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Thursday, 29 October 1931

(No. 2).

Bill returned from the Senate with amendments.

In committee(Consideration of Senate's amendments) :

Clause 3-

Section nineteen of the principal act is amended by omitting sub-sections (1.), (2.), and (3.) and inserting in their stead the following sub-sections : - "(1.) The Governor-General may, from time to time, by notice published in the Gazette, fix the maximum amount, rate, percentage or extent of taxation to which the remuneration of any senator or member of the House of Representatives (including any senator or member who holds a parliamentary office), of any Minister of State and of any officer or employee, may be subject under any one or more of the laws of any State imposing taxes upon incomes whether for a specified purpose or not.

Senate's amendments -

Proposed new sub-section (1) - leave out " from time to time, by notice published in the Gazette, fix ", and insert " by regulation, prescribe"; and leave out "under any one or more of the laws of any State imposing taxes upon incomes whether for a specified purpose or not ", and insert -

(a)   under any one or more of the laws of any State imposing taxes upon incomes for the purposes of the general revenue of the State, and

(b)   under any one or more of the laws of any State imposing taxes upon incomes, where the law of the State expressly provides that the revenue received from the tax is to be applied to meet expenditure in curred by the State for any special purpose, or the regulations prescribe that, for the purposes of this section, the tax shall be deemed to be a tax to meet expenditure incurred by the State for a special purpose ".







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