Colm Burke (Fine Gael)

I welcome this Bill. I welcome the Minister and his officials to the House. I thank them for bringing this Bill forward. When the law is changed, it is important that the equivalent change in the taxation area is also made. I have to take account of what Senator Zappone has said. The Minister should take it on board.

I will give an example of how far we have come. In 1980, which was before the Minister's time, we started a campaign to abolish the status of illegitimacy whereby a child born outside marriage did not have any rights in relation to his or her father's estate. When the campaign was started, everyone agreed it would take ten years to achieve the change. It took seven years - the legislation was eventually passed in 1987. That is not an excuse, however. The changes being made represented a step forward. They needed to be made. The legislation before the House is welcome.

I would like to speak about the link between children and taxation. As I understand it, if a person is paying maintenance to his or her partner or spouse, he or she can get income tax relief. I understand the relief does not apply, however, if the maintenance is paid for the children. I am open to correction on that. I wonder why that variation requires to be there. I understand it is also in this legislation. It is something that should be looked at.

I suppose the reason I raise it is that, taking on board what Senator Zappone stated about one needing the necessary orders before getting the benefits under this legislation, as recently as yesterday my legal office got a decision in the Supreme Court in a family law matter that commenced in 2001. It brings home the point. In fairness, this was not the fault of the courts. I do not blame anyone for the delays involved. It is merely that sometimes there are issues that drag on. Even though there was a decision given in the Supreme Court, unfortunately, neither does the case end there. I suppose it emphasises what Senator Zappone stated on this legislation. Perhaps the Minister might take on board her views on it to see whether the necessary changes can be taken on board. All of the changes Senator Zappone suggested may not be possible at this stage but in the example I gave, ten years later we are only getting a court order, not because of a delay by anyone but merely because of the way the system worked. That should be taken on board.

I welcome this legislation. That the legislation runs to more than 70 pages shows how complex is the area in the various issues on taxation, such as income tax, capital acquisitions tax and stamp duty. It is important that we put in place the same reliefs and that the Bill is implemented at the earliest possible date.

I thank the Minister of State for coming forward with the Bill and thank his officials for carefully drafting this in the way they did. We should take on board the views of Senator Zappone on this matter.