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Wednesday, 16 June 1926


Senator ELLIOTT (Victoria) .- The Minister (Senator Crawford) is, so to speak, beating the air, because in another place the Treasurer admitted that anomalies existed which ought to be removed. I shall quote one or two cases of anomalies. A man conducted a business for some considerable time prior to the war, but about 1909, because of ill-health, he appointed a manager, and was absent from the Commonwealth until just before the outbreak of war. His trip abroad so restored him to health that when war broke out immediately after his return, he decided to enlist, and did so. It has been held by the Commissioner for Taxation that the exemption provision of the act did not; apply to him because he was not taking part in the actual management of his business immediately prior to the war. Another case is that of a young man who was not. in business with his father as a partner, but during his absence at the frontsucceeded to the. control of the property under his father's will. The business must have suffered during his absence to a greater extent than it would have done if the father had not died, yet the son is held not to be entitled to benefit under the exemption provided in the original act. The instances of hardship cited in another place were so clear that the Government had to admit the existence of these anomalies, and its only excuse for not rectifying them waa the difficulty of framing an amendment to cover them.


Senator McLachlan - The Government claims that the honorable senator has not framed a proper amendment.


Senator ELLIOTT - That is quite possible. The matter only came under my notice yesterday. It is difficult to suddenly switch from your professional undertakings to a matter with which one is not very familiar. The amendment I have suggested has been put forward because of the admitted helplessness of the Government to frame one, and in any case, it is merely a suggestion to be put into shape to cover the cases referred to in another place. I urge the Minister, if necessary, to postpone the further consideration of the clause so that my amendment may be fully considered by the Parliamentary Draftsman. I should welcome the assistance of Senator McLachlan, because one of the principal anomalies has occurred in South Australia, which fact probably accounts for the lateness of the hour at which I was approached in regard to the matter.







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