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Wednesday, 20 May 1936


Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - In practice it has been found that in some cases there is no agent for some person upon whom the Commissioner desires to levy tax. Such cases have arisen frequently in connexion with companies. The company is then constituted by the Commissioner an agent for the person in order that the Commissioner may collect the tax. That, I understand, broadly was the reason for the inclusion of this provision.







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