Thursday, 30 November 2023
Bills
State Taxation Acts and Other Acts Amendment Bill 2023
Bills
State Taxation Acts and Other Acts Amendment Bill 2023
Council’s amendments
The DEPUTY SPEAKER (16:34): I have received a message from the Legislative Council agreeing to the State Taxation Acts and Other Acts Amendment Bill 2023 with amendments.
Ordered that amendments be taken into consideration immediately.
Message from Council relating to following amendments considered:
1. Clause 1, page 2, after line 6 insert –
“(ab) to amend the Fire Services Property Levy Act 2012 in relation to the Australian Valuation Property Classification Code for certain land uses; and”.
NEW CLAUSE
2. Insert the following New Part to follow Part 2 –
‘Part 2A – Amendment of Fire Services Property Levy Act 2012
12A Amendment of Schedule
(1) In item 3 of the Table in the Schedule to the Fire Services Property Levy Act 2012, for “615–623, 626–637,” substitute “615–620, 623, 628–637,”.
(2) In item 5 of the Table in the Schedule to the Fire Services Property Levy Act 2012, for “640–642,” substitute “621, 622, 626, 627, 640–642,”.’.
3. Clause 16, line 8, after “land” insert “for a sale price less than the threshold amount”.
4. Clause 16, line 16, after “land” insert “for a sale price less than the threshold amount”.
5. Clause 16, after line 24 insert –
“(3) In this section –
sale price, in relation to a contract, means the price of the land that is specified in the contract, however expressed, less any discount or rebate that is specified in the contract, whether or not the discount or rebate is contingent;
threshold amount has the meaning given in section 10I.”.
6. Clause 16, page 16, line 9, omit ‘1997.”.’ and insert “1997.”.
7. Clause 16, page 16, after line 9 insert –
‘10I CPI adjusted threshold amount
(1) The threshold amount for a calendar year is to be determined in accordance with the following formula –
(a) for a contract entered into on or after 1 January 2024 and on or before 31 December 2024, $10 000 000;
(b) for each subsequent calendar year, the amount determined in accordance with the following formula –
| TA = | (A × B) |
| C |
where –
TA is the threshold amount being determined for a calendar year;
A is the amount of the threshold amount for the previous calendar year, as rounded up or down in accordance with subsection (2);
B is the sum of –
(a) the consumer price index number for the last reference period in the calendar year preceding the previous calendar year; and
(b) the total of the consumer price index numbers for each of the reference periods (other than the last) in the previous calendar year;
C is the sum of –
(a) the consumer price index number for the last reference period in the calendar year one year earlier than the calendar year referred to in paragraph (a) of B; and
(b) the total of the consumer price index numbers for each of the reference periods (other than the last) in the calendar year one year earlier than the calendar year referred to in paragraph (b) of B.
Example
In the case of a determination of the threshold amount for 2025, “A” is the threshold amount for 2024, “B” is the sum of the consumer price index numbers for December 2023, March 2024, June 2024 and September 2024 and “C” is the sum of the consumer price index numbers for December 2022, March 2023, June 2023 and September 2023.
(2) The threshold amount determined under subsection (1)(b) is to be rounded up or down to the nearest $100 000 and, if the amount of the CPI to be adjusted is an exact multiple of $50 000, is to be rounded up.
(3) The Director of Consumer Affairs must publish the threshold amount for a calendar year on an appropriate website on or before 1 December in the calendar year preceding the relevant calendar year.
(4) A failure to comply with subsection (3) in respect of a calendar year does not affect the operation of section 10G in respect of the threshold amount for that year.
(5) In this section –
consumer price index means the all groups consumer price index weighted average of eight capital cities in original terms published by the Australian Bureau of Statistics as at 15 November immediately preceding the date on which the Director of Consumer Affairs publishes the threshold amount under subsection (3).”.’.
NEW CLAUSE
8. Insert the following New Clause to follow clause 16 –
‘16A New section 58 inserted
After section 57 of the Sale of Land Act 1962 insert –
“58 Apportionment of amounts under contracts of sale of land
(1) Section 10G does not apply to a contract of sale of land entered into before 1 January 2024.
(2) Section 10H does not apply to any of the following –
(a) a contract of sale of land entered into before 1 January 2024;
(b) an option to enter into a contract of sale of land granted before 1 January 2024;
(c) a contract of sale of land entered into on or after 1 January 2024 under the exercise of an option that was granted before 1 January 2024.”.’.
