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Wednesday, 30 September 1936

Senator Sir GEORGE PEARCE (Western Australia) (Minister for External Affairs) [4.48]. - As I explained earlier, this subject was fully investigated, and it was found impossible to do what the honorable senator asks. Certain aids to manufacture are exempt, because they are consumable aids, whereas the articles mentioned by the honorable senator - patterns, dies, moulds and cores - although, perhaps, consumable in some industries, are not consumable in others. Although somewhat alike, they are put to different uses, and for that reason it would be impossible to include them among aids to manufacture which have been exempted because they are consumable. I ask the honorable senator to allow the clause to pass as it stands. At a later date it is hoped that a further list of exemptions will be brought before Parliament, and it may then be possible to give effect to his wishes. Regarding abrasive papers, the honorable senator is apparently reading from a list of illustrations, but that is by no means exhaustive. I have been informed by officers of the Sales Tax Department that all types of abrasive papers used in any manufacturing process by any manufacturer are exempted.

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