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Wednesday, 20 May 1936


Senator BROWN (Queensland) . - It is not often that I disagree with the views expressed by the Leader of the Opposition (Senator Collings). A few weeks ago I was assessed for double the amount which I should have paid. I brought the matter under the notice of the authorities, but had I paid the money [ would have expected an immediate refund. If we are to have uniformity in our taxation laws, Ave should, in this instance, insert " shall " instead of " may I do not agree with the Leader of the Opposition that money over-paid should be held against a possible future debt, because money due to a taxpayer should be refunded. I think that the difficulty could be overcome by amending the clause to read -

Where by reason of any amendment the taxpayer's liability is reduced, and where there is no counter claim, the Commissioner sh ali refund any tax over-paid.

The Acting Attorney-General said that that will be done automatically, but where there is no counter claim the money should be refunded without delay.







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