Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
 Download Full Day's HansardDownload Full Day's Hansard    View Or Save XMLView/Save XML

Previous Fragment    Next Fragment
Wednesday, 20 May 1936

Senator DUNCAN-HUGHES (South Australia) . - It was suggested by the Acting Attorney-General (Senator Brennan) that overpaid tax should be set off against other money that may be due to the Commissioner. I emphasize that this money is, admittedly, wrongly paid, or paid by a mistake on the part of either the taxpayer or the Commissioner, and ought not to bein the hands of the Commissioner at all. It would be grossly inequitable, therefore, to set it off against any amount whatever. This is a matter in which, I suggest, we should pay attention more to uniformity and to ensuring that the law operates equally both ways, than to any other aspect. I do not speak with any hostility; long ago, I suggested the use of the word " shall " in this connexion, and if " shall " is inserted in lieu of " may " in this instance there will be no room for doubt that the Commissioner is obliged to refund the tax overpaid.

Amendment agreed to.

Clause, as amended, agreed to.

Clauses 173 to 184 agreed to.

Clause 185-

A taxpayer dissatisfied withany assessment under this act may, within sixtydays after service of the notice of assessment, post to or lodge with the Commissioner an objection in writing against the assessment stilting fully and in detail the grounds on which he relics:

Suggest corrections