9. Clause 34, page 28, line 20, omit ‘tax.”.’ and insert “tax.”.
10. Clause 34, page 28, after line 20 insert –
‘(4D) In making a determination under subsection (4B), the Commissioner must have regard to guidelines issued by the Treasurer under this section.
(4E) The Treasurer must issue guidelines for the exercise of the Commissioner’s discretion under subsection (4B) and cause those guidelines to be published in the Government Gazette.
(4F) Guidelines issued under subsection (4E) are not a legislative instrument within the meaning of the Subordinate Legislation Act 1994.”.’.
11. Long title, after “Duties Act 2000,” insert “the Fire Services Property Levy Act 2012,”.
That the amendments be agreed to and the following amendments be made to the bill:
1. Insert the following New Clauses to follow Clause 27 –
‘27A What is the rate of land tax?
For section 35(3) of the Land Tax Act 2005 substitute –
“(3) Subject to section 88EB, the rate of vacant residential land tax is –
(a) if the land was not liable for vacant residential land tax in the preceding tax year – 1%; or
(b) if the land was liable for vacant residential land tax in the preceding tax year but not the tax year preceding that tax year – 2%; or
(c) if the land was liable for vacant residential land tax in the last 2 preceding tax years – 3%.
Note
For the purposes of the vacant residential land tax, the taxable value of the land is the capital improved value of the land as at the relevant date – see section 19(1A).”.
27B Holiday home exemption
For section 88A(1)(a) of the Land Tax Act 2005 substitute –
“(a) in the year preceding the tax year –
(i) the owner of the land or a vested beneficiary of a trust to which the land is subject used and occupied other land in Australia as a principal place of residence; and
(ii) the owner of the land or a vested beneficiary of a trust to which the land is subject, or a relative of the owner or vested beneficiary, used and occupied the land as a holiday home for a period of at least 4 weeks (whether continuous or aggregate); and”.’.
2. Insert the following New Clause to follow Clause 28 –
‘28A New sections 88EA to 88EC inserted
After section 88E of the Land Tax Act 2005 insert –
“88EA Land becomes residential land during third year preceding tax year and has not been used or occupied or changed ownership
(1) Land is exempt from vacant residential land tax for a tax year if –
(a) at the commencement of the third year preceding the tax year the land was not residential land within the meaning of section 34B(1); and
(b) during the third year preceding the tax year the land becomes residential land within the meaning of section 34B(1); and
(c) during the second year preceding the tax year the land is exempt from vacant residential land tax under section 88D; and
(d) during the year immediately preceding the tax year the land is exempt from vacant residential land tax under section 88E; and
(e) for the period from which the land becomes residential land within the meaning of section 34B(1) up to the tax year –
(i) the land has not been used or occupied; and
(ii) the land has not changed ownership; and
(f) the Commissioner is satisfied that during the period referred to in paragraph (e) the owner of the land made genuine attempts to sell the land at or below the price that they expected to receive when construction commenced on the land.
(2) To obtain an exemption from vacant residential land tax under this section, the owner of the land must –
(a) apply to the Commissioner for the exemption on or before 15 January of the tax year; and
(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt from vacant residential land tax under this section.
88EB Residential land that has not been used or occupied or changed ownership for more than 3 years
(1) Land is eligible for a concessional rate of vacant residential land tax of 1% for a tax year if –
(a) in a preceding tax year, the land becomes residential land within the meaning of section 34B(1); and
(b) in a tax year after the tax year referred to in paragraph (a) but preceding the tax year, the land is exempt from land tax under section 88EA; and
(c) for the period from which the land becomes residential land within the meaning of section 34B(1) up to the tax year –
(i) the land has not been used or occupied; and
(ii) the land has not changed ownership.
88EC Publication of report on exemptions and concession
(1) The Commissioner must publish on the Commissioner’s website an annual report of the following information for the 12 month period to which the report relates –
(a) for each postcode in Victoria, the number of –
(i) exemptions granted under each of sections 88D, 88E and 88EA; and
(ii) concessions granted under section 88EB;
(b) the total amount of vacant residential land tax that was not payable because of the grant of the exemptions and the concessions referred to in paragraph (a).”.’.
