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Wednesday, 26 November 1941

Mr SPOONER (Robertson) ).- Proposed new clause 32a provides machinery for reference to the Board of Review. The Government has acted wisely in providing that persons subject to gift tax shall have the right of appeal to the Board of Review, and, on questions of law, to a Supreme Court. This principle is recognized in income tax law because, under this involved legislation, the Taxation Commissioner must be given wide discretionary powers in regard to many matters. The Commissioner does not desire, and should not be required, to accept full responsibility, and the Government has recognized this by providing that taxpayers shall have the right of appeal. The bill also provides, in another clause, that the taxpayer shall have the right of appeal to the Land Valuation Board in respect of the valuation of real and personal property.

Question resolved in the affirmative.

New clauses 38a and 38b.

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