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Wednesday, 23 November 1921


Senator E D MILLEN (NEW SOUTH WALES) - The answers are -

1.   No. The taxpayers mentioned must still lodge a return of all their Australian land and income to the Central Office in Melbourne, but those taxpayers may elect to lodge an additional return for the purpose of the State taxes by rendering the additional return to the Deputy Commissioner at Perth.

2.   See reply to question No. 1.

3.   See reply to question No. 1.

Senator FOSTER(for Senator Gardiner) asked the Minister representing the Treasurer, upon notice -

1.   Has the Federal Commissioner of Taxation power under the Federal Income Tax Act to cancel income tax assessments that have been made in conformity with the law, and payment of which can be enforced legally?

2.   If so, under what section of the said Act is such power conferred?

3.   Has the Commissioner cancelled assessments of the nature referred to?

4.   If so, will the Treasurer instruct the Auditor-General to inquire into the matter and report the result to the Senate for the information of senators?







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