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Taxation - Commissioner of Taxation - Reports, dated 29 October - 1982 (61st)


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The Parliament of the Commonwealth of Australia

COMMISSIONER OF TAXATION

61st Report

1981-82

Presented pursuant to Statute and ordered to be printed 28 October 1982

Parliamentary Paper No. 147/1982

SIXTY-FIRST REPORT

OF

THE COMMISSIONER OF TAXATION

1981-82

Australian Taxation Office,

Canberra, A.C.T. 2600

28 October 1982

The Honourable the Treasurer,

Parliament House,

Canberra, A.C.T. 2600

In accordance with section 14 of the Income Tax Assessment Act 1936, section 140 of the Taxation Administration Act 1953, and the corresponding provisions of the Assessment Acts relating to Sales Tax, Pay-roll Tax, Estate Duty and Gift Duty, I have the honour to submit to you, for presentation to the Parliament, the Sixty-first Report of the Commissioner of Taxation.

Other laws administered by me which are also covered by this Report or referred to herein relate to Wool Tax, Tobacco Charge, Canning-Fruit Charge, Australian Capital Territory Stamp Duty and Tax and Stevedoring Industry Charge.

In general, this Report reviews the working of the relevant Acts up to 30 June 1982. However, those parts dealing with breaches and evasions of the Acts relate generally to the period 1 July 1980 to 30 June 1981, and the information on personnel changes and some statistics of tax avoidance and profit stripping extend up to August 1982 and October 1982 respectively.

The Report contains statistics that indicate the scope of the operations of the Australian Tax­ ation Office. More detailed statistics are provided in a separate volume, produced as a supplement to the Report, titled “Taxation Statistics”.

(W. J. O’Reilly)

COMMISSIONER OF TAXATION

iii

: ;V :

τ ·. ·.* ·

CONTENTS

Page

Introduction ..................................................... 1

Summary of Activities 1981-82 . . . . 2

Review of Activities and Developments . 4

R e v e n u e ................................................ 25

Assistance to Taxpayers ............................... 36

Statutory Taxation Boards ......................... 38

Decisions of the C o u r t s ..................... 43

Breaches and Evasions of the Acts . . . 56

Appendixes—

Management ............................................... 66

Outline of the laws administered by the Commissioner of Taxation, amend­ ments to the Acts and related statistics:

Income Tax ......................................... 75

Sales T a x .................................. 100

Pay-roll T a x .............................106

A.C.T. Stamp Duty and Tax . . . 108

Wool T a x ..................................113

Tobacco C h a r g e .......................116

Canning-Fruit C h a r g e ............ 118

Exchange Control—Taxation Clearance Certificates . . . . 120

Breaches and Evasions— Schedules I to I V ................................................. 121

Index ................................................................ 205

v

INTRODUCTION

This report is made in compliance with provisions of the several taxing statutes of Australia and the Taxation Administration Act which require the Commissioner of Taxation to furnish annually to the Treasurer, for presentation to the Parliament, a report on the working of the legislation concerned.

The Acts relating to wool tax, tobacco charge, canning-fruit charge and Australian Capital Territory stamp duty and tax impose no such obligation on the Commissioner, but it is considered appropriate that information on these levies should be provided in this report.

The Australian Taxation Office collects all the main taxes imposed by the Parliament except customs and excise duties and departure tax. The taxes and charges at present administered by the Commissioner of Taxation are:

Income tax

Sales tax

Pay-roll tax

Australian Capital Territory stamp duty and tax

Wool tax

Tobacco charge.

Other levies which do not apply to current transactions also fall within the administration of the Commissioner of Taxation, including:

Canning-fruit charge (repealed as from 28 April 1982)

Estate and gift duties (which ceased to apply in respect of persons dying and gifts made as from 1 July 1979) Health insurance levy (abolished as from 1 November 1978)

Stevedoring industry charge (which ceased to apply as from 5 December 1977).

The Parliament has, by statute, vested in the Commissioner of Taxation the general administra­ tion of the various Acts relating to the above taxes etc. The Acts also give statutory powers to two Second Commissioners of Taxation.

The Commissioner and the two Second Commissioners are appointed under the provisions of the Taxation Administration Act 1953. That Act also deals with rules relating to the provision of tax clearances which are a necessary condition to the granting of certain exchange control approvals.

The various Acts give rights of appeal to a Court and of reference to a Board of Review in relation to determinations by the Commissioner of objections against assessments and certain other decisions made by him. Three Boards of Review, which are referred to in some detail under the heading Statutory Taxation Boards, have been set up. Each Board has power to make assessments

in lieu of those made by the Commissioner and, where the Commissioner has exercised, or has not exercised, a discretionary power, a Board may substitute its determination on the matter for the determination of the Commissioner.

SUMMARY OF ACTIVITIES 1981-82

This summary brings together the major revenue and management statistics that illustrate the main work done in the Australian Taxation Office during 1980-81 and 1981-82

1980-81 1981-82 Increase*

Total revenue Net revenue c o l l e c t e d ....................................................................... . $'000 24 683 573 29 519 335 4 835 762

Cost of collection ............................................................................

Income tax

. $’000 219 503 264 919 45 416

Net revenue c o l l e c t e d ....................................................................... . $'000 22 398 907 26 482 109 4 083 202

Current returns lodged, taxable and non-taxable ......................... . Ό00 8 302+ 8 602 300

Previous years’ returns lodged, taxable and non-taxable . . . . . Ό00 443 416 -27

Returns lodged in respect of all years, taxable and non-taxable . . . Ό00 8 745+ 9018 273

Current assessments issued, taxable .............................................. . Ό00 5 766 6 048 282

Previous years’ assessments issued, taxable ...................................

Objections against assessment—

. Ό00 361 311 -50

received during y e a r ....................................................................... . No. 206 164+ 189 311 -16 853

decided during y e a r ....................................................................... . No. 190 761 + 182 284 -8 477

Assessments a m e n d e d ....................................................................... . ’000 502 490 -12

Final notices issued to obtain returns or i n f o r m a t io n .................... . No. 945 723 1 024 637 78 914

Proceedings to obtain returns, etc.........................................................

Tax instalment deductions—

. No. 96 597 111 335 14 738

Gross c o lle c tio n s ............................................................................ . $’000 15 290 845 18 835 672 3 544 827

Active group employers registered at 30 June .......................... . No. 229 867 256 315 26 448

Refunds made ............................................................................ . $’000 1 170 154 1 418 356 248 202

Instalment inspections m a d e ........................................................ . No. 158 060 151 942 -6 118

Employers p r o s e c u t e d ..................................................................

Withholding tax—

. No. 5 227 6 869 1 642

Remitters registered at 30 June ...................................................

Field Audits—

. No. 9 881 11 495 1 614

C o m p le te d ...................................................................................... 10918 8 775 -2 143

Resulting increase in tax and penalty .........................................

Investigations—

. $’000 51 500 50 500 - 1 000

C o m p le te d ...................................................................................... . No. 6 752 5 395 -1 357

Resulting increase in tax and penalty .........................................

Internal check activities—

. $’000 76 700 92 100 15 400

Resulting increase in tax and penalty ........................................

Sales tax

. $’000 39 500 35 600 -3 900

Net revenue c o l l e c t e d ....................................................................... . $'000 2 102 290 2 854 266 751 976

Returns lodged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investigations —

. No. 556 189+ 563 546 7 357

C o m p le te d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No. 20 206 17 183 -3 023

Resulting increase in tax and penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pay-roll tax

. $'000 20 600 18 200 -2 400

Net revenue c o l l e c t e d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $’000 17 008 19 320 2 312

Returns lodged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Estate duty

. No. 12 391 17 968 5 577

Net revenue c o l l e c t e d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $’000 17 123 4 167 -12 956

Returns lodged . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No. 805 261 -544

Original assessments made . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No. 1 767 218 -1 549

Assessments a m e n d e d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gift duty

. No. 1 050 274 -776

Net revenue c o l l e c t e d .................... .................... . $’000 Dr.82 224 306

Returns l o d g e d ......................... ......................... . No. 155 33 -122

Original assessments made ............................................................ . No. 233 27 -206

Assessments a m e n d e d ...................................................................... . No. 24 12 -12

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1980-81 1981-82 Increase*

A.C.T. stamp duty and tax Net revenue c o l l e c t e d ....................................................... . . . . $"000 8 382 12 571 4 189

Returns received ............................................................. . . . . No. I 590 1 806 216

Other levies Wool tax— Net revenue collected .................................................. . . . . $'000 132 864 138 492 5 628

Returns r e c e iv e d ............................................................. . . . . No. 3 070 2 952 -118

Tobacco charge— Net revenue collected .................................................. . . . . $’000 519 539 20

Returns r e c e iv e d ............................................................. . . . . No. 30 28 -2

Canning-fruit charge— Net revenue c o l l e c t e d ....................................................... . . . . $’000 58 52 -6

Returns received ............................................................. . . . . No. 7 6 -1

Exchange control— tax clearance certificates Applications r e c e i v e d ....................................................... . . . . No. 3 238 4 105 867

Valuations Properties valued ............................................................. . . . . No. 49 705 59 629 9 924

Charges collected ............................................................. . . . . $’000 (a) 401 (a)

Miscellaneous Inward mail (other than returns) ................................... . . . . No. of 3 300 000 3 400 000 100 000

Staff employed at end of year ........................................

items

. . . . No. 12311 12 773 462

Final notices issued to recover t a x ................................... . . . . No. 443 146 511 461 68 315

Summonses l o d g e d ............................................................ . . . . No. 73 292 73 713 421

Cases transmitted to Boards of Review ......................... . . . . No. 471 543 72

* or decrease ( —) t Revised (a) Not available.

3

REVIEW OF ACTIVITIES AND DEVELOPMENTS

Collections Collections of taxes administered by the Australian Taxation Office in 1981-82 exceeded $29 519m. The major part of the office’s workload involved the processing of 9 million income tax returns, 3.4 million items of correspondence and the collection of over $26 000m income tax.

Allegations against Administration During the year there have been allegations about the response of the Australian Taxation Office to one kind of tax evasion. I refer, of course, to strips of pre-tax profits of companies on which I commented in both the 59th and 60th Reports to the Parliament. Those comments are to be found at page 7 and page 12 respectively.

The allegations, which I say at once were unjustified, were based on reports released during the year by the Royal Commission on the Activities of the Federated Ship Painters and Dockers Union and by the Inspectors Appointed to Investigate the Particular Affairs of Navillus Pty Ltd and 922 Other Companies.

I do not think it is necessary for me to dwell long on the allegations although they have been a painful experience for myself and my officers. I wish to say, however, that neither my officers nor I shrink from investigating the tax affairs of dangerous or criminal elements in the community if, in our judgment as administrators, that would be a productive or necessary or desirable exercise at

any particular time. Our record in this speaks for itself.

Other allegations have been answered by the statement that the Treasurer made on 27 June 1982 in response to the Inspector’s Report and indeed in a later report by the Royal Commission.

Secrecy Provisions

There has recently been some comment about the secrecy provisions of the income tax law. Con­ clusions about the interpretation and administration of these provisions have been reached with­ out, I must regretfully say, hearing any evidence on these matters from me or other senior taxation officers. In view of a particular inference that seems to have been drawn I wish to say that, what­ ever debates may be possible about the place of secrecy provisions in the tax laws, these provisions

have not been used as a means of concealing administrative failure in carrying out the responsibili­ ties imposed on the Australian Taxation Office.

Disputed Assessments

In last year’s report to Parliament I outlined the initiatives being taken to stem the growth in disputed assessments. The gains from these initiatives during 1980-81 continued into the 1981-82 year with the numbers of objections, requests for reference to the Boards of Review and appeals to the courts received during 1981-82 being significantly fewer than during 1980-81. Whether a corre­ sponding arrest of the growth in disputes will be evident throughout 1982-83 remains to be seen.

However, reviews of this aspect of the office’s workload are continuing and, where shown to be necessary and practicable, assessment policies and practices will be adjusted with a view to eliminating marginal or unwarranted disputes as far as possible.

