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Wednesday, 20 May 1936


Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - I move-

That after sub-paragraph (vi) of paragraph (o), the following sub-paragraph be inserted: - and (vii) as director's fees or salary by a non-resident during a visit to Australia during which lie acts as a director, manager, or other administrative officer of a manufacturing, mercantile or mining business, or of a business of primary production, if the visit of the nonresident to Australia does not exceed six months; "

The amendment is designed to remove the irritation now existing among business men who pay what may be termed courtesy business calls to Australia. These visits are generally made for the purpose of inspecting Australian branches of- overseas industries, and meeting Australian clients. These visitors generally do not 1 engage in competitive business while in Australia. A similar concession is allowed by other countries to Australian businessmen who visit them on missions similar to those covered by the amendment. The existing Commonwealth law places an obligation on visitors to pay Commonwealth and State income tax upon so much of their remuneration as is attributable to Australia on a time basis. The concession will be welcomed by the business community generally, and overseas visitors in particular.

Amendment agreed to.

Senator COLLINGS(Queensland) 1 3.55]. - Paragraph e exempts from income tax the income of a religious, scientific, charitable or public educational institution. It is a fairly comprehensive provision, and I should like an assurance from the Minister that, in. interpreting it, the department will see that the door is not thrown open for any kind of organization which claims to be religious, scientific, charitable or educational - but is, [cr,;i in fact, not so - to escape payment of its just dues.







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