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Tuesday, 13 December 1927

Senator McLACHLAN (South Australia) . - Where a body of men are so public spirited that they hold land for the desirable purpose of encouraging athletics and sport which are so dear to Australians, and no for pecuniary profit to themselves, it is only fair that the legislature should encourage them by not imposing taxation on such land. The Victorian Land Tax Act exempts land held in this way. The Commonwealth Government considers it most desirable to encourage the creation of sports grounds in every community, thereby providing open spaces which not only beautify a locality, but also provide fresh air for the people living close by. The fact that there may be exclusive control of some of these grounds does not come into the question. Football leagues have been clamouring for this concession, and, as honorable senators know, these leagues serve a very useful purpose in the community.

Senator Millen - What about tin hare racing?

Senator McLACHLAN - That falls into a different category, for no doubt it is conducted for pecuniary profit.

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