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Wednesday, 6 December 1911

Senator LYNCH (Western Australia) . - I should like the Government to take into consideration the hardship imposed upon persons under the section of the principal Act which this clause amends. I am aware of cases where under the terms of a will persons have been appointed tenants for life; and simply because trustees have been appointed, they have been called upon to pay their full share of the land tax, whereas, if trustees had not been appointed, they would have escaped taxation entirely. Under the circumstances, the Government might see the desirableness of abolishing the provision requiring the appointment of trustees in such cases. That would allow persons who were beneficiaries under a will to escape the heavy burden of taxation which they are called upon to pay at present. This Bill has been brought in to give relief in certain directions. If care had been observed in its preparation, it would have been found that there are cases in which positive hardship has resulted owing to the principal Act requiring the appointment of trustees. We expected great things to follow from the principal Act, but, of course, in this, as in every Act of legislation, defects have been revealed.

Senator W RUSSELL (SOUTH AUSTRALIA) - There have been great results as well.

Senator LYNCH - I recognise the benefits that have followed from the Act, and that they far outweigh the trifling disadvantages that have come to light. But I have pointed out one case of injustice that has occurred of my own knowledge. When the Government were preparing this measure, I think they might have given relief in such cases as I have referred ta

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