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Wednesday, 17 December 1941


Senator SAMPSON (Tasmania) . - I should like to be clear on clause 4. What is meant by "Defence Force"? Replying to Senator Johnston, the Minister said that the tax would not apply to members of the Australian Imperial Force. However, the bill distinctly provides that the tax shall be imposed in the case of a member of the Defence Force having a war tax income which includes pay and allowances earned by him as a member of that force, and which exceeds £200. Is not a member of the Australian Imperial Force a member of the Defence Force ?


Senator Keane - The tax is not applicable to members of the Australian Imperial Force serving abroad, because their income is exempt under the Income Tax Act.

Questionresolved in the affirmative.

Bill read a third time.







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