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Tuesday, 25 March 1997
Page: 2960


Mr PRICE(9.07 p.m.) —Would the minister indulge me by trying to clear up a matter? This bill, of course, sets down the relevant tests to determine who on entering a nursing home will be freed from obligation of the entry fee. Will those who are required to pay the entry fee to the nursing home be liable for income tax? I understand that that is treated by nursing home proprietors as being in trust on behalf of the resident. So, for income tax purposes, might not the resident rather than the proprietor, who gets the benefit of the income, be responsible for income tax?