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Tuesday, 13 December 1927


Senator DUNCAN (New South Wales) . - I do not know whether the committe should agree to the exemption of golf clubs.


Senator THOMAS (NEW SOUTH WALES) - Certainly it should.


Senator DUNCAN - Senator Thomas is in agreement with this provision because he is a golfer. In close proximity to all big cities large areas of land are held by golf clubs in a most exclusive way, although not for the pecuniary benefit of their members. Invariably these golf courses are situated in/ the centre of thickly populated residential areas and are of very great value. It may be a good thing to have such areas kept as breathing spaces ; but if they were available for building purposes the problem of securing a residence within easy distance of the city would largely be overcome. The Rose Bay golf course is one of the most beautiful in Australia and covers a very large area of land.-


Senator Cox - The club has made it what it is ; it was formerly a Chinaman's garden.


Senator DUNCAN - Those who have bought and improved land in the. vicinity are obliged to pay taxation upon that land. The members of the Rose Bay golf club are possessed of sufficient wealth to purchase and maintain that land for their own enjoyment. I do not consider that any body should be permitted to reserve solely for the use of its members such a large area of extremely valuable land, without being asked to contribute something towards the revenue of the country. I cannot conceive what is behind this proposal. Those who make their living from the land are compelled to pay taxation.


Senator Sampson - These people are not making their living from this land.


Senator DUNCAN - They are holding it out of use; it is not accessible to the general public. They are not putting it to any productive purpose. It is not fair that they should be exempt from taxation in respect of it. I should like the Minister to explain why this and similar areas are to be exempt from taxation.







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