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Wednesday, 2 November 1910


Senator FRASER (Victoria) .- The land tax will be due thirty days after the publication of the Gazette notice. There are many people in Australia, however, who may not get information on the subject for a week or a fortnight. Some may be away from home, or in other cases there may be a delay in the delivery of letters. I cannot conceive why the Government should have any objection to make the period two months instead of thirty days, but I can assure the Minister that if he does not agree to the amendment there will be great disappointment.

Senator Lt.-Colonel Sir ALBERTGOULD (New South Wales) [3.46].- I am sorry that the Minister will not consent to an amendment of this character. It is questionable whether every taxpayer will get his notice within thirty days. Surely sixty days would be a reasonable time within which the taxpayer might be allowed to pay the amount of his assessment. In view of the fact that a 10 per cent. penalty is imposed, many a man who finds that he has accidentally overstepped the time will, realizing that, no matter how long he forbears to pay, the penalty will be no greater, allow the tax to remain unpaid for a much longer period. The object of the Government must be to get the tax into the Treasury. They should not encourage people to say, " As I have exceeded the thirty days allowed by the Act, it does not matter whether I pay now or next month, and I will wait until I get a final intimation from the Commissioner."


Senator Rae - This Bill will cultivate an intelligent interest in that very uninteresting publication, the Commonwealth Gazette.


Senator Lt Colonel Sir ALBERT GOULD .- I do not think" that people in New South Wales, as a rule, take the trouble to look at the Gazette. They look through the newspapers for information, or wait until they receive notice from the Government.







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