Inter-Office Consultation

During the year several major conferences were held between my Head Office and Branch Office staff. Of particular significance was a ‘productivity conference’ aimed at setting require­ ments for the further development of a co-ordinated plan for all taxation office processing areas with emphasis on exploring both efficiency of operation and the more cost effective use of staff

4

resources. As a result of the conference a working party is to be formed to more fully specify a com­ puter-based workload and manpower measurement reporting system that will complement Branch Office operational needs. It is envisaged that the existing manpower usage monitoring system, which was extended during the year to allow for the inclusion of work-load indicators, will be

further enhanced to provide an effective national management tool.

Another conference concerned the re-examination of enforcement plans for the lodgment of in­ come tax returns. Its recommendations are at present being implemented and should result in more timely enforcement action being taken against defaulting taxpayers with higher potential tax liabilities.

PA YE System Review

My previous report mentioned that an intensive review of all facets of the PAYE system had begun. This review is continuing and during the 1982-83 year it is planned to implement the first phase of the revised system.

Branch Office Computing Facilities Cabinet approval to acquire more powerful computing equipment for Branch Offices was obtained in February 1982. A developmental system has been installed in Head Office and instal­ lations in Branch Offices have started.

The first application for this equipment is the File Marking System with terminals throughout Branch Offices. Benefits to be derived from this system are immediate and more accurate recording of movements of taxpayers’ files, tighter control of office workflow, and a reduction in the cost of collecting file location data.

The new equipment forms the basis of the strategy developed for the replacement of ageing Branch Office computing equipment now in use. With the addition of appropriate terminals and enhancements, it is planned that it will replace the present on-line enquiry, data entry, data com­ munications and printing facilities.

Central Computing Facilities

Upgrading of the central computing facility is approaching completion. A new computer has been installed and commissioned at a new central site and refurbishment of the original site has commenced. Completion of this project will provide more adequate central computing capacity and more reliable service.

ADP Strategic Plan An ADP Strategic Plan, as required by the revised ADP acquisition procedures adopted by Cabinet in 1981, has been established.

Extension o f Computer Systems Work is continuing on the development of a computer-based law enforcement system. This sys­ tem will ultimately be capable of co-ordinating all post-assessment law enforcement processing currently carried out by a number of separate systems, and will result in significant improvements

in the selection of cases suitable for field audit and investigation action.

The data base of tax avoidance information has been augmented during the 1981-82 year and the associated reporting system has been upgraded to reflect the additional information.

Some enhancements were made to the National Taxpayer System (formerly termed the Cen­ tral Taxpayer System) during the year under review to improve quality control and internal check

5

features of the assessment issue process. Variations to the National Taxpayer System were also required to cater for legislation changes which introduced the rebate for basic health insurance cover and revised the zone rebate provisions of the law.

Development of a computer based system capable of automatically providing assessors with in­ formation contained in earlier year returns of taxpayers has commenced. The system is designed to provide a more efficient process in bringing together information necessary to maintain consistency in assessing treatment thereby reducing the incidence of disputed assessments.

In earlier reports mention was made of a pilot exercise in Tasmania aimed at investigating the feasibility of achieving a wider use of computer-produced identification labels. Labels were again issued to Tasmanian taxpayers with 1982 returns pending completion of the determination of the cost effectiveness of extending the label system to taxpayers throughout Australia.

Income Tax Model

During 1981-82 a computer-based simulation model of the individual taxpayer population was developed. Known as the Individuals Taxation Model, it consists of a stratified sample of records of individual taxpayers and a set of programs to manipulate the data in each record. Its uses are to provide detailed analyses of taxation data and facilitate the estimation of the effects on revenue of changes in the income tax laws.

Development o f Initiatives During the year under review a project has been in progress to provide, on a national level, greater control and more effective management of initiatives arising from ideas for improvements in office management and operational techniques.

At this stage the aim is to design standards whereby initiatives can be developed for implemen­ tation on a national basis so that a consistent and uniform approach is maintained in building operating procedures and practices into national operations. The project also aims to provide greater opportunities for personnel from Branch Offices to work on national development

activities.

A pilot exercise has been commenced in the Brisbane Taxation Office to determine what organisational development and structural change should be undertaken to best achieve the objec­ tives of the Development of Initiatives project.

Ergonomics

During 1981-82 a further study was undertaken on the ergonomic requirements for adjustable work stations that would meet the needs of individual data entry keyboard operators.

As a result of the study appropriate adjustable chairs were purchased. Suitable tables are at present not available. However, tender specifications for new tables have been completed and it is expected that all data operators will be provided with adjustable desks by the end of the 1982-83 financial year.

Evaluation of the requirements of other screen-based equipment operators is proceeding as part of the development of standards pertaining to working environment design.

S ta ff Development and Training

Staff development and training activities are concentrated into three areas:

• supervision and management techniques; • technical aspects of taxation law; and • ADP systems and procedures.

6

In addition, a system of staff performance appraisal relies heavily on on-the-job training to ensure successful execution of formal development programmes agreed each six months between super­ visors and their subordinates. Major revisions to the performance appraisal process were introduced into all branch offices during the year. Also during the year, a full review of the residen­

tial management conference program was started and is now in its concluding stages.

Since the inception of the management conferences in 1972, 1850 members of the staff and guests from other departments have attended. Over this period, substantial changes have been made in the material presented as more recent research in appropriate fields has been published. In recent years two factors have contributed to a need to review the program. The greater experience

and abilities in branch training areas, together with an increasing involvement in this area of our activities, have created a situation in which the bulk of the content of the conference program can be conducted within the branch offices.

This will enable the residential conference program to concentrate upon additional, more specific and national management training and development needs. An additional outcome of the review has been a proposal to develop a national curriculum of management and clerical skills modules. Formulation of the curriculum will be spread among the branches with head office adopt­

ing a co-ordinating and distribution/maintenance role.

In all, 1266 courses were conducted internally by Taxation Office training staff. These were attended by 20 784 officers. The Media Resources Unit attached to the Staff Development and Training Section continued to provide a full range of media services including the production of twelve major audio-visual training packages. In addition, 698 officers attended some 114 courses

conducted by the Public Service Board and other organisations.

Internal Audit In October 1981 I signed the Internal Audit charter setting out the purpose, responsibility and authority of the internal audit function within the Australian Taxation Office. An Internal Audit Committee was established comprised of senior officers under the chairmanship of the Second

Commissioner having responsibility for management matters.

The Audit Committee met twice during the year and has identified all the areas and activities within the office which should be audited. An internal audit programme has been laid down which schedules audits of all identified areas over a three year period.

During the past few years considerable work has been directed toward the successful im­ plementation of modern internal auditing techniques. This has resulted in a shift away from a com­ pliance style of auditing to a system-based approach. As part of this work a pilot exercise, known as the ‘national audit approach’ was commenced this year. The new approach is expected to provide a

more effective audit coverage of the whole office than was possible before, and it is anticipated that it will yield significant staff savings in the internal audit area.

In the past, increasing attention has been given to the auditing of ADP related activities. This is an important aspect of internal audit activity because of the heavy reliance that the Australian Taxation Office places on automatic data processing. As part of the ADP system development pro­ cess, Internal Audit provides opinions and comments on the adequacy of internal control measures

proposed for new and changing ADP systems.

7

PERSONNEL

The early retirement provisions have been availed of by a significant number of senior and experi­ enced officers, both in Head Office and in State offices. Most of the retirements reported hereunder fell into this category.

Mr C. G. Headford, Assistant Commissioner, Treaties and Projects Branch, retired from the ser­ vice on 14 January 1982 after a career of 41 years with the Australian Taxation Office. His efficient and dedicated service is appreciated. Mr P. E. Simpson, formerly Assistant Commissioner, Policy and Legislation No. 1 Branch, replaced Mr Headford and Mr J. A. Thompson, formerly Executive Officer, Policy and Legislation No. 3 Branch, replaced Mr Simpson.

Mr J. A. Howard, Assistant Commissioner, Valuations Branch, retired on 13 April 1982 after more than 42 years in the Australian Public Service, 32 of which were with the Australian Taxation Office, I thank him for his many years of loyal and efficient service. Mr D. W. G. Pollard, formerly Chief Valuer in the Perth Office, has been promoted to Assistant Commissioner, Valuations.

Mr D. Kennedy, Assistant Commissioner, was promoted to Senior Assistant Commissioner, Planning Branch, on 19 November 1981 and retired on 14 July 1982.1 would like to express my ap­ preciation of his 42 years of loyal and valued service, 30 of which were with the Australian Tax­ ation Office.

Mr Η. H. Farlow, Assistant Deputy Commissioner, Brisbane, retired on 14 August 1981 after almost 40 years service with the Australian Taxation Office. I would like to record my appreciation of his capable and loyal service. Mr C. T. Taylor, formerly Chief Assessor, Income Tax Division, replaced Mr Farlow.

Mr J. J. D. Hynes, Assistant Deputy Commissioner, Sales Tax Branch, Sydney, retired on 19 March 1982 after more than 47 years with the Taxation Office. I express my appreciation for his long and valued service. Mr R. W. Punter, formerly Director, Sales Tax Branch, replaced Mr Hynes.

Mr K. J. Carolan, Assistant Deputy Commissioner, Investigations Branch, Sydney, retired on 8 July 1982 after more than 42 years service with the Australian Taxation Office. I would like to record my appreciation of his loyal and efficient service. Mr A. Fox, formerly Assistant Deputy Commissioner, Appeals Branch, replaced Mr Carolan and Miss J. M. Brady, formerly Principal

Advising Officer, Appeals Branch, replaced Mr Fox.

After over two years as Deputy Commissioner, Tasmania, Mr D. J. Cortese took up duty as Assistant Commissioner, Resources Branch, on 6 January 1982. Mr M. J. McHugh, formerly Executive Officer, Operations Branch, replaced Mr Cortese as Deputy Commissioner.

As a result of further changes to my Head Office top structure organisation the following appointments were made—

Mr C. Rennie, Assistant Commissioner, was promoted to the new position of Senior Assist­ ant Commissioner, Revenue and Taxation Analysis Branch.

Mr V. T. Mitchell, Executive Officer, was promoted to the new position of Assistant Com­ missioner, Internal Audit Branch.

Mr R. H. Weber, Executive Officer, was transferred to the position of Assistant Com­ missioner, Services Branch.

I sincerely thank officers of the taxation organisation for their efficient and loyal service during the year under review which has been a difficult one.

8

AUSTRALIAN TAXATION OFFICE: ORGANISATION—31 AUGUST 1982

COMMISSIONER OF TAXATION—W. J. O’Reilly, C.B., O.B.E. SECOND COMMISSIONER T. P. W. Boucher SECOND COMMISSIONER -D. J. Black

General administration of the various taxing Acts; general supervision of assessment and collection of all taxes; enforcement of taxing statutes; consideration of taxation policy, legislation and administration.

HEAD OFFICE

APPEALS DIVISION

Prepare statements of case in appeals to the High Court and Supreme Courts and references to Boards of Review.

First Assistant Commissioner: M. J. Brandt Senior Assistant Commissioner, Appeals No. 1 Branch: R. J. Tomkins Senior Assistant Commissioner, Appeals No. 2 Branch: D. F. Murphy

COMPLIANCE DIVISION Undertake research and determine policy in matters related to investigations, audits, inspec­ tions and schemes for avoidance of tax; co-ordinate and control these activities in all offices; control work on valuation of land and improvements.

First Assistant Commissioner: J. P. McDermott Senior Assistant Commissioner, Planning Branch: R. Stacey (Acting) Assistant Commissioner, Enforcement Branch: D. G. Lewis Assistant Commissioner, Valuations: D. W. G. Pollard

INTERPRETATION DIVISION Interpret non-machinery provisions of taxation laws; prepare rulings and instructions on appli­ cations of these provisions.

