Amendment No. 15 is in the name of Deputy Ferris and it is proposed that amendments Nos. 16, 74, 100, 101 and 102, which are related, should be discussed together.
SECTION 200.
I move amendment No. 15:
In page 264, subsection (2)(a), line 45, to delete "country" and substitute "territory".
These amendments are intended to remove ambiguity and achieve uniformity of expression. References to the relevant laws of a foreign country are ambiguous because the tax law may be determined by a federal state or at a regional level rather than by the law of the country. In that context, "territory" is the term used elsewhere in the Bill to cover all jurisdictions. That is the legal interpretation of the word "territory".
The purpose of these amendments is to achieve uniformity of expression in the Bill by substituting "territory" for references in the Bill to "state" or "country". I am advised that "territory" may have a wider meaning than "state" or "country". Accordingly, to accept these amendments could mean a substantive change in underlying law, and that is not possible in a consolidation Bill. I cannot accept the amendment; this discussion is analogous to a debate on earlier amendments. I cannot take a chance on this because of possible different meanings.
Are there hidden reasons that "territory" could define area beyond a territory or something else?
The Deputy has put his finger on the problem. Nobody is too sure what "territory" actually means.
"Territory" has been used in the past.
Yes, but that was when the word was in existing legislation.
Amendment, by leave, withdrawn.
Amendment No. 16 not moved.
Section 200 agreed to.
Sections 201 to 211, inclusive, agreed to.