3. Clause 30, line 15, omit “the commencement day, the land is” and insert “31 December 2023 the land was”.
4. Clause 30, line 27, omit “the commencement day, the land is” and insert “31 December 2023 the land was”.
5. Clause 30, line 33, omit “2023;” and insert ‘2023.”.’.
6. Clause 30, page 24, lines 1 to 3, omit all words and expressions on those lines.
7. Insert the following New Clause to follow Clause 34 –
‘34A What is the rate of land tax?
For section 35(3)(a), (b) and (c) of the Land Tax Act 2005 substitute –
“(a) for residential land within the meaning of section 34B(2B) – 1%; or
(b) for any other land –
(i) if the land was not liable for vacant residential land tax in the preceding tax year – 1%; or
(ii) if the land was liable for vacant residential land tax in the preceding tax year but not the tax year preceding that tax year – 2%; or
(iii) if the land was liable for vacant residential land tax in the last 2 preceding tax years – 3%.”.’.
For the benefit of the house I would like to provide a brief explanation of the proposed amendments. The vacant residential land tax – variable rate: this will make more properties available for people to live in. We are making changes to the vacant residential land tax (VRLT) rate so that dwellings that are vacant for multiple consecutive years pay a higher rate. Existing dwellings that are vacant for one year will still pay 1 per cent of capital improved value, those vacant for two consecutive years will pay 2 per cent and those vacant for three or more consecutive years will pay 3 per cent.
The vacant residential land tax – compliance: the government will establish a VRLT compliance trial in 2024 involving apartment towers and in 2025 involving inner and middle suburbs of Melbourne. The State Revenue Office (SRO) will use existing capabilities and compliance tools to identify properties that appear vacant and then seek further information from property owners to establish whether they are liable for the VRLT. The results of these trials will be provided by the State Revenue Office to the government in 2025 and subsequently published.
The vacant residential land tax – vacant land: the bill expands the vacant residential land tax to also apply to unimproved residential land that has been undeveloped for more than five years in established areas of Melbourne to discourage land banking and encourage new housing developments. We are making additional changes to allow the government to issue guidance and set out the factors that the commissioner of state revenue should take into account in determining whether there are legitimate reasons why vacant land has been vacant for more than five years and housing has not yet been built and therefore is not liable for the vacant residential land tax.
Vacant residential land tax – new dwellings: under existing vacant residential land tax exemptions, new dwellings that remain unsold can get an exemption from the VRLT for up to two years. To ensure that new residential developments are not discouraged, we are making changes so that owners of new dwellings can apply for a third exempt year from VRLT if it can be shown that the owner has made genuine attempts to sell at or below the price they expected to receive when they began construction. They must also apply for the exemption by 15 January the following year. If these properties remain unsold and vacant after that time, the VRLT will be calculated at a rate of 1 per cent until it is sold. To provide greater transparency, the government will publish figures each year on the number and value of properties receiving these exemptions.
The vacant residential land tax – holiday homes exemption: the exemption from VRLT for holiday homes used by owners for more than four weeks each year will be extended to include use by immediate family members. The government has also committed to extending the holiday homes exemption to include properties held in a trust or company as of 28 November 2023, when this change was made public.
Renewable energy: an amendment in the original bill would reinstate the long-held practice overturned in a 2021 court decision that fixtures should be included in calculation of a property’s capital improved value. This would have led to wind and solar farms and commercial battery storage facilities paying significantly more in fire services property levy than they do currently. We are making amendments so that wind and solar farms and commercial battery storage facilities pay the public benefit rate for the fire services property levy rather than the much higher industrial rate. In doing so our government is again demonstrating its commitment to a renewable energy future to encourage Victoria’s continued leadership in renewable energy. The government will also include commercial battery storage facilities in the payment in lieu of rates scheme that already applies to electricity generators, including wind and solar farms, with this change to be worked through in the first half of 2024.
Section 94 of the Electricity Industry Act 2000 allows electricity generators to seek to pay an amount in lieu of local council rates under the payment in lieu of rates scheme. The Electricity Industry Act does not account for battery storage technologies, which are relatively new and not strictly defined as generators. However, storage will play an increasingly important role in supporting renewable generation. So as to ensure consistency, we will include batteries in the pilot scheme.