First Assistant Commissioner: K. P. Hoctor Senior Assistant Commissioner, Income Tax Branch: B. Taylor Senior Assistant Commissioner, Other Taxes Branch: K. L. Beddoe

MANAGEMENT DIVISION Administer management provisions of laws governing all taxes and imposition of additional tax; control organization methods and procedures; accommodation, equipment, forms and personnel, including recruitment and training, automatic data processing; manpower planning; provide for

Head Office general services.

First Assistant Commissioner: J. A. Seberry Senior Assistant Commissioner: J. J. Daly Senior Assistant Commissioner, Automatic Data Processing Branch: G. J. Biesse (Acting) Assistant Commissioner, Internal Audit Branch: V. T. Mitchell

Assistant Commissioner, Resources Branch: D. J. Cortese Assistant Commissioner, Services Branch: R. H. Weber (Acting) Assistant Commissioner, Operations Branch: K. H. Collins Assistant Commissioner, Special Projects Branch: W. W. Reed

9

POLICY AND LEGISLATION DIVISION

Consider policy aspects in the Australian Taxation Office associated with proposals for new or amended taxation laws (other than international taxation arrangements); instruct on preparation of legislation to implement Government policy.

First Assistant Commissioner: B. M. Nolan Senior Assistant Commissioner: R. L. Conwell Assistant Commissioner, Legislation No. 1 Branch: J. A. Thompson Assistant Commissioner, Legislation No. 2 Branch: M. J. Carmody Assistant Commissioner, Legislation No. 3 Branch: G. L. Ward

REVENUE AND INTERNATIONAL DIVISION

Consider policy aspects in the Australian Taxation Office associated with proposals for new or amended taxation laws (other than sales tax rates, exemptions and classifications) in relation to in­ ternational taxation arrangements; instruct on preparation of legislation to implement Govern­ ment policy; advise on revenue considerations and prepare estimates of revenue from all taxes; de­ sign rate scales and instalment schedules; conduct research, statistical and publicity functions.

First Assistant Commissioner: Μ. V. Riethmuller Senior Assistant Commissioner, Revenue and Taxation Analysis Branch: C. Rennie Assistant Commissioner, Treaties and Projects Branch: P. E. Simpson

BRANCH OFFICES

DEPUTY COMMISSIONERS

Administer taxation laws as directed in area concerned; examine and assess returns and collect tax; investigate taxpayers’ affairs; initiate default action, provide valuation services.

Sydney: B. Shirlaw Parramatta: J. B. Millen Melbourne: E. J. Unger Brisbane: J. E. Scanlan

Adelaide: R. W. Kelton Perth: R. A. G. Gill Hobart: M. J. McHugh

Canberra: J. P. O’Halloran

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COMPLIANCE ACTIVITIES AND ANTI-AVOIDANCE LEGISLATION

Tax Avoidance

Earlier reports have recorded the serious effects that the need to investigate tax avoidance activities had upon staff resources and collections of tax. Much the same pattern was evident in 1981-82, although a glimmer of light at the end of the tunnel seems to be discernible. There has been a substantial abatement in the use of tax avoidance schemes in 1981-82, but the number of ex­

perienced staff required to be allocated to the on-going task of detecting, monitoring, investigating and contesting tax avoidance schemes continues to make serious inroads into resources available for other administrative functions.

Again the absence of any commercial purpose or effect in most of the schemes referred to in the last two Reports was a feature of the cases investigated during 1981-82. This feature, along with deficiencies in the implementation of the arrangements or in the legal arguments advanced as to their efficacy for taxation purposes, has meant the claimed benefits have been rejected adminis­

tratively in all but a few cases. Some $1035 million of tax assessed to participants in attempted tax avoidance schemes that are under administrative challenge remained uncollected at 8 October 1982. In addition an amount of about $465 million tax (including some penalty tax) was owed by stripped companies at that date.

As well as the extensive administrative action that has been taken, much was again done in 1981-82 by way of remedial legislation. Brief details of measures taken are given below. The com­ bined effect of these measures, which include the general anti-avoidance provisions of Part IVA of the Income Tax Assessment Act, has clearly shaken the tax avoidance industry and this is reflected

in the statistics shown in the table on page 19 for years up to and including 1980-81. The full effect of the measures will be known when statistics for 1981-82 scheme participation are published in the next report.

Cases representative of 28 kinds of avoidance schemes were heard during the year or awaited hearing by the Courts or Boards of Review. In separate court actions, claims by taxpayers in avoid­ ance schemes relating to profits arising from the disposal of land (Benwerrin Developments Pty Ltd v F.C. o f T, 81 ATC 4524) and to deductions for prepaid interest (F.C. o f T v Ilbery, 81 ATC

4661) and purported share trading losses (Deane v F.C. o f T. Croker v F.C. o f T., 82 ATC 4112) were dismissed. An application under section 63 of the Companies Act (N.S.W.) for validation of a bonus share issue made as part of the ‘Curran’ scheme rejected in the Deane and Croker cases was also dismissed (Hatfield Investments Pty Ltd and Companies Act, 82 ATC 4122). Court or Board

decisions relating to two schemes were subject to appeal at the end of 1981 -82.

In another case, a scheme participant was unsuccessful in challenging the effectiveness at law of the Commissioner’s assessment and the constitutional validity of sub-section 226 (1) of the Assess­ ment Act (D.F.C. o f T v Walsh, 81 ATC 4510). An application to have an appeal dismissed for want of prosecution succeeded on the grounds that the taxpayer had done ‘next to nothing’ to

ensure compliance with a court order requiring him to produce documents and that it could be in­ ferred that the documents would not be produced in the foreseeable future (Clyne v F.C. o f T., 82 ATC 4028).

Trusts It is now evident that, after the introduction of Part IVA, the use of trusts for blatant tax avoid­ ance purposes continued to be promoted. The extent to which there was success in securing clients is not yet clear.

11

This use of trusts during 1981-82 was for income stripping activities. Trading or investment in­ come is generally diverted through a chain of discretionary trusts to persons associated with the promoter, who were not expected to incur a tax liability on that income. The first trust in the chain would, however, not be out of pocket. That trust, or an associate, would be reimbursed in a purpor­ tedly non-taxable form.

These arrangements have been found to be contrived, circular and lacking in commercial pur­ pose. Promoters claimed nevertheless that Part IVA did not apply on the ground that a tax benefit as defined in the legislation was not derived by beneficiaries of the particular discretionary trusts used in the stripping arrangements.

More elaborately-structured trust stripping arrangements introduced chains of overseas trusts for the intended purpose of attributing to the relevant trust income a source out of Australia. In other cases, companies allegedly exempt from Australian tax by virtue of provisions in double tax­ ation agreements were made beneficiaries of trust income.

These arrangements are not considered to be effective in circumventing existing provisions of the income tax law and they will be the subject of a strong challenge. Even so, to put the matter be­ yond any possible doubt, the Treasurer has foreshadowed the introduction of remedial legislation effective after 11 May 1982 if the existing legislation is found to be inadequate. Trust stripping ar­ rangements entered into before the operation of Part IVA will also be challenged and action is in course to have representative cases brought before the courts as soon as possible.

Trusts have also been used to avoid or minimise taxation by means of overseas beneficiaries. In one kind of arrangement, trust income is allegedly distributed to a varying number of overseas ben­ eficiaries in sums less than the minimum taxable amount. Under another method, trust income in the form of interest is “distributed” to overseas beneficiaries. It is claimed that the tax liability on

the trust distribution is limited to the interest withholding tax payable. In both cases, however, the funds remain in Australia. The relevant distribution is merely credited to the non-resident benefici­ ary’s account in the trust books and the beneficiary purportedly lends the funds back to the trustee or to individuals or entities associated with the creation of the trust. It appears in many cases that the overseas beneficiaries are unaware both of the purported distribution and the lending of the funds. These arrangements are also being challenged.

Where the distribution is made other than in the form of interest, the withdrawal of the tax- free threshold for non-residents proposed in the 1982-83 Budget will operate against such arrangements.

Tax Shelters In the wake of the passage of substantial anti-avoidance legislation during 1980-81, there has, as might be expected, been an increase in the promotion of tax shelters designed to minimise an investor’s taxation liabilities. In the main, tax is sought to be minimised by the investment of funds in business activities which are not expected to produce income or profits in the initial years of operation. Amounts invested and, where borrowed funds are used, interest payments, are in these

early years claimed as deductions from the investor’s income from other sources.

Tax shelters can, of course, relate to genuine business activities which legitimately take advan­ tage of tax concessions provided in the income tax law. However, in other cases, the so-called tax shelters are structured to make tax benefits the overriding attraction for the investor's dollar. The latter arrangements are generally promoted as a package which includes loan finance for the pur­

pose of inflating the tax deductions.

12

Activities being financed by tax shelter arrangements are diverse and include, for example, gold and sapphire mining, petroleum exploration and prospecting, the production of films, the exploi­ tation of industrial property, and primary production projects to produce cotton, jojoba beans, lychee nuts, native flora, mangos and turf, and the leasing of cattle.

Tax shelter arrangements continued to be scrutinized by my officers as they came to notice dur­ ing the year for the purpose of determining whether investors were engaged in a genuine business activity or in a challengeable tax avoidance scheme.

Expenditure Recoupment Schemes Details of two expenditure recoupment type schemes designed to provide rebates and deduc­ tions in respect of calls paid on shares in afforestation companies and moneys paid on shares in pet­ roleum mining companies detected during 1981-82 were given in the Treasurer’s Press Release of 9

February 1982. The schemes have been the subject of remedial legislation effective from 24 Sep­ tember 1978.

Company Stripping In the 59th and 60th Reports I referred to the tactic of stripping companies of their assets with­ out making provision for the payment of tax assessed or to be assessed. The references to company stripping which follow relate to pre-tax profit stripping as distinct from accumulated profit strip­

ping. In a pre-tax profit strip a company with current or prior year profits on which company tax would normally be paid is stripped, so that the payment of tax legally payable is evaded. An accumulated profit strip is a case where the stripped company had no current or potential tax liab­ ility. The more common forms of pre-tax profit stripping simply involved the companies concerned

being rendered incapable of paying their unquestioned tax debts. Another form occurs where a company had participated in a tax avoidance scheme, the efficacy of which had not been resolved, the company was stripped so as to render it incapable of paying tax that is determined to be payable and the avoidance scheme is determined to be ineffectual. A case similarly is one of pre-tax profit

stripping where a company was sold at a time when it had earned profits that would be taxable, the new owners then put the company into an avoidance scheme that is determined to be ineffectual and by that scheme the company was rendered incapable of paying its tax. In some cases, company records were lost or destroyed, perhaps after it had been placed into voluntary liquidation.

The manner in which companies were stripped of assets varied but was intended to have the effect that the vendor shareholders received the profits of the companies in a tax-free form undiminished in any way by either company tax or tax on dividends, the only expense being the fee charged by the promoter for his services.

The numbers of companies that had been identified at 8 October 1982 as having been stripped of pre-tax profits, and in which tax is regarded as having been evaded, were as follows:

Number of

Year in which stripped companies*

1976- 77 and prior ...................... 871

1977- 78 543

1978- 79 ............................................. 1 114

1979- 80 ............................................. 1 810

1980- 81 227

Total ................................... 4 565

•Includes cases in which there are outstanding objections.

A further 538 companies were under examination in this regard. The process of identifying these strip cases is continuing and the numbers are expected to increase.

13

Company stripping, and particularly the stripping of pre-tax company profits, has recently received a good deal of publicity, to some extent as a result of a report tabled in the Victorian Par­ liament on 27 May 1982. That report which focused on evasion by current year profit companies made the unwarranted criticism that the Taxation Office failed to take action in respect of these schemes, and claimed that pre-tax profit stripping activity to evade payment of company tax still continues after the application of the Crimes (Taxation Offences) Act (from 4 December 1980).

