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Wednesday, 16 December 1914


Senator MILLEN (New South Wales) . - If the Minister's statement be correct, all that he has outlined is provided for under paragraph a of this clause. He declares that under paragraph b it is intended that the duty shall be spread over the beneficiaries in proportion to the amounts which they receive. In doing so he used the word "equal," which is not used in either of those paragraphs. Under paragraph a a beneficiary who receives one-fiftieth of an estate will pay one-fiftieth of the duty, so that if forty-nine-fiftieths of the estate were divided amongst either one or six other beneficiaries, they will still pay their proportion of the duty. In these circumstances, why is paragraph b necessary?







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