O'Higgins, Michael JosephWednesday, 19 July 1972 |
Seanad Eireann Debate
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Order of Business.
I do not know if Senator Kelly is putting that formally by way of an amendment to the Order of Business. If he is I should like to second it. Having discussed the matter with Senator Kelly, it seems...
At worst it is at the commencement if we are discussing it when the Order of Business is being discussed.
May I just make a point before the Chair gives a positive ruling on this? As the Chair has pointed out the wording of Standing Order No. 26 is “at the commencement of Public Business”. To me it seem...
As a protest against the failure of the Seanad to allow this matter to be discussed, I do not agree with the Order of Business. Order of Business put and agreed to.
Value-Added Tax Bill, 1971 ( Certified Money Bill ) : Committee and Final Stages.
Surely the position is that section 7 is merely enabling; it is the law which allows this to happen. Provisions may be made by regulation and section 32 gives the authority for the regulations.
Section 32 sets out the manner in which the regulations shall be made or framed. Section 7 is merely the provision which enables; section 32 provides for the way in which it is to be done.
If you use a punt gun for duck?
How do you apportion the tax when you are selling the chickens either in dozens or singly?
Does that mean you are passing it on?
Is the Senator's point not a valid one? If it states “including all taxes” does that not mean all taxes of every description?
You could make a shot at it.
What is the tax referred to in subsections (5) and (6) —“excluding tax”? It is clear enough in subsection (4) that tax has been excluded.
It is not excluding all taxes?
In other words, the reference to “tax” in subsections (5) and (6) is to value-added tax?
If it was the open market price at a particular time it would make more sense.
It seems to me that is a good definition of the open market price. I agree it is not an easy matter to define. I do not think it meets the kind of situation referred to by Senator Russell. This def...
Is the Minister serious in making an assertion that it would not be possible to guarantee that if food had a zero rating the benefit of the reduction would be passed on to the consumer? If that is th...
Could I ask the leader of the House a question? I am raising it from the point of view of the staff. The intention was to continue the debate until we had finished all Stages of this Bill. Is that ...
I am not objecting. I simply wanted clarification.
What about paragraph (xxii)?
We will if we go on much longer.
The Minister intervened very briefly and, I am quite sure, bona fide to reassure Senator McDonald that it was not intended that farmers should have to keep these records. I looked down the section to...
For how long?
Then subsection (3) relates to subsection (2) of the period of six years, because subsection (2) says nothing about six years.
I took it that the Minister is making the point that the only subsection that applies to the small farmers or small shopkeepers is subsection (2), which requires merely the keeping of an invoice.
It says: any books... whatsoever relate to the delivery.
Could I ask the Minister to clarify this? The Minister obviously knows what is intended under this section. I have no doubt his interpretation is correct. After listening to Senator McDonald and Se...
No, this may clarify the position for me. There is no mention of an accounting system here. Am I right in thinking that any of these other documents, whether by a credit note, debit note or an accou...
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