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Tuesday, 6 December 1938

Mr FROST (Franklin) .- I move -

That the definition of "wholesale fruit merchant " be omitted with a view to insert in lieu thereof the following: - "'wholesale fruit merchant' means any person who engages in the purchase of apples or pears from the grower for sale to a person who purchases them for resale ".

I do so in order to ensure that fruit bought for a processor will be exempt from this tax. As the Assistant Minister is agreeable to the acceptance of the amendment I see no necessity to labour the point.

Amendment agreed to.

Clause, as amended, agreed to.

Clauses 5 to 11 agreed to.

Clause 12 -

The tax shall be paid -

(i)   where the apples or pears are sold by the grower to a wholesale fruit merchant or to a fruit processor - by the wholesale fruit merchant or a fruit processor as the case may be; and . . .

Amendment (by Mr. Frost) agreed to-

That the words " or to a fruit processor " and "or the fruit processor, as the case may be ", be omitted.

Clause, as amended, agreed to.

Clause 13-

Notwithstanding anything contained in this part, tax shall not be payable by any person in respect of -

(b)   pears sold to a fruit processor for use by him in the production of canned pears.

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