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Wednesday, 2 April 1941

Senator A J McLACHLAN (SOUTH AUSTRALIA) . - I intended to raise two questions, but Senator Cooper has mentioned one of them. A number of transactions such as shearing contracts take place between graziers and wool companies. The relationship between these parties is entirely contractural. The grazier provides accommodation for the company's shearers and pays to the company a rate according to the class of sheep shorn. As the company employs the shearers it will probably pay tax on the wages paid to them, but will tax bc collected also on grazier's payments? In other words: I want to know whether there will be double taxation? Possibly the Assistant Minister in charge of the bill will answer my question when the bill is in committee.

Question resolved in the affirmative.

Bill read a second time.

In committee:

Clauses 1 and 2 agreed to.

Clause 3 (Definitions).

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