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Tuesday, 19 May 1936

Senator DUNCAN-HUGHES (South Australia) . - I should like the Minister to state why, in paragraph 1, of item 291 dealing with veneers, the duty is on an ad valorem basis, and in paragraph 2 on a flat-rate basis. I am quite aware that a number of the items in the schedule to the Customs Tariff are stated in this way. But it would be infinitely more convenient to everybody if both were either on an ad valorem basis, or on a flat-rate basis. When the value for duty does not exceed 25s. a 100 square feet there is to be an ad valorem duty of 274 per cent., but when it exceeds 25s. the duty is to be 8s. a 100 square feet. Perhaps the Minister can explain the equivalent of 8s. on an- ad valorem basis, and of 274 per cent, on a flat-rate basis, and wherein lies the need to swing over from the one to the other.

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