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The impact of this case on ATO policy is discussed in Decision Impact Statement: Commissioner of Taxation v Anstis (Published 9 December 2011).
FC of T v ANSTIS
Judges: French CJGummow J
Heydon J
Kiefel J
Bell J
Court:
Full High Court
MEDIA NEUTRAL CITATION:
[2010] HCA 40
Heydon J.
40. The respondent drew attention to the Second Reading Speech for the Social Security and Other Legislation Amendment (Australian Apprentices) Bill 2009, delivered in the House of Representatives on 28 May 2009 by the Minister for Education, Minister for Employment and Workplace Relations and Minister for Social Inclusion. The purpose of the respondent
'
s reference was to refute a contention advanced by the appellant that all social security payments including Youth Allowance and Disability Support Pension have the same relevant characteristics. The respondent aimed to do this by showing that payments made pursuant to social security legislation can have multiple objectives. The passage relied on was
[61]
" Tackling climate change and building a more environmentally sustainable base for Australian industry and the Australian economy are among the great challenges facing the nation.
The programs that are the subject of this legislation represent significant steps to meet the growing demand for skills in sustainability. "
The Minister also said
[62]
" Skills for Sustainability for Australian Apprentices is an outcome of the Australia 2020 Summit and aims to accelerate industry ' s and the tertiary education sector ' s response to climate change by providing practical incentives for industry to focus on developing skills for sustainability. "
These passages illustrate the truth that recourse to Second Reading Speeches is rarely helpful.
41. Otherwise I agree with French CJ, Gummow, Kiefel and Bell JJ that the appeal should be dismissed, and with their reasons for that conclusion.
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