The response of this office to the emergence of arrangements designed to strip companies of their pre-tax profits has since been outlined in the detailed statement issued by the Treasurer on 27 June 1982. The record shows that my office was most active in obtaining legal advice and in doing what it could to facilitate the recovery of taxation and the prosecution, by the appropriate authori­ ties, of the persons responsible for the strips.

Since the enactment of the Crimes (Taxation Offences) Act my officers have been alert for, and have followed-up, any indications of continued stripping of pre-tax company profits. At the time of writing, seven cases have been referred to the Australian Federal Police for further investigation.

Plainly, the Crimes (Taxation Offences) Act has had a telling effect in curbing company pre­ tax profit stripping activity and must be regarded as a conspicuous success.

In relation to companies stripped of pre-tax profits prior to 4 December 1980, my office has continued to pursue all courses of action that appear available. The approach has been to fully in­ vestigate a sample of cases which are considered to be representative and to seek, in respect of these cases, firm guidelines which could be used as precedents for the recovery of taxation and the pro­ tection of the revenue. Those actions are continuing.

In many instances, my officers have found it necessary to intervene to keep stripped companies on the register and their records intact so that action dependent on the existence of the companies can be pursued. Action has been undertaken or is proposed, again based on legal advice, to defer the final date of dissolution of stripped companies (and, where dissolution has occurred, to have the dissolution declared void) and to have the liquidator replaced. Proceedings of this nature are in course in respect of over 400 companies.

The extent to which the current avenues for recovery of tax being pursued under general law will result in the collection of any substantial part of the company tax evaded is at best uncertain. On 23 September 1982 the Treasurer introduced into Parliament several Bills designed to recover from the vendor shareholders of a stripped company the tax sought to be evaded plus additional tax

for late payment to accrue from the time the vendor shareholders are notified of the company’s liability. In introducing the Bills the Treasurer also foreshadowed further legislation to effect some recoupment of the unpaid company taxes from promoters of these schemes.

Before leaving this subject I feel compelled to say that the beneficial effects of the release of the report tabled in the Victorian Parliament were unfortunately accompanied by much uninformed comment, misleading statement and enquiry based on false premise in respect of the workings of the Australian Taxation Office which has added rignificantly to the workload. This has done little

for the morale of dedicated taxation officers and, to the extent that unwarranted criticism required response, valuable resources were for some time diverted away from the essential and more pro­ ductive functions of the Office.

Remedial Measures

In the previous report mention was made of the significant adoption of new general anti­ avoidance provisions with the insertion of Part IVa into the Assessment Act. The early indications

14

are that Part IVA is proving very successful in stopping the growth of blatant, artificial and con­ trived tax avoidance schemes of the kind that had proliferated in recent years. This in turn had the effect of reducing the need for specific remedial legislative measures in 1981-82 against such schemes although some further measures had to be introduced. As a result of the introduction of

Part IVA, specialised staff have been called on to consider and advise on the likely application of Part IVA in a substantial number of cases where advance opinions have been sought by prospective parties to particular arrangements.

Adding to the growing legislative armoury against tax avoidance and evasion, a most important achievement in 1981-82 was the enactment of a new Division 13 to replace section 136 to deal with international profit-shifting arrangements. The preparation of this and other anti-avoidance legis­ lation during the year under report, taken with the heavy program of general legislative amend­

ments arising from Budget and other government decisions continued to place a heavy work load on the small body of staff charged with responsibilities in legislation matters. More detailed notes on the remedial legislation introduced by the Government and passed by the Parliament are set out in this Report under the heading—Amendments to the Acts—to be found at page 86.

Act No. 29 of 1982 which received the Royal Assent on 17 May 1982 includes amendments to the Assessment Act to counter:

• International profit-shifting arrangements.

The new Division 13 was inserted to replace section 136 in order to counter more effectively avoidance of Australian tax through what are commonly referred to as ‘transfer-pricing’ or ‘profit-shifting’ arrangements. The new provisions apply in relation to income derived and expenses incurred after 27 May 1981 where—

(a) property (including services) is supplied or acquired under an ‘international agreement’;

(b) the Commissioner is satisfied that any two or more of the parties to the agreement were not dealing at arm’s length with each other in relation to the supply or acquisition of property under the agreement; and

(c) the Commissioner is satisified that the supply or acquisition was at other than an arm’s length consideration.

Once these tests are satisfied, the taxpayer’s assessable income or allowable deductions can be re-determined on the basis of the internationally accepted ‘arm’s length’ principle.

• Avoidance of tax on profits from short-term property transactions.

In the circumstances where shares in a company or an interest in a trust estate that holds the property are sold, instead of selling off the property itself, the amendments to section 26AAA will apply in relation to the underlying property purchased after 10 September 1981. In­ cluded in the assessable income of the taxpayer will be the appropriate proportion of the sale

price of the shares or interest which reflects an increase in the value of that underlying property.

• A tax avoidance scheme based on alleged deficiencies in the measures introduced in 1980 for taxing the income of trust estates and of dependent children.

The amendment to sub-section 97 (2), which applies in relation to trust income derived after 27 August 1981, restricts further the categories of beneficiaries deemed to be presently en­ titled to trust income by sub-section 95A (2) to natural persons who do not derive the income in the capacity of trustee of another trust estate. Its effect is to counter a tax avoidance

15

scheme which is based on the contention that sub-section 95a (2) operates in respect of a beneficiary other than an individual, e.g., a company or a beneficiary in the capacity of a trustee of a further trust estate. The scheme uses multiple beneficiaries that are trustees of trust estates, each with an indefeasible vested interest below the tax threshold arising from the zero-rate, and thus claimed to be entirely tax-free.

Section 95b has been inserted as a safeguarding measure to ensure that the intended oper­ ation of the trust provisions outlined above cannot be circumvented by the appointment as trustees of the multiple recipient trusts persons who are under a legal disability. In relation to arrangements that might be entered into after 24 March 1982, a beneficiary of a trust estate who is presently entitled to a share of the income of a trust estate in the capacity of a trustee of another trust estate is, by virtue of section 95B, deemed not to be under a legal disability.

Another amendment to the rules adopted for taxing the income of trust estates and of dependent children makes it clear that the exception from the high rate of tax is not appli­ cable to income, derived by a trust estate from carrying on a business of providing services, to which a beneficiary under a legal disability is presently entitled. The new sub-section

102AG (5a ), which also applies to trust income derived after 27 August 1981, indicates ex­ pressly that the definition of employment income in paragraph 102AF (1) (b) is confined to services rendered or to be rendered by the beneficiary. The existing safeguards regarding the exception from the higher rates of tax for income derived by a minor will apply from 24

March 1982 to income derived from the carrying on of a business of providing services.

Act No. 76 of 1982 which received the Royal Assent on 13 September 1982 includes amendments to the Assessment Act to counter:

• Expenditure recoupment schemes.

The amendments to section 82KH and section 82KL were enacted to deal with arrangements that attempt to exploit the income tax rebates and deductions for calls paid on shares in af­ forestation companies and the rebates for moneys paid on shares in petroleum exploration companies. The legislation extends the existing ‘expenditure recoupment' provisions, and thus is effective from 24 September 1978.

In the following cases action in respect of tax avoidance schemes has been foreshadowed:

• ‘Trust stripping’arrangements.

In a statement on 11 May 1982 the Treasurer announced that, should existing legislation be found inadequate to strike down any scheme of the trust stripping type, the Government will introduce appropriate remedial legislation effective from that date. He also made it clear that any legislation that it becomes necessary to propose will, in addition, make the people con­ cerned liable to pay as penalty tax an amount at least equivalent to that applying presently under Part I V a .

• Pre-tax company profit stripping arrangements.

On 23 September 1982 the Treasurer introduced into Parliament several Bills aimed at recovering from vendor shareholders the primary company tax and undistributed profits tax sought to be evaded by pre-tax profit strips carried out before the Crimes (Taxation Of­ fences) Act 1980 made such conduct a specific criminal offence under Commonwealth law.

In addition the Treasurer foreshadowed further legislation to effect some recoupment of the unpaid company taxes from the promoters of these schemes.

16

The proposed legislation will apply in situations where shareholders have sold their shares in a company for a price in excess of the net worth of the company taking into account the company’s tax liability, in circumstances where that liability is no longer in dispute.

International Business Transactions

The monitoring of international business transactions for the purpose of detecting arrange­ ments designed to avoid Australian income tax continues to be an important activity.

• Transfer Pricing

The adoption of transfer pricing arrangements to shift profits abroad to minimise or elimin­ ate a taxation liability in Australia, while not new, continues to be a significant problem for the revenue.

The income tax law has, since 1936, contained provisions designed to counter tax avoid­ ance arrangements of this type. Those provisions have, however, proved inadequate for mod­ ern conditions and have now been replaced by revised provisions. The revised Division 13, which has effect in relation to income derived and expenditure incurred after 27 May 1981,

deals comprehensively with the taxation effects of the shifting of profits out of Australia, whether by transfer pricing or other means. For taxation purposes, it provides for the recon­ struction of taxpayers’ accounts and the substitution of arm ’s length considerations in place of those adopted in the profit-shifting arrangement.

In conjunction with the revision of Division 13, the Act was amended to provide for the imposition of statutory additional tax at the rate of 10 per cent per annum in all cases where the new provisions apply.

It is expected that the revised Division 13 will play a vital role in negating international profit-shifting arrangements and will bring Australian income tax law into line with the ap­ proach taken by many other countries and with the provisions already embodied in our exist­ ing double taxation agreements.

• Foreign Investment This activity includes the examination of the taxation implications of proposals referred for advice on behalf of the Foreign Investment Review Board. Again, there was an increase (15 per cent higher than 1980-81) in the number of proposals referred by the Board in 1981-82.

The proportion of the proposals examined which required the Board’s attention to be drawn to taxation implications relevant to the Government’s foreign investment policy or to the re­ quirement for the proponents to obtain a taxation clearance certificate remained similar to the previous year at 38 per cent.

Of particular interest during the year were proposals which sought to repatriate accumulated profits to an off-shore parent company without the payment of withholding tax. Profits accumulated in an Australian subsidiary, a public company for income tax purposes, were planned to be repatriated by repayment of a loan created for that purpose as a part of a cor­

porate rearrangement. The taxation implications of such proposals have been brought to the attention of the Foreign Investment Review Board.

Functions associated with the issue of tax clearance certificates under section 14C of the Tax­ ation Administration Act are also directed at preventing loss of revenue. A resume of these functions appear under the heading—Exchange Control—Tax Clearance Certificates.

17

Sales Tax During 1981-82 the investigations of a number of schemes by which participating wholesalers and manufacturers have sought to avoid payment of sales tax continued. The schemes, although certainly not as prominent in terms of the amounts of revenue potentially at risk, are similar to many avoidance schemes in the income tax sphere in that they require a series of highly artificial and contrived transactions which, when viewed in a commercial sense, have no purpose other than to facilitate the avoidance of tax.

The types of schemes currently being promoted are few but are distributed through several in­ dustries. Known participants include suppliers of high ticket product lines such as motor vehicles, boats, amusement machines, hi-fi equipment, jewellery and photographic equipment.

As resources have allowed, administrative activity in regard to the schemes has been intensified during 1981-82, in some cases, with the assistance of the Australian Federal Police.

A number of investigation cases of participants in major schemes, and of the scheme promoters, have come to a head during the year. On the basis of information obtained, the schemes are not con­ sidered to effectively circumvent the existing provisions of the sales tax laws and they will be rigor­ ously challenged. Persons who participate in the schemes run a real risk of incurring substantial penalties provided for under the sales tax law, and under the Crimes Act 1914, and the Crimes (Taxation Offences) Act 1980.

At the time of writing, assessments involving $31.8m additional tax by way of penalty at the rate of 100 per cent of the tax assessed have been made on 29 taxpayers that have taken part in the schemes. Further assessments are to be issued as the necessary information is obtained. In addition, a number of the scheme promoters and their associated companies have had their sales tax regis­ trations cancelled.

