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Wednesday, 3 June 1942


Senator ALLAN MacDONALD (Western Australia) . - The deduction allowed in respect of medical expenses should be extended to include dental and optical expenses. Dental treatment is essential in any family, especially where there are children, and neglect of such treatment may have a deleterious effect on the health of the members of a family. A similar remark applies to defects of the eyes,where spectacles have to be provided or treatment given. If a person breaks an arm and goes into hospital for a fortnight, he or she usually suffers no after effects; the medical expenses thus incurred are allowed as a deduction, but through defects of the eyes, a person may become an invalid at an early age. I disagree with the amount proposed as a concessional deduction in respect of the first and only child of £75 and in respect of the second child of only £30. The first child in the family is not the child that involves the parents in the heaviest expense. The ratio should be inverted, and the allowances should be, say, £30 for the first child, £40 for the second, £50 for the third, £60 for the fourth, and £70 for the fifth. It is ridiculous to suggest that, in respect of an only child, the allowance should be £75, and in respect of the second child only £30.

Clause agreed to.

Clauses 24 and 25 agreed to.

Clause 26 -

Section one hundred and sixty c of the principal act is amended -







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