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Thursday, 21 May 1936


Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - I move -

That after paragraph (e) the following paragraph be inserted: - (ea) He is hereby indemnified for all payments which he makes in pursuance of this Act or of any requirement of the Commissioner.

If the proposed new paragraph be agreed1 to, I shall move for the insertion of a similar new paragraph in clause 255. The present act contains this provision in regard to both agents and trustees, and persons in receipt or control of money for non-residents, but it was deliberately omitted from the draft bill as being superfluous. In the House of Representatives a doubt was raised as to whether, in certain types of cases, it was not open to argument that the paragraphs would give the taxpayer some indemnity over and above the guarantees provided for in the other paragraphs of the section. The Crown Law officers are of the opinion that there is something in that view and consequently the Government decided to re-insert these paragraphs, in conformity with a promise given by the Treasurer (Mr. Casey). I think that the new paragraph will meet the point raised by Senator Leckie.

Amendment agreed to.

Clause, as amended, agreed to.

Clause 255- (1.) With respect to every person having the receipt control or disposal of money belonging to a non-resident, who derives income from a source in Australia or who is a shareholder, debenture holder, or depositor in a company deriving income from a source in Australia, the following provisions shall, subject to this Act, apply: -

Motion (by Senator A. j. McLachlan) proposed -

That after paragraph (c) sub-clause (1), the following paragraph be inserted: -

(d)   he is hereby indemnified for all pay ments which he makes in pursuance of this Act or of any requirement of the Commissioner.







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