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Thursday, 26 November 1936

Senator E B JOHNSTON (Western Australia) .- The sum of £3,350 is set down under division 104, item 9, for "Remission of income tax, sales tax and estate duties under special circumstances". I should like to know what special circumstances justify remissions of sales tax. I have in mind an unsuccessful application for the remission of sales tax on the machinery used by a gentleman who established a fish canning industry in the north-west of Western Australia at Shark Bay. I should like to know who is more deserving of a remission of sales tax than a man who establishes fish canning works in our unpopulated north. His application to the Treasurer which was refused, read as follows : -

Shark Bay, Western Australia. 30th October, 1936.

I have lately decided to start in the fish canning industry at Herald Bight, Shark Bay, Western Australia, and have erected works there comprising of canning machinery and freezing works with the necessary engines, &c.

I am also engaged in the pearling industry at Shark Bay, which is not payable to-day. My purchases for thepearling industry are free of sales tax.

I have lately purchased the machinery and requisites for the fish cannery as per list of accounts attached, on which sales taxes amounting to approximately £40 arc being imposed. There will also be further small requirements for the equipment of the canning factory.

As this is an industry which the Federal Government desires to encourage and is a hazardous enterprise, I respectfully apply for exemption from sales tax in connexion with the establishment of these works. Alternately I apply for a refund of the amount payable.

I believe that Mr. Wise, the Minister for Agriculture (Western Australia) has also taken up this matter with you.

Yours faithfully,

F.   J. Adams.

Senator Sir George Pearce - I rise to a point of order. I submit that under this item the honorable senator is not entitled to discuss a particular application for remission of sales tax.

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