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Wednesday, 16 December 1914


Senator MILLEN (New South Wales) . - I take it that nothing in the clause relieves the Commissioner from the final responsibility of determining the assessment.


Senator Pearce - Hear, hear !


Senator MILLEN - It is our own Commissioner who will have to make the assessment, but the clause seeks to empower the Government to make arrangements with the States that will enable the Commissioner to obtain from them information which will be a guide and a help to him in discharging his responsibility of determining what the assessment is to be.


Senator Pearce - The particulars on which he makes the assessment.


Senator MILLEN - I would point out that after the information is obtained it is not likely to be of much value, for this reason : That executors making a return in Victoria to the State authorities are not likely to send in one return to Victoria and another to the Commonwealth. It is inconceivable that one return will not be a duplicate of the other, and therefore I submit that the information is not likely to be of much value. Clause agreed to.

Clauses 14 to 25 agreed to.

Clause 26-

On the hearing of the appeal the Court may make such order as it thinks fit, and may either reduce or increase the assessment, and may make such order as to costs as it thinks fit, and the order of the Court shall.be final and conclusive except as provided in section 28 of this Act.







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