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Wednesday, 20 May 1936


Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - This amendment is explained in paragraph 278 of the report of the Royal Commission on Taxation. In view of the criticism of the High Court in the . case of Victoria Park Racing and Recreation Grounds Limited v. the Federal Commissioner of Taxation. the Crown Law- authorities and the Royal Commission decided to amend the law in the direction proposed. It is an attempt to clarify the .law, but whether that has been done will depend upon the subsequent decision of the court.







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