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Thursday, 3 March 1932


Mr BRUCE (FLINDERS, VICTORIA) (Assistant Treasurer) (2:18 AM) . - I move -

That the following sub-clause be added: - (4.) An offence against section ten of this act shall not be prosecuted summarily without the written consent of the Treasurer.

The purpose of this amendment is to ensure that no prosecution shall be launched against a taxpayer until the Commonwealth Treasurer has looked into the facts of the case, and satisfied himself that an offence has been wilful. It may happen that a taxpayer has paid his tax to the State instead of to the Commonwealth in ignorance of the fact that the Commonwealth has launched proceedings against the State. It is not intended that prosecutions shall be ordered in cases of genuine and honest mistake.







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