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Wednesday, 26 October 1910


Senator VARDON (South Australia) . - I wish to know whether the VicePresident of the Executive Council will agree to include premises occupied by Chambers of Manufactures? In Adelaide, for example, the Commercial Travellers' Association exists to promote the interests of manufacturers as a whole. The members derive no benefit, but devote considerable time and attention to the work. They may fairly ask that the premises which they have purchased, and in which they carry on their affairs, should be exempt. The Adelaide Chamber has recently purchased premises, and intend to have there a large room for exhibition purposes. The mem- bers will derive no pecuniary benefit, butI hope to help forward avery useful work.

SenatorMILLEN (New South Wales) [10.24]. - I am entirely with the VicePresident of the Executive Council in his desire to extend the concession to certain useful societies, but the amendment as it stands opens up a very important question. What is the object of exempting a building?


Senator McGregor - It is the land on which the building is erected that is exempted.


Senator MILLEN - The amendment speaks of " a building occupied by " various bodies. Suppose that such a society were merely a weekly tenant, would the land upon which the building occupied by such a society was erected, be exempt?


Senator McGregor - No.


Senator MILLEN - But that will be the case if the clause simply says " occupied." If John Jones owns a block of land upon which he erects a building, that he lets on a weekly tenancy to a club, John Jones will escape land tax under this amendment. If the Minister is satisfied I am, and I am quite sure that John Jones will be.







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