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Wednesday, 23 November 1921

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

1.   The Commissioner of Taxation has not the power referred to.

2.   See reply to question No. 1.

3.   Not onhis own authority; but the Commissioner has cancelled some such assessments on the authority of the Treasurer (for the writing off of tax which is clearly irrecoverable), and on the authority of the Board specially constituted by section 64 of the Income Tax Assessment Act to grant relief from payment of tax in the cases specified in the section mentioned.

4.   There is no necessity to take the course suggested, as all action taken is token under proper authority.

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