The majority voted in favour of a motion introduced by South Australian Senator Rex Patrick (Centre Alliance), which means it passed.

Motion text

That the Senate:

(a) notes that:

(i) on 30 May 2018, at an estimates hearing of the Economics Legislation Committee (the Committee), Senator Patrick asked the Australian Tax Office (ATO) whether Goldman Sachs' Australian entities had filed a tax return between 2000 and 2012,

(ii) in responding to the Committee, the Commissioner of Taxation submitted that information about identifiable taxpayers is subject to public interest immunity and that tax return lodgement information of the kind sought is "protected information" under taxation confidentiality laws in Division 355 of Schedule 1 to the Taxation Administration Act 1953,

(iii) this is not an accepted ground of public interest immunity – the Senate derives its inquiry powers directly from the Constitution,

(iv) section 355-60 of Schedule 1 to the Taxation Administration Act 1953 places a legislative restraint on information being disclosed by the ATO to ministers "whether or not provided to a Minister in the course of, or for the purposes of or incidental to, the transacting of the business of a House of the Parliament or of a committee of one or both Houses of the Parliament", however, that provision includes a note that states "This subsection does not limit the operation of section 16 of the Parliamentary Privileges Act 1987 in any other respect" – that section continues to operate, for example, to enable taxation officers to disclose protected information to a committee of one or both Houses of the Parliament, and

(v) in circumstances where a company does not lodge a tax return, they are in breach of the law, and their entitlement to any "unreasonable invasion of privacy" public interest immunity claim is extinguished; and

(b) orders the Commissioner of Taxation to provide to the Economics Legislation Committee, by 5 pm on 15 August 2018, information regarding which financial sector entities that at some stage between 2000 and 2016 had an annual turnover of $100 million or greater, and any related entities of those financial sector entities regardless of turnover, which:

(i) did not lodge tax returns during that period, and

(ii) did not report nil tax payable during that period.

Votes Passed by a small majority

Nobody rebelled against their party.

Party Votes
Cory Bernardi SA Australian Conservatives Yes
Australian Greens (100% turnout) 9 Yes 0 No
Andrew Bartlett Queensland Yes
Richard Di Natale Victoria Yes
Sarah Hanson-Young SA Yes
Nick McKim Tasmania Yes
Lee Rhiannon NSW Yes
Janet Rice Victoria Yes
Rachel Siewert WA Yes
Jordon Steele-John WA Yes
Peter Whish-Wilson Tasmania Yes
Australian Labor Party (72% turnout) 18 Yes 0 No
Catryna Bilyk Tasmania Yes
Carol Brown Tasmania Yes
Doug Cameron NSW Yes
Kim Carr Victoria Yes
Anthony Chisholm Queensland Yes
Patrick Dodson WA Yes
Alex Gallacher SA Yes
Kristina Keneally NSW Yes
Chris Ketter Queensland Yes
Gavin Marshall Victoria Yes
Malarndirri McCarthy NT Yes
Claire Moore Queensland Yes
Helen Polley Tasmania Yes
Louise Pratt WA Yes
Lisa Singh Tasmania Yes
David Smith ACT Yes
Glenn Sterle WA Yes
Anne Urquhart Tasmania Yes
Jacinta Collins Victoria Absent
Don Farrell SA Absent
Kimberley Kitching Victoria Absent
Jenny McAllister NSW Absent
Deborah O'Neill NSW Absent
Murray Watt Queensland Absent
Penny Wong SA Absent
Centre Alliance (100% turnout) 2 Yes 0 No
Stirling Griff SA Yes
Rex Patrick SA Yes
Nigel Scullion NT Country Liberal Party No
Derryn Hinch Victoria Derryn Hinch's Justice Party Yes
Sue Lines WA Deputy President Yes
Tim Storer SA Independent Yes
Lucy Gichuhi SA Independent No
Steve Martin Tasmania Independent No
Fraser Anning Queensland Katter's Australian Party Yes
David Leyonhjelm NSW Liberal Democratic Party Yes
Liberal National Party (50% turnout) 0 Yes 1 No
James McGrath Queensland No
Matthew Canavan Queensland Absent
Liberal Party (65% turnout) 0 Yes 15 No
Eric Abetz Tasmania No
Slade Brockman WA No
David Bushby Tasmania No
Richard Colbeck Tasmania No
Jonathon Duniam Tasmania No
David Fawcett SA No
Concetta Fierravanti-Wells NSW No
Mitch Fifield Victoria No
Jane Hume Victoria No
Ian Macdonald Queensland No
Jim Molan NSW No
James Paterson Victoria No
Linda Reynolds WA No
Dean Smith WA No
Amanda Stoker Queensland No
Simon Birmingham SA Absent
Michaelia Cash WA Absent
Mathias Cormann WA Absent
Lucy Gichuhi SA Absent
Marise Payne NSW Absent
Anne Ruston SA Absent
Zed Seselja ACT Absent
Arthur Sinodinos NSW Absent
National Party (100% turnout) 0 Yes 3 No
Bridget McKenzie Victoria No
Barry O'Sullivan Queensland No
John Williams NSW No
Nick Xenophon Team (100% turnout) 2 Yes 0 No
Pauline Hanson's One Nation Party (0% turnout) Absent
Peter Georgiou WA Absent
Pauline Hanson Queensland Absent
Scott Ryan Victoria President No
Brian Burston NSW United Australia Party Absent
Totals (76% turnout) 37 Yes – 23 No