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Wednesday, 20 May 1942

Mr SPENDER (Warringah) . - I should like to know the reason for this clause. I know that it limits for many good reasons the right of appeal. Sometimes, however, an assessment may be so small as to occasion a taxpayer no worry. He accordingly will not appeal. Will the effect of this clause be to prevent him from appealing against an amended assessment where the principle of assessment is the same as for the original assessment but the amount has been greatly increased?

Mr CHIFLEY - I shall look into that. That was not the intention.

Clause agreed to.

Title agreed to.

Bill reported with an amendment; report - by leave - adopted.

Bill - by leave - read a third time.

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