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Tuesday, 29 September 1942

Mr CHIFLEY (Macquarie) (Treasurer) . - This particular matter has associated with it some sticky problems that were raised by members of the Opposition who were on the special taxation committee. One of them relates to the cost of not only erecting air raid shelters, but also of demolishing them later in order to restore the property to its original condition. Another point is that where the lessee is responsible for the erection of the shelters, and later the property returns to the owner, he may then become responsible also for the cost of pulling down the shelters, and restoring the property to its original condition.

Again, should the lessee's lease expire during the period of the war, and the obligation continue under State regulations to maintain the air raid shelters, the lessee may be called upon, perhaps years after the expiration of his lease, to restore the property to its original condition. Those are difficulties which were examined by the committee, and are receiving the consideration of the Government.

Amendment agreed to.

Clause, as amended, agreed to.

Clause 13 (Deduction for member of defence force).

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