T ax A voidance S ta tistics

It needs to be emphasised that the statistics shown below do not purport to reflect the overall level of tax avoidance. For one thing, a definition of what is ‘tax avoidance’ would have to be adopted be­ fore precise measurement could be attempted. Arrangements employed by taxpayers that result in them paying less tax than otherwise take many forms and the revenue effects of some are difficult, if not impossible, to record accurately.

Schemes which are most readily capable of being monitored statistically are those involving claims made in returns for deductions against assessable income that were disallowed on assessment and the attempted diversion of income where this can be identified from returns. This disallowance of these arrangements on assessment gives rise to disputed tax liability which has, to date, generally remained unpaid pending resolution of the disputes in the Courts.

As foreshadowed in the 60th Report, a comprehensive computer-based reporting system has been implemented to monitor tax avoidance. The details provided below are drawn from this sys­ tem and are based on the scheme-related objections referred to above, and which have not finally been resolved. The figures that are presented should therefore be seen not as a measure of total ‘tax avoidance’, whatever that might mean, but as an indication of the dimensions of the tax sought to be avoided in relation to tax avoidance schemes of the ‘blatant, artificial or contrived’ kind. For that particular area the figures are thought to be reasonably comprehensive.

Foremost among arrangements which are more difficult to monitor are those involving the di­ version of income from the entity which, but for the avoidance arrangements, would have been

18

assessed on the income. Others involve the conversion of income to a form of capital receipt or shifting profits off-shore. (Dividend-stripping of accumulated company profits is a good example.) Typically such arrangements are either not reflected in returns of income that are lodged by the taxpayer or are disguised.

The analysis of tax outstanding and tax in dispute at 8 October 1982 at page 21 also provides in­ formation on company tax evaded by pre-tax profit stripping. The amount of unpaid company tax and additional tax in respect of companies that have been stripped of their pre-tax profits is likely to increase as further enquiries are made.

Individuals, C om panies and T rusts

ANALYSIS OF INCOME TAX OBJECTIONS LODGED BY IDENTIFIED TAX AVOIDANCE SCHEME PARTICIPANTS (DETAILS RECORDED TO 8 OCTOBER 1982)

Tax in dispute

Total Reduction Additional Other

Number of deductions in tax tax amounts in

objections claimed (a) sought imposed (b) dispute (c) Total

$m $m $m $m $m

Income year— 1974- 75 ......................................... 46 1.4 0.5 .. .. 0.6

1975- 76 ......................................... 781 56.0 21.9 0.1 0.6 22.6

1976- 77 2 998 165.0 65.8 2.6 2.3 70.7

1977- 78 ......................................... 10939 1 913.2 208.5 68.0 10.2 286.7

1978- 79 9 272 1377.3 168.2 45.0 12.2 225.4

1979 80 10 465 599.1 181.6 35.3 15.5 232.4

1980 8 1 ......................................... 5 837 214.4 95.4 17.3 59.3 172.0

Total ..................................... 40 338(d) 4 326.4(e) 741.9 168.3 100.2 1010.4

In d iv id u a ls......................................... 32 549 1 646.0 430.9 109.9 69.6 610.4

Trusts .............................................. 2 883 293.9 75.7 18.3 24.9 118.9

C o m p a n ie s ......................................... 4 906 2 386.5 235.3 40.1 5.7 281.1

Total ...................................... 40 338(d) 4 326.4(e) 741.9 168.3 100.2 1 010.4

(a) Includes amount sought to be brought forward from earlier years. ( b) Sections 226 (1) and 226 (2). (c) Includes amounts of provisional tax where assessments had not yet issued in respect of the income on which this tax is imposed and other amounts unrelated to scheme claims.

( d) Total number of taxpayers involved; 24 972. ( e) Total deductions claimed net of losses in respect of earlier claims that were sought to be carried forward; $3234.9m.

The following schedule shows the incidence of the major types of schemes represented by those broad groups of arrangements in which the total tax reductions sought exceeded $10m for each in­ come year. The amounts shown in brackets in the ‘Total deductions claimed’ column are losses that were sought to be carried forward in respect of claims of earlier years. The total claims for the par­

ticular schemes listed, excluding losses carried forward, amounted to $2543m.

Individuals, C om panies and Trusts

SUMMARY OF CLAIMS FOR SCHEME DEDUCTIONS AND REBATES, BY TYPE OF SCHEME WHERE THE ________________ TAX REDUCTIONS SOUGHT EXCEED $10M (AS AT 8 OCTOBER 1982)

Income year Broad type of arrangement Act incorporating legislation passed to safeguard revenue

Total

deduction claimed

Tax

reduction sought (iz)

1975-76 Trading stock schemes Income Tax Assessment Amendment Act 1977 $m 38.2 $m

15.5

1976-77 Curran-type schemes

Income Tax Assessment Amendment Act 1978 Income Tax Assessment Amendment Act 1978 60.6 22.7

Trading stock schemes

Income Tax Assessment Amendment Act (No. 4) 1979 (See 1975-76 for details) 42.2 17.7

19

Income year Broad type of arrangement Act incorporating legislation passed to safeguard revenue

Total

deduction claimed

Tax

reduction sought(tf)

1977-78 Curran-type schemes (See 1976-77 for details)

Sm

1 193.6

$m

74.3

Mortgage discharge schemes Income Tax Assessment Amendment Act (No. 4) 129.4 14.6

Prepayment of expenses schemes 1979 Income Tax Assessment Amendment Act 1979 241.3 51.2

Trading stock schemes

Income Tax Assessment Amendment Act (No. 4) 1979 (See 1975-76 for details) 186.1 53.3

Division 7 tax schemes Income Tax Assessment Amendment Act 1978 20.4 10.2

1978-79 Losses generated under schemes in Income Tax Assessment Amendment Act (No. 5) (897.8) 21.6 earlier years sought to be brought forward

Commissions schemes

1979

Income Tax Laws Amendment Act 1979 Income Tax Laws Amendment Act 1981 Income Tax Assessment Amendment Act (No. 4) 31.9 12.0

Curran-type schemes

1979

(See 1976-77 for details) 86.5 21.9

Depreciation schemes Income Tax Laws Amendment Act 1979 45.4 17.5

Film industry schemes

Income Tax Assessment Amendment Act (No. 4) 1979 Income Tax Assessment Amendment Act (No. 4) 24.0 11.1

Mortgage discharge schemes

1979

Income Tax Laws Amendment Act 1981 (See 1977-78 for details) 78.9 19.6

Prepayment of expenses schemes (See 1977-78 for details) 45.6 18.7

Gift schemes Income Tax Assessment Amendment Act 1978 50.1 19.4

1979-80 Losses generated under schemes in (See 1978-79 for details) (126.4) 15.8

earlier years sought to be brought forward Commissions schemes (See 1978-79 for details) 46.1 19.7

Film industry schemes (See 1978-79 for details) 45.5 20.1

Primary production schemes Income Tax Assessment Amendment Act (No. 4) 24.7 10.9

Mining and prospecting schemes 1979 Income Tax Assessment Amendment Act (No. 4) 27.5 11.9

Prepayment of expenses schemes

1979

Income Tax Laws Amendment Act 1981 (See 1977-78 for details) 79.9 30.4

Trading stock schemes Income Tax Laws Amendment Act 1981 (see also 45.5 17.8

1980-81 Schemes involving rebates in a fibres-1975-76 Income Tax Assessment Amendment Act (No. 4) 24.0

(incom­ plete)

tation and off-shore exploration industries 1979 Income Tax Assessment Amendment Act 1980

(Further amendments foreshadowed in Treasurer’s statement of 9 February 1982)

{a) The figures shown as tax reductions sought reflect the tax implications in the relevant year of the respective deductions being allowed in isolation. Where a taxpayer has made claims for deductions generated under two or more schemes in a particular year, the total amount of revenue at risk in respect of that taxpayer may be less than indicated here. Tax reductions that are at­ tributable to deductions in excess of taxable income of the relevant year and sought to be carried forward are not included in amounts in column headed ‘Tax reduction sought’.

20

The table below shows details of amounts of tax in dispute and amounts of tax and additional tax (penalty) that was unpaid at 8 October 1982. The analysis at page 34 relates to tax outstanding at 30 June 1982. ANALYSIS OF TAX OUTSTANDING AND DISPUTED TAX LIABILITY AT 8 OCTOBER 1982(a)

IDENTIFIED TAX AVOIDANCE AND PRE-TAX PROFIT STRIPPING CASES

Avoidance Companies

stripped of profits Total Individuals Trusts Companies Total

$m $m Sm $m $m $m

Scheme related disputed tax liability . . . . 600 116 183 899 92 991

Disputed liability related to non-scheme matters 10 3 5 18 18

Total disputed liability ..................................... 610 119 188 917 92 1 009

Less amounts c r e d i t e d ......................................... 140 10 28 178 7 184

U npaid disputed l i a b i l i t y ................................... 470 109 160 739 85 825

Other amounts where payment being sought . . 139 49 108 296 380 674

Total tax outstanding ........................... 609 158 268 1 035 465 1 499

(a) The above figures represent amounts attributable to tax avoidance participation at any time up to 8 October 1982 and where tax (including additional tax) was outstanding at that date. The figures are cumulative and do not denote the extent of partici­ pation in tax avoidance schemes in any particular year.

Tax Evasion and Fraud Enforcement programs to detect income tax evasion and fraud continued to be carried out dur­ ing the 1981-82 year in the form of investigations, field audits and internal check processes. The in­ crease in tax assessed and additional tax (penalty) arising from these activities totalled $177.2m.

It is noteworthy that, in revenue terms, overall results for the year were marginally ahead of the 1980-81 year despite a significant drop in the numbers of cases completed by all programs brought about largely by the decrease in staff ceiling in 1981 and the need to devote additional resources to tax avoidance activities. That greater revenue was obtained from fewer completed cases tends to

confirm the view expressed last year that tax evasion appears to be increasing. This is, of course, a matter of considerable concern to me.

During the year research continued into ways and means of systematically measuring the level of non-compliance in the community and a number of measurement projects are in course.

While we have not yet reached the stage where we can publicise any findings, our research clearly confirms that voluntary compliance is at its highest where incomes are subject to withhold­ ing at source (e.g. salaries and wages), is not as high where there is information reporting by payers but no withholding (e.g. dividends and interest) and at its lowest where there is neither withholding

nor information reporting. The proposals of the Government to introduce a new system of deduct­ ing tax at source from selected payments for labour and services and to amend the PAYE pro­ visions to clarify their scope, announced by the Treasurer in his 1982-83 Budget Speech, are there­ fore very welcome.

As a result of concern for the level of evasion, I have put in train steps to obtain additional re­ sources over the next three to four years in order to progressively increase field audit activity over this period. In addition to increasing the numbers of field auditors, steps are also being taken to im­ prove efficiency in this activity by increased use of computer technology to assist in identifying

areas of significant tax evasion.

Field Audits During the 1981-82 income year, the returns of some 8775 taxpayers, principally in the busi­ ness sector, were subjected to field audit. In respect of some 6131 of these taxpayers, adjustments

21

were made to taxable incomes and carried forward losses totalling $ 140.9m. These adjustments resulted in an increase in tax assessed of $44. lm and the imposition of $6.4m additional tax by way of penalty.

Comparative statistics for 1980-81 and 1981-82 are as follows:

Year ended

Item 30 June 1981 30 June 1982

Number of audits c o n d u c t e d ..................................................................................................... 10 918 8 775

Number of audits revealing omissions of income and/or overclaiming of deductions . . . 8 235 6 131

Total adjustments to disclosed taxable incomes and carried forward losses ......................... $122.2m $ 140.9m

Increase in tax a s s e s s e d ............................................................................................................... $ 44.9m $ 44.1m

Additional tax levied ............................................................................................................... $ 6.6m $ 6.4m

Investigations

Some 5395 income tax investigations into evasion were completed during 1981-82, resulting in adjustment to taxable incomes and carried forward losses totalling $171.4m on which an increase of $73.3m assessed tax became payable and additional tax by way of penalty amounted to $ 18.8m. In comparison with last year, this represents, in terms of revenue, an increase of 20.0 per cent but, in terms of case volume, a decrease of 20.1 per cent.