Other amendments: the bill prohibits the apportionment of land tax as a consumer protection measure. After further consultation, we are moving an amendment to provide an exemption from this rule for property purchases of $10 million and greater on the basis that purchases of property above this figure do not require this protection and that there may be specific reasons why additional flexibility in contracting is of benefit to both parties to such transactions. The start date for the banning of land tax apportionment has been clarified to be 1 January 2024. We are also amending the transitional provisions for uninhabitable properties and properties under construction in the expanded area to clarify that the transitional provisions only apply to lands that were under construction or uninhabitable as of 31 December 2023.
I might wrap up my contribution there. I do want to acknowledge the hard work of the Treasurer in relation to getting us this far. I want to thank him, I want to thank his office and I want to thank officials for all their work in getting this important piece of legislation back to the Parliament.
Brad ROWSWELL (Sandringham) (16:40): I also rise to speak on the government amendments to the State Taxation Acts and Other Acts Amendment Bill 2023. At the outset, Deputy Speaker, may I indicate to you and to the house that the opposition supports some components and opposes others within the government amendments package. Therefore I ask that when the question is put the person in the chair at the time splits the question at the conclusion of debate.
I have a couple of points on the amendments before us today. Firstly, the timing of the amendments – I do not blame the Treasurer’s staff for this by any stretch; I know that they have been working night and day to get these amendments to the Parliament for us to consider here. But I do think it is highly unusual, perhaps unacceptable, for these amendments to be provided at such a late stage in the day. I want to remind the house of just how we have come to this point in time. This bill was announced by the Treasurer at a Property Council of Australia breakfast unbeknownst to the property council. The Treasurer was invited to address the media, who had legitimate questions about this particular bill, and squibbed that opportunity until very late in the day when he did address the media.
Now we are discovering how this government does business, as this government shares with the Victorian people just how it will increase new taxes 52 and 53. These two new taxes are taxes that the Victorian people simply cannot deal with at this time. We know that Victoria is the highest taxed state in the nation. We have known that for some time. Those are not my words; they are the words of the independent Parliamentary Budget Office, which this side of the chamber supports wholeheartedly. We know that we have a higher amount of debt than any other state in the nation. We know that we are paying a higher amount of interest per day than any other state in the nation, and we know that that those interest repayments are subjected to Reserve Bank of Australia decisions. But equally those interest payments mean that the state of Victoria cannot spend and invest the money at this time on the infrastructure that our community needs and the services that our community needs. If I look around the chamber and around the state, all I see, frankly, are the needs of our fellow Victorians.
Specifically on the amendments before the chamber that we are considering at the moment that the Assistant Treasurer introduced – he is no longer here, but hopefully he will keep us company in the not too distant future – I think they are a little bit untidy, and this has only been brought to my attention in recent moments. The way that they are drafted means that I will need to move a couple of amendments to the amendments before the chamber at the moment in order to articulate the opposition’s position on the amendments before us. I draw the house’s attention to amendment 1, 27A, which increases the land tax amount from 1 per cent on a vacant residential body to 3 per cent over successive years and 3 per cent consistently thereafter. Still on clause 1 of that amendment, 27B, the holiday home exemption is, as I have indicated to the Treasurer’s office, something that we do support. Clunky as it may be, because the government’s drafted amendments include a clause that we oppose and a clause that we support all within the same amendment, I move:
That the words ‘New Clauses to follow Clause 27’ be omitted and replaced with ‘New Clause to follow Clause 27’ from further amendment 1.
I am doing this for a very sensible reason, and that is that on this side of the house we do not believe that Victoria should be imposed with new taxes. We do not believe that without a plan to pay off our debt – and again, do not ask me, ask the Auditor-General, who released his report last Friday – there should be no new taxes introduced in this state. This bill introduces a new vacant residential land tax, it introduces an expanded land tax and it introduces a tax on unimproved land. For as long as this government does not have a plan to pay down the debt – not my words, but what was intimated in the Auditor-General’s report of last Friday – and for as long as this government continues to waste at the rapid rate at which it does – every major project they have touched is either over budget or over time, that is their record over the last nine years – for as long as they do not have a plan to address waste, no new taxes should be introduced. Just as households, just as businesses right around this state are required to do, we should, as a state, be able to live within our means. I am sorry to say that under the leadership of this government that is simply not possible.
