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Tuesday, 23 August 1921


Senator LYNCH (Western Australia) . - I should like to know whether the spare parts in connexion with this item are to be governed by the declaration we have already heard, namely, that if the parts are not provided for elsewhere they automatically come under the -same duties as the main item.


The CHAIRMAN - Such undoubtedly is the Ministerial declaration.


Senator E D MILLEN (NEW SOUTH WALES) - That is so. If they are not elsewhere provided for, parts come under the same duty as the main article themselves.


Senator LYNCH - I suggest that it would be much better to observe the same procedure as I sea is observed in the case of other items. I cannot emphasize my point without anticipating in some degree discussion on future- items. This I do not wish to do, but I must draw attention to the fact that in the case of, at least, four or five succeeding items spare parts are dealt with immediately after the main item. For instance, right on the beels of stripper-harvesters, item 166, we have an item providing for the metal parts. Then, in the case of steam-engine indicators, sewing machines, and so forth, item 168, the same procedure is followed, provision being made for the free admission of accessories, except wrenches and oilcans. In item 169, which deals with lino type and other type-composing machines, provision is made for the admission of all attachments, and the same in regard to item 424, which deals with ships. Similar provision, however, is not made in the item that we have just disposed of;.or in the item now before us, and I do not wish to see that error continued throughout. I suggest for the acceptance of the Minister an amendment providing for the admission, in the case of item 162, of all attachments and equipment regularly supplied with the machines, also finished parts to repair the machines specified. The meaning of the amendment is that all spare parts shall come in at the same rate of duty as the machines themselves. This the Minister i3 prepared to do unless the parts are elsewhere provided for; but that provision is an anomaly - a disturbance and general incongruity. First of all, we have the machines provided for, and then we have to look in another part of the Tariff for the duties affecting the spare parts.


Senator Rowell - That must be done in the case of strippers, because the duties on the parts are on a different basis.


Senator LYNCH - But in the case of the strippers, the item dealing with the parts follows immediately, and that is quite in sequence and order. What I suggest agrees with what the Minister himself has proposed, and, at the same time, it obviates the necessity of looking to a different part of the Tariff for the duties on parts. A man away in the back country who wishes to find out what the duties on parts are will naturally look at the item dealing with the machines themselves. A machine is no good unless it has spare parts. Some of these will , outlast the natural life of the machine itself, while others will wear out in a season, and less. All attachments should be specified, following in sequence upon the setting out of the rates of duty on the machine itself.







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