The continuing decline in the extent of investigation activity to detect tax evasion, as illustrated in the following comparative statistics, is a direct result of the need during the year to deploy sub­ stantial resources (estimated to be in the region of 143 man-years) to the investigation of tax avoid­ ance schemes and to other areas of administration. As I noted last year, undetected evaded tax

which would have been detected had resources not been required for investigating avoidance activi­ ties is a substantial additional cost of tax avoidance.

Year ended

Item 30 June 1981 30 June 1982

Number of investigations conducted .................................................................................

Number of investigations revealing omissions of income and/or overclaiming of deductions Total adjustments to disclosed taxable incomes and carried forward losses .................... Increase in tax a s s e s s e d ..........................................................................................................

Additional tax levied ..........................................................................................................

6 752 5 395

5 648 4 464

$157.3m $171.4m

$63.5m $73.3m

$13.2m $18.8m

During 1981-82, some 17 183 sales tax investigations were completed resulting in increased tax and penalty of $ 18.2m. This represents a significant downturn compared with last year when completed investigations numbered 20 206 and increased tax and penalty totalled $20.6m. This downturn is a result largely of the need to deploy considerable resources to the examination of sales tax avoidance schemes, a matter mentioned elsewhere in this report, and to undertake preparatory work in anticipation of extending the scope of the sales tax legislation.

Internal Check Activities

The imposition of staff ceiling cuts considerably restricted the scope for internal check processes in the first half of 1981-82. With the decision in early 1982 to restore the original ceiling, activity in this area was intensified as quickly as possible but the overall revenue results for the year were understandably down on 1980-81. In all, an amount of $35.6m in tax and penalties was raised from internal check activities during 1981-82 (last year $39.5m).

22

Again, the dividend and interest income checking program formed the greater part of internal check activity in 1981-82. This information matching process, which involves checking by com­ puter and manually details of payments of dividends and interest against amounts declared by tax­ payers in their respective returns, resulted in 65 154 assessments being amended to include some

$45.8rn dividends and/or interest omitted from returns. The resulting increase in tax assessed was $ 18.6m and additional (penalty) tax of $8.2m was imposed. Not included in these results are cases referred for audit or investigation action for suspected omission of income additional to dividends and interest.

Computer facilities once again substantially assisted in the detection of false and incorrect spouse rebate claims. During the year 9110 assessments were amended to adjust claims for rebates with a resultant tax recovery of $2.7m and penalty imposition of $ 1.1 m.

For the reason already mentioned, other checking processes were limited in scope during 1981-82. Projects aimed specifically at the detection of persons who are liable, but fail, to furnish income tax returns, brought to light some 1819 defaulters. As a result, 2348 returns were lodged with the tax assessed and penalty imposed in these cases amounting to $1.9m. Miscellaneous in­ come checks not included in the categories mentioned, undertaken manually and mainly concerned

with matching payment details obtained from various sources against income declared in income tax returns, resulted in a further amount of $3. lm being imposed for tax and penalties.

Comparative statistics for 1980-81 and 1981-82 are as follows:

Year ended

Check

Dividend and interest income check— Assessments amended ...................................

Total adjustments to taxable incomes . . . Increase in tax a s s e s s e d ...................................

Additional tax levied ...................................

Spouse rebate check— Assessments amended ...................................

Increase in tax a s s e s s e d ...................................

Additional tax levied ...................................

Other omitted income checks— Increase in tax assessed and additional tax levied

Non-lodger detection checks— Defaulters d e t e c t e d .........................................

Returns lodged ..............................................

Tax assessed (net) and additional tax . . .

30 June 1981

83 599 $50.8m $20.0m $ 9.0m

13 954 $ 3.9m $ 1 . 1 m

$ 2.0m

3 488 5 236 $ 3.4m

30 June 1982

65 154 $45.8m $18.6m $ 8.2m

9 110 $ 2.7m $ 1 .1 m

$ 3.1m

1 819 2 348 $ 1.9m

Inspections

During 1981-82, some 151 942 inspections of employers’ salary and wage records were carried out as part of ongoing enforcement activities to obtain compliance with the PAYE provisions of the income tax law. As a result of these inspections, prosecution proceedings were instituted in 6869 cases for failure to remit to the Taxation Office tax instalment deductions made from employees’

salary or wages or, in the case of employers not operating under the group system, for failure to purchase and affix tax stamps to the value of such deductions as required by the law. Most em­ ployers are registered under the group system and computer technology enables prompt identifica­ tion of cases where amounts deducted are not remitted. This enables early action to be taken to col­

lect overdue amounts. Last year I commented on a trend by employers and employees in an increasing number of in­ dustry groups to enter into contractual and other arrangements to circumvent the operation of the

23

existing PAYE system. A continuation of this trend is evident from inspection activities. This is dis­ turbing as arrangements of this kind not only provide scope for tax evasion but could undermine the PAYE system to a significant extent. The Government proposals to introduce a new system of tax deduction at source from selected payments for labour and services and to amend the PAYE provisions, referred to earlier, should, if implemented, reduce the level of evasion in this area

significantly.

INTERNATIONAL

Negotiations for new or revised double taxation agreements continued during 1981-82. During the year, new comprehensive agreements with Sweden and Denmark entered into force and a new comprehensive agreement with Norway was signed but had not entered into force as at 30 June 1982. In addition, further negotiations were held with Thailand, Fiji, Ireland, Italy and the Repub­ lic of Korea for new comprehensive agreements, with the United States of America and France to revise existing comprehensive agreements, and with India for a limited airline profits agreement.

On 11 May 1982 the Treasurer announced a program of negotiations with a number of coun­ tries which have sought comprehensive double taxation agreements with Australia. The program, which is subject to the emergence of the need for negotiations with other countries, includes nego­ tiations with Finland, Greece, India, Malta, Spain and Yugoslavia for new agreements, and with Belgium and the Federal Republic of Germany for amended agreements. Interested persons have been invited to submit their views to the Commissioner concerning negotiations with any of the countries included in the program.

The Australian Taxation Office continued to participate in work of the Committee on Fiscal Affairs of the Organisation for Economic Co-operation and Development of importance to the work of this office. During 1981-82 work in which the Taxation Office has participated has covered such subjects as the taxation treatment of transfer pricing arrangements, and techniques for coun­ tering international tax evasion and avoidance. The closure of the office of the Australian Taxation

Representative, London, has restricted Australia’s direct participation and more frequent attend­ ance at the more important meetings by officers from Canberra is likely to be necessary.

Other international bodies of which the Australian Taxation Office is a member and in the work of which it participated in 1981-82 included the Commonwealth Association of Tax Adminis­ trators, the Study Group on Asian Tax Administration and Research, the Pacific Association of Tax Administrators and the Inter-American Centre of Tax Administrators.

24

REVENUE

Revenue from taxes and charges administered by the Commissioner of Taxation is paid into the Consolidated Revenue Fund. The term ‘collections' as used in this report refers to net revenue received from all sources and includes amounts of sales tax collected by the Bureau of Customs that are paid direct into Consolidated Revenue. Thus, in the case of income tax, collections include tax

instalments (including proceeds from the sale of tax stamps) deducted from salaries and wages less refunds on assessment, withholding tax deducted from dividends and interest paid to non-residents and mining withholding tax, payments received on account of assessments issued to individuals (in­ cluding provisional tax), superannuation funds and companies and instalments of company tax.

For levies other than income tax, collections cover payments remitted with returns, amounts received in payment of assessments and proceeds from sales of duty stamps. Refunds are deducted from these amounts in arriving at net collections. Miscellaneous collections include court recovery costs, prosecution costs, fees and rents.

Revenue Collections

Australian Taxation Office revenue collections in 1981-82 amounted to $29 519m, an increase of $4836mover those in 1980-81.

Details for each levy for the financial years 1979-80, 1980-81 and 1981-82 are set out on the next page.

Income tax collected from individuals in 1981-82 was $368 lm greater than in 1980-81. Gross receipts from tax instalment deductions increased by $3545m. The effect on collections of the half indexation adjustment to the steps in the tax rate scale and to rebates was more than offset by the higher yield that resulted from the increase in earnings subject to tax instalments. Refunds of tax

instalments in 1981-82 amounted to $248m more than in 1980-81. Collections on assessments of individuals increased by $384m reflecting mainly the increased incomes in 1980-81 over those for 1979-80 for taxpayers subject to provisional tax. Company incomes in 1980-81 were also higher than in 1979-80 and resulted in an increase of $358m in collections in 1981-82 over those for the

previous year. A measure of success in combating tax avoidance also contributed to the increase in the amount of collections on assessment from both individuals and companies.

Sales tax revenue, which was $752m greater than in the previous year was affected by an in­ crease of 21 percentage points in each of the rates of tax and by the transfer of certain goods be­ tween the various schedules with effect from 18 August 1981.

The estimated changes in the value of sales in the various rate classes were as follows— Estimated increase in sales value in 1981-82 over 1980-81

per cent

Third schedule (household goods)—5 % ................................................................. + 11.9

General rate class, fourth schedule (commercial vehicles) and fifth schedule (cars and station waggons) —173% ........................................................................... + 17.7

Second schedule—2 7 3 % .......................................................................................... +15.6

These percentages have not been adjusted to allow for the altered classifications that had effect from 18 August 1981.

25

TAXATION OFFICE REVENUE COLLECTIONS

Financial Years 1979-80 to 1981-82

1979-80 1980-81 1981-82

Per Per Per

Levy Amount cent Amount cent Amount cent

$ $ $

Income tax— Individuals— Tax instalment deductions—

Gross . . . . 13 287 441 996 15 290 845 006 18 835 672 425

Refunds . . . 1 127 134 241 1 170 154 195 1 418 355 869

N e t ....................

Collections on

12 160 307 755 58.9 14 120 690 810 57.2 17 417 316 556 59.0

assessments (net) (a) . . 2 879 787 261 13.9 3 422 560 665 13.9 3 806 998 466 12.9

Total individuals 15 040 095017 72.8 17 543 251 475 71.1 21 224 315 023 71.9

Companies . . . .

Withholding taxes—

3 406 479 194 16.5 4 694 690 620 19.0 5 052 696 619 17.1

Dividend . . . . 99 912 389 0.5 114 108 077 0.5 125 609 918 0.4

Interest . . . . 41 018 118 0.2 46 595 460 0.2 78 957 208 0.3

Mining . . . . 199 650 261 431 530 483

Total income tax . . . 18 587 704 368 90.0 22 398 907 062 90.8 26 482 109 250 89.7

Sales tax (b) . . . . 1 864 841 245 9.0 2 102 289 688 8.5 2 854 265 538 9.7

Pay-roll t a x .................... 15 706 287 0.1 17 007 851 0.1 19 319922 0.1

Estate d u t y .................... 48 398 460 0.2 17 123 247 0.1 4 166 684

Gift duty .................... 528 824 Dr. 81 712 224 280

A.C.T. stamp duty and tax 6 903 531 8 381 878 12 571 122

Wool tax ....................

S te v e d o rin g in d u s try 121 399 657 0.6 132 863 627 0.5 138 492 190 0.5

charge .................... Dr. 9 939

Tobacco charge . . . 504 272 519 074 539 069

Canning-fruit charge . . 98 851 57 703 51 795

Total . . . . 20 646 075 558 100.0 24 677 068 418 100.0 29 511 739 850 100.0

Miscellaneous . . . . 4 996 758 6 504 906 7 595 426

Total . . . . 20 651 072 315 100.0 24 683 573 323 100.0 29 519 335 276 100.0

(a) Includes collections from trustees of superannuation funds liable for tax under the provisions of Division 9B of Part III of the Income Tax Assessment Act; 1979-80, $7617 509; 1980-81, $ 11 129 079; 1981 -82, $ 19 815 566. ( b) Includes sales tax collections by Bureau of Customs: 1979-80, $78 032 881; 1980-81, $87 775 881; 1981 -82, $ 123 300 776.

