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Thursday, 8 December 1927

Senator GRANT (New South Wales) . - I am rather pleased to see Senator Kingsmills anxiety to amend the principal act. He does not seem to realize that in every respect it is a tax upon industry. Why does he squeal about such a small affair as this? He appears to me to be straining at a gnat and swallowing a camel. I challenge him to point to one section of the act which does not tax industry, and penalize a man for everything that he does. So soon as a person engages in any business he is pounced upon by the tax-gatherers and fined every year in proportion to the work he does. This is an insignificant, microscopic matter. Every portion of the bill penalizes the thrifty. No man in this country legally earns an income unless he renders a service to the community! Why should a man be penalized because he renders a service to the community? If we are to have this class of taxation, why should Senator Kingsmills friends escape? Honorable senators who ask for protection should be given more and more protection and those who believe in income tax should not squeal when their friends are hit.

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