In relation to the holiday home exemption, we believe that this is a sensible amendment. In fact we will be supporting this amendment. We will be supporting this amendment because it expands the requirement for occupancy of a holiday home from simply the owner of that property to the owner’s family as well. We think that is an entirely sensible amendment, and therefore we will be supporting that, which is why I have moved the amendment that I have.
I have further bad news for the house – and again this is the state of things, and I am frankly sorry that it is the state of things – but I also need to move a second amendment in relation to amendment 2 proposed by the government to simply separate out two of the new sections, 88EA and 88EB. I am doing that because in amendment 2 proposed by the government we do not agree with new section 88EA, we do not agree with 88EB but we do agree with 88EC. Therefore I further move:
That the words ‘New sections 88EA to 88EC inserted’ be omitted and replaced with ‘New section 88EC inserted’ from further amendment 2.
The reason why I have moved this motion, untidy as it may be on the last sitting day of this parliamentary year, is because we disagree with 88EA, we disagree with 88EB but we support 88EC. 88EC addresses the publication of the report on exemption and concession. Frankly, any opportunity for there to be reporting on public matters when it comes to public cash – that transparency is something that we do support. Further, I indicate that we intend to support amendments 3, 4, 5 and 6 but oppose, in whole, amendment 7. Again, amendment 7 introduces or increases tax on vacant residential land from 1 per cent to 3 per cent over successive years.
I will not speak for much longer other than to say this: we would not be in this situation, considering on the last sitting day of this year a tax bill that imposes an unnecessary burden, in my view, on our fellow Victorians, if it was not for the dirty deal that was done between the government and the Greens to get this through. Frankly, the dirty deal that was done between the Greens party and the Allan Labor government to get this through – no Victorian should be surprised that it took this dirty deal to be done for new taxes 25 days before Christmas to be imposed upon Victorians, but that is the matter that we are considering here. I know that at this point in our history, at this point in our calendar, moments before Christmas, there are families right around this state who are struggling. There are families right around this state who are struggling to make ends meet and who want to do the very best that they can for their family, for their children, for their neighbours within their community. That is what they want to do: they want to celebrate a happy Christmas, perhaps even a holy Christmas. But because of taxes imposed on them by this government, some 53 new or increased taxes over the last nine years, their aspiration to live their best lives, their aspiration to have the very best Christmas that they can, is going to be that much harder.
Mary-Anne Thomas: On a point of order, Deputy Speaker, on relevance, the member is using this opportunity to stray far and wide, and I would ask that you bring him back to speak to the amendments to the amended bill that he is seeking to prosecute.
The DEPUTY SPEAKER: The member for Sandringham to continue on the amendments.
Brad ROWSWELL: Indeed I will, because there are new taxes introduced in this bill.
Members interjecting.
Brad ROWSWELL: There are – there are new taxes introduced in this bill. Someone has got to pay for those new taxes. It probably will not be the minister at the table, but it might be someone else who can least afford it. And that is the point: weeks before Christmas, at a time when families are trying to make ends meet and put food on the table during a cost-of-living crisis, it is on the heads of government ministers and government members over the last nine years who have presided over 53 new or increased taxes that are making life that much harder for Victorians, and that is something that this government should hold its head in absolute shame over.
I encourage the chamber to consider the amendments that I have moved. I say to the government – and I believe that the Treasurer’s office will concur with this point – that what I have tried to do, leading this matter on behalf the coalition, is work constructively with the government when the opportunity has been presented. It would be helpful if the government would agree to the amendments that I have moved during the course of this contribution, which would provide a much cleaner and clearer way of indicating where the government sits on matters which it believes to be true and where the opposition sits on matters as well. I am just sorry to say that that was not considered when these amendments were presented to the house moments ago. I look forward to making a further contribution when the time permits.
Paul EDBROOKE (Frankston) (16:53): I rise to speak on the State Taxation Acts and Other Acts Amendment Bill 2023, and from the outset it has become wholly apparent that those opposite are on one hand talking about people who will be battling around Christmas – people who might have trouble paying the bills, people who are feeling a cost-of-living crisis, people who are feeling every Reserve Bank of Australia interest rate rise – but they are not actually connected to them. Instead of talking about people who do not have a roof over their head, they are talking about people who might own 17 homes, like some of their members.