Payroll tax collections which relate to employment in the Australian Capital Territory increased by more than $2m.

The growth of more than $4m in collections of Australian Capital Territory stamp duty and tax reflects the increased rates of duty which applied after 18 August 1981 and the introduction from 1 October 1981 of new stamp duties on life insurance policies effected in the Australian Capital Ter­ ritory and the tax on new and transferred motor vehicle registrations in the Australian Capital Territory.

26

Collections Compared with Budget Estimates

A comparison of the Budget estimates and actual results for the 1981-82 financial year is set out below:

COMPARISON OF ADJUSTED BUDGET ESTIMATES AND ACTUAL RESULTS(a) Financial Year 1981-82

Tax or duty

Budget estimate

Actual result Variation

$'000 $'000 $'000 Per cent

Income tax— Individuals— Tax instalment deductions— G r o s s .............................................. . 18 640 000 18 835 672 + 195 672 1.0

R e f u n d s ........................................ . 1 385 000 1 418 355 + 33 355 2.4

Net .............................................. . 17 255 000 17 417 317 + 162 317 0.9

Collections on assessments (net) (6) . 3 605 000 3 806 998 + 201 998 5.6

Total i n d i v id u a l s ......................... . 20 860 000 21 224 315 + 364 315 1.7

Companies ........................................ . 5 170 000 5 052 697 -1 1 7 303 2.3

Withholding tax Dividend ........................................ . 124 000 125 610 + 1 610 1.3

Interest ............................................. . 50 700 78 957 + 28 257 55.7

M i n i n g ............................................. . 300 530 + 230 76.7

Total withholding tax . . . . . 175 000 205 097 + 30 097 17.2

Total income t a x ........................... . 26 205 000 26 482 109 + 277 109 1.1

Sales tax .................................................. . 2 913 000 2 854 266 - 58 734 2.0

Estate duty .............................................. . 8 000 4 167 - 3 833 47.9

Gift d u t y ................................................... . 1 300 224 - 1 076 82.8

Pay-roll tax .............................................. . 17 000 19 320 + 2 320 13.6

A.C.T. stamp duty and tax .................... . 14 500 12 571 - 1 929 13.3

Total(o) ..................................... 29 158 800 29 372 657 + 213 857 0.7

(a) Excludes wool tax, tobacco charge and canning-fruit charge. ( b) See footnote (a) to table on page 26.

Gross proceeds of tax instalment deductions exceeded the Budget estimate by $ 196m reflecting higher than expected total wages and other payments subject to tax instalments. Refunds of tax in­ stalments were higher than the Budget estimate. Both the proportion of 1980-81 tax instalments presented for credit in 1981-82 and the proportion of such presentations that were subsequently

refunded were higher than had been assumed in the Budget estimate.

Collections on assessments of individuals overran the Budget estimate by $202m due mainly to higher growth in incomes in some categories than had been estimated. Also the allowances for the effect on collections in tax avoidance schemes made in the Budget estimate was higher than proved to have been necessary.

Receipts from companies were less than the Budget estimate by $117m. The shortfall was due to an over estimate of company income for 1980-81 and a lower than expected collection rate. De­ spite the fact that the allowance for avoidance provided in the estimate was higher than the out­ come, tax outstanding in non-avoidance cases was higher than had been expected.

Sales tax collections were less than the Budget estimate by $59m. However, this represents about $73m more than the Budget estimate net of the amount that had been estimated to be col­ lected from the proposed extension of the sales tax base which did not become law.

27

Effect o f tax avoidance on collections As mentioned elsewhere in this Report ‘tax avoidance’ practices had continued to have a consider­ able impact on income tax collections. The arrangements that have been employed by taxpayers to avoid their tax liability take many forms, the revenue effects of many of which are difficult, if not impossible, to quantify.

Schemes which are most readily capable of being measured in terms of revenue shortfalls are those involving claims made in returns for losses or other deductions against assessable income that are disallowed on assessment, and the attempted diversion of income when this can be identified from returns. The disallowance of these claims gives rise to disputed tax liability which has, to date, generally remained unpaid pending resolution of the dispute in the Courts. In some instances, ob­

structive tactics on the part of taxpayers and their advisors cause assessments to issue much later than otherwise would occur. An estimate of this unissued debit at 30 June and the unpaid disputed current tax liability are referred to as the revenue shortfall attributable to identified tax avoidance in each of the recent financial years.

There are clear indications in the 1981-82 revenue results that the drive against tax avoidance is having an effect. 1981-82 revenue from assessments is based primarily on income for 1980-81 in­ come year and the new general anti-avoidance provisions, in Part IVA of the Income Tax Assess­ ment Act, had effect from 27 May 1981, that is, near the end of the income year. In the case of both individuals and companies collections from taxpayers involved in avoidance schemes were better than had been allowed for in the Budget estimate calculations by some $ 125m.

Foremost among arrangements the revenue effects of which are more difficult to quantify are those involving the diversion of income from the entity which but for the avoidance arrangements would have been assessed on the income. Some of the arrangements involve the attempted conver­ sion of income to a form of capital receipt while others involve shifting profits off-shore. Typically such arrangements are either not reflected in returns of income that are lodged by the taxpayer or are disguised to inhibit detection. In any case, the measurement of the revenue implications of such arrangements is not practicable until they are identified and detailed investigations are completed and this process is continuing.

Analysis of Income Tax and Sales Tax Collections The total amount of Taxation Office revenue collected in 1981-82 was approximately 78 per cent of Total Taxation Revenue for that year as shown in statement No. 4 of the Budget Statements 1982-83. As indicated in the table on page 26 of this Report income tax accounted for 89.7 per cent of total Taxation Office revenue collections in 1981-82.

The spread of collections of income tax and sales tax is shown in the following table which pro­ vides details of income tax and sales tax collections and refunds of tax instalments made in each month of the financial year 1981-82.

28

INCOME TAX AND SALES TAX COLLECTIONS BY MONTH

Financial Year 1981-82

Income Tax

Month

Gross proceeds of tax instalments

Refunds of tax

instalments

Net

proceeds of tax

instalments

Other

payments from

individuals

Total

payments from

individuals

Payments from

companies

With­ holding tax Total

Sales tax

$’000 $'000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

1981 July . . 1 377 061 180 797 1 196 265 97 692 1 293957 38 632 19 131 1 351 719 177 634

August . 1 526 848 317 008 1 209839 63 346 1 273 185 854 547 13 006 2 140 739 178 699

September 1 464 896 261 329 1 203567 41 688 1 245 255 98 501 11 121 1 354 876 207 994

October . 1433 257 215913 1 217 344 27 026 1 244 370 25 484 13 773 1 283 627 261 942

November 1 504 782 142 615 1 362 166 32 697 1 394 864 872 716 16 529 2284 109 237 947

December 1 278706 82 302 1 196 404 12 321 1 208 725 18 264 18 067 1 245 056 204 361

1982 January . 1931413 45 792 1 885 621 42 700 1 928 321 24 181 30 674 1 983 175 363 387

February . 1 388 286 49 658 1 338 628 26 036 1 364 664 773 893 16 365 2 154 922 203 073

March . . 1 641 873 44 360 1 597 512 596 523 2 194 036 150 538 14 119 2 358 693 253 010

April . . 1 684 810 30 695 1 654 115 2 180 231 3834 346 112811 15 111 3 962 268 248 211

May . . 1 760 130 28 639 1 731 491 400 091 2 131 582 1 746 441 18 825 3 896 848 249 075

June . . 1 843 610 19 247 1 824 363 286 648 2 111 012 336 689 18 378 2466078 268 932

Total . 18 835 672 1 418 356 17 417 317 3 806 998 21 224 315 5 052 697 205 098 26 482 109 2 854 266

In the absence of changes in the rates of tax instalments, variations in monthly collections are attributable to changes in levels of wages and employment and to seasonal conditions which par­ ticularly affect July and December collections. The rates of instalments were reduced from 1 July 1981, mainly affecting collections from August 1981. However, seasonal variations resulted in the

July receipts being lower than those for all subsequent months except December.

Net proceeds of tax instalment deductions vary from month to month chiefly because of the considerable flow of refunds from July to December. The returns of salary and wage earners are assessed mainly in this period and most of these taxpayers receive refunds of excess instalment deductions on assessment of their tax.

Payments on assessments of individuals are heaviest in the last four months of the financial year because assessments involving provisional tax are not due for payment until 31 March at the earliest. Receipts from this sector in the months from July to October are, in the main, in respect of prior years’ assessments.

Companies, with a few exceptions, were required to pay three instalments of income tax, each representing 25 per cent of the tax assessed in the previous year. The instalments were due on 15 August 1981, 15 November 1981 and 15 February 1982 with the balance being payable on assess­ ment generally not before 30 April 1982.

The pattern of sales tax collections reflects the increased rates effective from 18 August 1981 which gave rise to the increased collections in September and more fully from October onwards. January collections are usually higher than for the other months of the year.

29

‘Self-assessment’ of Provisional Tax

Revenue from income tax is affected by the right of taxpayers to have the provisional tax payable in respect of income derived during the financial year varied to take account of their estimated taxable income for that year.

The following table summarizes variations of provisional tax in respect of 1980-81 and 1981-82 assessment years made by taxpayers in the period up to 30 June 1982. The amounts shown are net variations, that is the total value of decreases less the total value of increases.

NET VARIATION OF PROVISIONAL TAX BY SELF-ASSESSM ENT

Assessment Years 1980-81 and 1981-82

19S0-81 assessment year 1981-82 assessment year*

Number of Number of

Office variations Net decrease variations Net decrease

$’000 $’000

S y d n e y ...................................................................................... 36 929 102 401 32 705 104 979

Parramatta ............................................................................ 14 759 34 798 12 272 33 962

Melbourne ............................................................................ 39 159 1 12 516 41771 145 238

Brisbane ................................................................................. 21 647 62 673 25 828 92 959

Adelaide ................................................................................. 12 026 30 624 12 796 36 413

Perth ...................................................................................... 17 959 46 938 20 025 67 183

H o b a r t ...................................................................................... 3 311 9 261 3 401 10 958

Northern Territory ( A d e l a i d e ) ............................................. 772 4 140 793 2 878

C a n b e r r a ................................................................................. 3 094 8 101 2 976 8 734

T o t a l ................................................................................. 149 656 411 452 152 567 503 305

* Incomplete. Includes variations to 30 June 1982.

Refunds of Revenue

The revenue collections shown in the table on page 26 are net amounts after refunds or revenue made in the course of the year. Refunds are of two types—those charged to special appropriations under authority of the Income Tax Assessment Act and those charged to special appropriations under authority of the Audit Act.

Income tax instalment refunds, by far the greatest part of income tax refunds, are made when the instalments deducted during the year exceed the tax assessed on incomes for that year. The appropriation from the consolidated revenue fund for these refunds is made under the authority of section 221U of the Income Tax Assessment Act. Special appropriations of the consolidated rev­ enue fund are also authorized for refunds payable under sections 160AN and 221YW of the Income

Tax Assessment Act 1936.

Refunds made from special appropriations under section 37a of the Audit Act include refunds of money paid to the revenue in error, refunds of tax overpaid including refunds of provisional tax and refunds due to the amendment of assessments.

30

The table below sets out the total amounts of refunds which were charged to special appropri­ ations under the Audit Act and Assessment Acts during the 1980-81 and 1981-82 financial years.

