Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
 Download Full Day's HansardDownload Full Day's Hansard    View Or Save XMLView/Save XML

Previous Fragment    Next Fragment
Wednesday, 26 November 1941


Mr SPOONER (Robertson) .- I support the amendment. There will be no onus on members of the public to make a return in respect of gifts which come within the ambit of clause 14 and are thus not taxable. The public will be relieved to know that, because it appeared at one stage possible that whether a gift was taxable or not, returns would have to be made.

Amendment agreed to.

Clause, as amended, agreedto.

Clauses 20 to 24 agreed to.

Clause 25- (3.) Gift duty shall also constitute a first charge on all property (other than money or negotiable instruments) comprised in the gift.







Suggest corrections