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Wednesday, 20 May 1936

Senator PAYNE (Tasmania) .- According to this definition a " taxpayer " is a person who derives income. The act to be amended defines a " taxpayer " as any person chargeable with income tax. That definition is clear, and I cannot understand why any person should be included as a taxpayer who does mot come within the provisions of the Income Tax Assessment Act, which deals only with income. Under the proposed amendment, all persons deriving income become " taxpayers ". I could as easily understand the definition if it provided that " taxpayer " means " all persons in Australia ". Clause SI provides that taxpayers are persons in receipt of an income of £250 or more annually.

Senator McLEAY (SOUTH AUSTRALIA) - What of those taxpayers who do not furnish returns?

Senator PAYNE - I understand that some persons who should furnish a return do not do so. If it were provided that every person in Australia should send in a return, the position would be clear, but it is unreasonable to provide that " taxpayer " includes all persons deriving income, regardless of the amount of such income. That is not in conformity with the spirit or letter of our income tax law.

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