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Wednesday, 16 December 1914

Senator SENIOR (South Australia) . - This is the penalty clause, and it seems to me that the penalty would operate at the end of thirty days if the duty then remained unpaid, although, as Senator Keating haspointed out, it might be impossible in many cases to comply with that provision of the law.

I can conceive of circumstances in which the effect of this clause would be to add insult to injury. A penalty of 10 per cent. of the duty unpaid seems to me a severe penalty. It should be enforced only where a person is unwilling to comply with the requirements of the law. I think that it is scarcely justifiable to impose such a penalty when only thirty days have expired after notice of the assessment.

Senator Millen - No; thirty days " or such further time as is provided by section 30."

Senator SENIOR - Then I am to understand that, if an extension of time is granted for the payment of duty, this penal clause will not come into operation until that time has expired.

Senator Pearce - That is so.

Clause agreed to.

Clauses 32 and 33 agreed to.

Clause 34 (Duty a first charge on estate).

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