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Wednesday, 20 May 1936

Senator COLLINGS (Queensland) . - I notice that expenditure incurred by the taxpayer in the year of income for repairs, not being of a capital nature, to premises or rolling-stock used by him for the purposes of producing assessable income, shall be an allowable deduction. Will similar consideration be allowed in respect of personal exertion? For example, a worker has to paint his dwelling. The States and the Commonwealth do not allow such expenditure to be deducted. Therefore, I fail to see why it should be allowed in connexion with a business, when the individual is only improving his capital asset?

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