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Wednesday, 16 December 1914


Senator MILLEN (New South Wales) . - If that is the object, it will not. be attained in New South Wales. If it is proposed to exempt comparatively shortdated leases, other than the annual leases which are already specifically exempted, those leases will be covered by the other phraseology of the clause. Very wideuse has been made in that State of what is known as a special lease. It seems tome that these special leases will be exempt under one portion of the clause, and taxable under another, because it ia proposed to make , liable to taxation leases granted forpastoral, grazing, or cultivation purposes." Most of these special leases which are granted for short periodsare yet granted for one of those threeobjects. The ambiguity ofthe clause arises from the fact that the draftsman, instead of repealing section 29 and substituting a new section, apparently thought it simpler to amend it. I still desire to learn from the Government in specific terms, what leases it is proposed to exempt from taxation?







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