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Wednesday, 20 May 1936

Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - The Government has thought it unwise to include a definition of the institutions covered by the paragraph. It prefers that the Commissioner, if not satisfied that an organization is entitled to the exemption, shall assess and levy tax on its income; the organization concerned may appeal against his assessment. .In that way, the court would decide whether or not the income should be taxed.

Senator Collings - Then any collection of cranks can claim to be a religious or scientific organization?

Senator A J McLACHLAN (SOUTH AUSTRALIA) - Some have tried, but without success.

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