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Thursday, 24 March 1966

Mr Webb b asked the Treasurer, upon notice -

1.   Is it a fact that an anomaly exists in the income tax law concerning entitlement for an allowance in respect of earnings in the area north of the 26th parallel?

2.   Does this allowance apply only to workers who have completed six months of a financial year in that zone?

3.   Does this mean that a worker who has worked five and a half months in each of the two consecutive financial years (eleven months continuously) would be ineligible for the allowance?

4.   If so, will he consider removing this anomaly?

Mr McMahon - The answers to .ne honorable member's questions are as follows - 1 and 2. Under the existing provisions of the income tax law, a zone allowance is available to a taxpayer who resides in a prescribed area for not less than one-half of an income year.

3.   Notwithstanding the fact that a taxpayer may have resided continuously in a prescribed area for a period of eleven months, if that period should fall evenly between two income years, there would be no entitlement, as the law now stands, to zone allowance for either of the income years in question.

4.   A good deal of study has been given lo this matter, but none of the alternative courses so far examined has proved to be altogether satisfactory. The matter is being kept under review.

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