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Tuesday, 29 September 1942


Mr HOLT (Fawkner) .- Under the proposed new section 72b, expenditure incurred by the taxpayer in the year of income on enemy raids precautions is to be an allowable deduction. Returns will already have been lodged in respect of the year ended the 30th June, 1942, and these will not include claims for such deductions.


Mr Chifley - I am informed by the taxation officials that the matter may be re-opened, and a fresh claim may be lodged in respect of such items.







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