James Newbury: On a point of order, Deputy Speaker, it is entirely irrelevant for the member to be reflecting on the members of his frontbench, like the member for Mill Park and her home ownership.
The DEPUTY SPEAKER: Is there a point of order, member for Brighton?
James Newbury: Relevance, Deputy Speaker.
The DEPUTY SPEAKER: Relevance, thank you.
James Newbury: The member should not be attacking his own frontbench, like the Minister for Tourism, Sport and Major Events and the Minister for Energy and Resources.
The DEPUTY SPEAKER: Points of order are not an opportunity for debate. The member for Frankston to come back to the amendments, please.
Paul EDBROOKE: Merry Christmas – the member for Brighton decided to give us his opinion for Christmas. It is not a present we want.
What I am concerned about and what I think people on this side of the house are concerned about is housing, people who can no longer afford their bills, people who need help via a government that is willing to make bold decisions and act so that they can keep their family in the same house, so they can keep a roof over their head. That is something that is very, very important to me. I would like to know from those opposite who they consulted with on these amendments, because it does not seem to me like there has been much consultation. On this side of the house there has been plenty.
We have heard a little bit about the vacant residential land tax and the variable rate, but this is basically to make more properties available for people to live in. There is an abhorrent amount of vacant properties in the CBD and other places in Victoria, and we have a housing crisis. As consistent with the Andrews and Allan Labor state government’s housing statement, we are committed to making sure that everyone can get a roof over their head, and this is part of that. Yes, you have to be bold, yes, you have to be brave, and that is what sitting on this side of the chamber is all about. Existing dwellings that are vacant for one year will still pay that 1 per cent of capital improved value, those vacant for two consecutive years will pay 2 per cent and now those vacant for three or more consecutive years will pay a flat rate of 3 per cent. Again, I think this is a reasonable way to ensure that people can get a roof over their head. I only need to walk down Bourke Street, Collins Street, Lonsdale, Exhibition, whatever – there are people out there who rely upon governments like ours to make sure that they have a roof over their head, and it is bills like this and the amendments that have been presented to this house that are going to get that done.
The bill also expands on the vacant residential land tax to apply to unimproved residential land that has been undeveloped for more than five years in established areas of Melbourne. That is to discourage land banking and to encourage new housing developments. I think we have all seen in our LGAs and our cities land banking. As well as houses not being built and new estates not being built, we also have people land banking and just empty shops sitting there. It is a blight on some of our shopping strips and our communities, and we have to do something about that. Again, it is one thing to be on the other side – all care, no responsibility – talking about housing and talking about people who cannot rub two cents together this Christmas. Think about the people who have not got a roof over their heads. I know my staff and I this Christmas will be spending quite some hours making hampers for people that cannot even eat over the Christmas period. It is governments like the Allan Labor government that are at the pointy end of the spear with this kind of legislation to make sure we are improving that. The first thing that people need – the thing that is part of people’s ego – is actually having a roof over their head, and many people, once they have got that, find their life can get back on track rather quickly.
I could speak for 10, 20 minutes on this, and I could get very, very angry at some of the things I have heard, but I know that there will be a division on this and I am pretty confident that this will pass. I will allow some time for members of the opposition to speak on this. Hopefully there will be some facts. I am not sure I want to hear the Greens speak on this, though, if that is all right, but Sam is here. He is a known MP, and we do love hearing from Sam. I fully endorse the State Taxation Acts and Other Acts Amendment Bill 2023 and wish it a speedy passage.
Sam HIBBINS (Prahran) (16:58): Can I just say from the outset that the level of hardship, the level of housing insecurity, the level of difficulty that people are facing out there in the Victorian community when it comes to affordable housing, the idea or the fact that there are thousands of homes sitting empty in our community is just abhorrent. That is why we will be supporting these amendments that we worked constructively with the government to bring forward to this place. It is the scale of the housing crisis that really led the Greens’ approach to this legislation, and when this legislation was first introduced, we flagged our concerns about it not meeting the needs of the Victorian people and not meeting the scale of the crisis that we are facing. We flagged a number of improvements that we wanted to see, both in this bill and broadly across government, in terms of what our priorities are for housing in terms of affordability for renters and –
The SPEAKER: Order! The time set down for consideration of items on the government business program has arrived, and I am required to interrupt business. The member will have the call the next time the motion is before the house.