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Tuesday, 13 December 1927

Senator NEEDHAM (Western Australia) . - Under this clause it is proposed to exempt from taxation all land owned by, or in trust for, any club or body of persons, and used primarily and principally for the purposes of athletic sports or exercises other than horse racing, and not used for the pecuniary profit of the members of that club or body. Has it occurred to the Minister that there may be a loss of revenue as a result of the granting of that particular exemption? I have no desire to penalize any particular sport of an athletic nature, but I have noticed that land which is held by a club or society for athletic purposes - for example, golf - is sometimes cut up and sold, and a new site is purchased out of the profits. Has it been the practice so far to tax land that is held by an athletic body?

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