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Wednesday, 16 June 1926

Senator LYNCH (Western Australia) . - If some consideration is not given to the class of individual to whom Senator Elliott's amendment applies, an anomaly will be created. Let us suppose that two persons, equally fit for active service during the great war, are concerned, and that one of them offered his services to his country, while the other did not. Unless Senator Elliott's amendment is agreed to, the man who was prepared to take risks will receive no greater consideration than the man who stayed at home.

Senator Crawford - The man who enlisted was exempted from the payment of ordinary income tax.

Senator LYNCH - I am referring to the war-time profits tax. Some greater consideration should be given to the man who was prepared to accept the risk associated with active service than that given to the man who preferred to stay at home. I, too, feel inclined to support Senator Elliott's amendment. The only difficulty I see is that of determining whether a person was in the danger zone. Would it apply to men who enlisted in the naval service?

Senator Duncan - They were in the danger zone.

Senator LYNCH - I take it that the amendment applies to service on land, not to service at sea/

Senator Elliott -No; it applies to both.

Senator LYNCH - Then there is no difficulty in that respect. I rose to point out what I considered to be an anomaly in the treatment meted out to the two classes of individuals which I have mentioned.

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