3) Amendment 3 c. 25.2.1982EM Bills 1982 Trade Marks Amendment Bill 1981 7 c. 8.4.1981 EM Weights and Measures (National 6 c. EM Standards) Amendment Bill 1982 21.10.1982 Wheat Marketing Amendment Bill 1982 9 c. EM 27.10.1982 Wine Grapes Levy Amendment Bill 1980 See Australian Wine and Brandy [32nd Parliament] Corporation Bill 1980 [32nd Parliament]. Wine Research Amendment Bill 1980 See Australian Wine and Brandy [32nd Parliament] Corporation Bill 1980 [32nd Parliament]. Wildlife Protection (Regulation of Exports 37 c. 6.5.1982 EM and Imports) Bill 1982 Wildlife Protection (Regulation of Exports 4 Supplementary explanatory c. 17.8.1982 EM and Imports) Bill 1982 memorandum. Title reads: “Amendments to the Wildlife Protection (Regulation of Exports and Imports) Bill 1982.” Wool Industry Amendment Bill 1981 5 c. 7.5.1981 EM

Commonwealth Explanatory Memoranda 1901–1982 163