REFUNDS OF REVENUE

Financial Years 1980-81 and 1981-82

Tax, duty or charge 1980-81 1981-82

$ $

Income tax— Individuals— Tax instalment d e d u c tio n s ......................... . . . . 1 170 154 195 1 418 355 869

Other ........................................................ . . . . 390 364 579 432 410 191

Companies ................................................... . . . . 58 980 156 80 117 656

Withholding t a x ............................................. . . . . 2 401 697 1 670 111

Total income t a x ................................... . . . . 1 621 900 628 1 932 553 826

Sales tax ............................................................. . . . . 8 412 717 8 854 756

Pay-roll tax ........................................................ . . . . 358 264 66 018

Estate duty ........................................................ . . . . 836 307 603 912

Gift duty ............................................................. . . . . 406 032 7 872

A.C.T. stamp duty and tax .............................. . . . . 34 442 46 135

Wool tax ............................................................. . . . . 4 549 2 093

Miscellaneous (fees, fines e t c . ) ......................... . . . . 96 938 87 254

T o t a l ........................................................ . . . . 1 632 049 878 1 942 221 865

Tax Outstanding

The total amount of tax debited in the Australian Taxation Office Revenue Account not offset by payments net of other credits at 30 June 1982 was $2457m, i.e. 8.7 per cent of the total of the amount debited in respect of assessments issued and other amounts debited during 1981-82 and tax outstanding at 30 June 1981. The corresponding figure for the previous financial year was $ 1751m

outstanding, representing 7.3 per cent of the amount available for collection.

The following table summarizes the main items in the Revenue Account for the 1980-81 and 1981-82 financial years.

The amount debited includes: tax and additional tax outstanding at the beginning of the year; debits raised on original assessments (including provisional tax); debits raised on returns lodged (sales tax, etc.); company instalments debited; additional tax charged for late lodgment of returns, late payment and understatement of

taxable income; adjustments for net amended assessments issued and net variations in respect of self­ assessment of provisional tax.

The principal credit items are: net cash payments including payments of company instalments and payments in advance; instalment tokens applied to tax; and remissions, rebates and other credits.

The amounts credited therefore do not correspond to collections in the financial year.

31

AMOUNT DEBITED, AM OUNT CREDITED AND AMOUNT OUTSTANDING— ALL LEVIES(a)

Financial Years 1980-81 and 1981-82

Financial year 1980-81 Financial year 1981 -82

Levy

Amount debited (b)

Amount credited

Amount outstanding

Amount debited(^)

Amount credited

Amount outstanding

$ $ $ $ $ $

Income tax . . 21 697 027 417(c) 20 059 449 108(c) 1 637 578 309(c) 25 070 681 081 22 748 985 575 2 321 695 506 Sales tax(rf) . . 2 060 024 868(c) 2 014 225 170(c) 45 799 697(c) 2 802 910 050 2 731 359 178 71 550 870

Pay-roll tax . . 17 758 367 17 103 306 655 061 19 918 426 19 298 808 619 619

Estate duty . . 24 887 403 17 083 348 7 804 055 8 728 042 4 160 040 4 568 001

Gift duty . . . 58 591 833 Cr. 81 714 58 673 546 58 541 440 226 918 58 314 523

Wool tax . . . 132 817 488 132 728 527 88 960 138 845 665 138 812041 33 625

Tobacco charge Canning-fruit . 501 837 519 074 Cr. 17 238 538 397 539 070 Cr 673

charge . . . 58 160 57 703 457 52 253 51 796 457

Total 23 991 667 373(c) 22 241 084 522(c) 1 750 582 847(c) 28 100 215 354 25 643 433 426 2 456 781 928

(a) Does not include mining withholding tax, A.C.T. stamp duty and tax, tax instalment remittances, recovery and default costs and fines of which the established amounts were:

A.C.T. stamp duty and tax . . .

Tax instalment remittances . . . Recovery and default costs and fines

Total ................................

At 30 June 1981

At 30 June 1982

$ $

14 825 1 11 289

56 233 873 65 095 937

4 281 176(c) 5 013 833

60 529 874(c) 70 221 059

( b) Includes amounts outstanding at previous 30 June. (c) Revised. The principal adjustment follows the inclusion in the accounts of payments of $6.8m relating to the 1980-81 financial year, the credits for which were in transit at 10 July 1981 and not allocated to accounts until a later date.

( d) Excludes sales tax collected by Bureau of Customs.

The figures for income tax from the Revenue Account that are summarized in the table above include credits for tax instalments but only to the extent that they were applied against assessments issued in the relevant financial year. They do not include the amount of the excess tax instalments that were refunded or the amounts that had not been applied against assessments.

Of the total tax instalments collected by way of remittances from group employers in respect of 1980-81 wages and salaries approximately $ 1037m had neither been refunded nor applied against tax at 30 June 1982. The amounts for 1978-79 and 1979-80 group certificates not presented at 30 June 1982 were $414m arid $537m respectively.

32

The following table sets out the amounts outstanding at 30 June for each of the financial years 1971-72 to 1981-82 both as absolute amounts and as percentages of the total debit available for collection.

AMOUNT DEBITED AND AM OUNT OUTSTANDING— ALL LEVIES(a)

Financial Years 1971-72 to 1981-82

Financial year

Amount debited(^)

Amount outstanding at 30 June

Amount outstanding as percentage of amount

debited

$ $ %

1971 72 ............................... . . . . 5 762 866 026 267 137 123 4.6

1972-73 ............................... . . . . 6 438 470 263 298 515 355 4.6

1973-74 ............................... . . . . 7 592 397 935 425 557 867 5.6

1974 75 ............................... . . . . 9 986 595 114 580 632 080 5.8

197576 ............................... . . . . 12 241 944 333 554 708 919 4.5

1976-77 ............................... . . . . 14 842 328 014 627 517 656 4.2

1977 78 ............................... . . . . 17016 176 132 768 432 367 4.5

1978-79 ............................... . . . . 17 737 201 786 1 123 746 894 6.3

1979-80 ............................... . . . . 19 834 816 096 1 433 798 559 7.2

1980-81 ............................... . . . . 23 991 667 373(c) 1 750 582 847(c) 7.3

1981 82 ............................... . . . . 28 100 215 354 2 456 781 928 8.7

(ύ) Does not include A.C.T. stamp duty and tax, tax instalment remittances, recovery fees and fines, mining withholding tax and, for 1976— 77 and prior years, withholding tax on dividends and interest. (b) Includes amount outstanding at previous 30 June. (c) Revised.

Analysis of Tax Outstanding

Income tax outstanding at 30 June 1982 in respect of individuals and companies has been classified by due date, size of debit balance and by the situation with respect to recovery action. The original due date for payment is notified on the relevant notice of assessment or company instalment notice (where an assessment has not been issued). Procedures for the recovery of tax are brought into

operation when it is found that the amount outstanding has not been paid by the due date, unless time for payment has been extended or an undertaking has been given to defer recovery action.

33

INCOME TAX OUTSTANDING AT 30 JUNE 1982

ANALYSIS OF DEBIT BALANCES

Original due date for payment

Before 1 April 1982 . . .

1 April 1982 to 30 April 1982 1 May 1982 to 31 May 1982 1 June 1982 to 30 June 1982 After 30 June 1982 . . .

Other debit balances . .

Total debit balances

Individuals Companies

$m $m

779 587

88 56

97 163

209 132

192 153

36 20

1 401 1 111

Size of Debit Balance

Individuals Companies

$m $m

Up to $4 999 ......................... . . 277 Up to $49 999 ......................... . . 273

$5 000 to $9 999 .................... . . 146 $50 000 to $99 999 . . . . . . 126

$10 000 and o v e r .................... . . 942 $ 100 000 and over . . . . . . 692

Other debit balances . . . . . 36 Other debit balances . . . . . 20

Total debit balances . . . 1 401 Total debit balances . . . 1111

Class of Debit Balance

Individuals

Number Amount

Companies

Number Amount

$m $m

Reason for deferment of recovery action— Assessment subject to review ........................................................ 36 114 196 4 665 278

Provisional tax variation p e n d i n g .................................................. 892 11

Relief application pending ............................................................. 1 252 6 5 (a)

Extension of time for payment granted ........................................ 3 171 4 55 3

Extension of time for payment requested ................................... 69 1 2 (o)

Cases involving b a n k ruptcy/liquidation........................................ 4 576 18 854 17

Other reasons ................................................................................. 10 878 15 171 3

Taxpayers identified as being involved in tax avoidance and profit stripping of untaxed company profits ( b) ................................... 21 909 774 6410 684

Other amounts payable ( c ) .................................................................. 226 834 375 11 177 127

Total debit balances .................................................................. 305 695 1 401 23 339 1111

Total credit balances .................................................................. 30 99

S u b - t o t a l ...................................................................................... 1 371 1 012

Miscellaneous adjustments ....................................................... Cr. 7 Cr. 54

Net amount o u t s t a n d i n g ................................................................ 1 364 958

(a) Less than $500 000. ( b) I.e. those with tax outstanding at 30 June 1982. See also page 21. (c) Including amounts not due for payment at 30 June 1982.

34

Tax Written Off

The amounts of tax written off as irrecoverable under Section 70C of the Audit Act accounted for in the Revenue Account in respect of the financial years 1980-81 and 1981-82 are set out in the following table.

IRRECOVERABLE TAX WRITTEN OFF

Financial Years 1980-81 and 1981-82

Levy 1980-81 1981-82

Income tax (a) ....................................................................... 9 655 172 7 546 296

Sales tax ................................................................................. 2 092 213 3 701 881

Pay-roll tax ............................................................................ 70 617 42 918

Estate duty ............................................................................ 42 154 19 589

Gift duty ................................................................................. 56 217 2 606

Wool tax ................................................................................. 1 ..

T o t a l ................................................................................ 11 916 374 11 313 290

(a) Does not include amounts in respect of unremitted tax instalments of $5 674 681 and $6 060 584 written off in 1980-81 and 1981-82 financial years respectively.

The above table does not include amounts in respect of which relief was granted under section 265 of the Income Tax Assessment Act, section 70 of the Pay-roll Tax Assessment Act (or section 69 of the Pay-roll Tax (Territories) Assessment Act) or section 48A of the Estate Duty Assessment Act. The amounts of tax in respect of which relief was granted under those provisions in the finan­ cial years 1977-78 to 1981-82 are shown in the table on page 41.

35

ASSISTANCE TO TAXPAYERS

The Australian Taxation Office devotes significant resources to the provision of information to the public in order that taxpayers may be aware of their entitlements and obligations under the tax­ ation laws. Personal and telephone enquiries may be made at all Branch and Regional offices.

Branch offices provide interpreter/translator services and the Telephone Interpreter Service is used as required. Throughout the year taxation officers are available to address occupation or com­ munity groups on matters of particular interest to them.

An after-hours telephone inquiry service is available at major centres in June and July. Inquiry officers visit country areas in July when most taxpayers are completing their income tax returns. Further assistance to the public is provided at this time through press and radio, including ethnic media.

A number of brochures and guides are published, some in foreign languages, to provide assist­ ance to taxpayers, tax agents, employers and other interested parties.

The more important publications that have been issued free of charge are as follows:

The 1982 Form S Tax Guide—June 1982. A brochure which shows by example how to com­ plete the 1981 -82 financial year salary and wages form S.

The 1982 Forms A and B Instructions—June 1982. A brochure which gives instructions to assist persons completing income tax return forms.

Notes on Taxation of Dividends, Interest and Royalties derived by Non-Residents of Australia—September 1980. This pamphlet provides brief answers to questions that are of general interest concerning the taxation of dividends, interest and royalties derived by non­ residents of Australia.

Tax Instalment Deductions—Procedures for Group Employers— 14 pages. A booklet con­ taining basic information relating to the tax instalment deduction scheme as it applies to group employers. A supplement to the booklet, titled “Group Employers Guide”, sets out further information and examples of calculations which may vary from year to year. The supplement is revised and issued annually to all group employers.

Publications for which a charge is made and which are available as indicated from Australian Taxation Offices (A.T.O.) and/or the Australian Government Publishing Service (A.G.P.S.) are as follows: Income Tax Order 1217—84 pages. Price $1.50. This booklet contains a schedule on rates of

depreciation with general rulings and explanatory notes and sections of the Income Tax Assessment Act relative to depreciation allowances. (A.T.O. and A.G.P.S.) Income Tax Ready Reckoner—Financial year 1981-82—218 pages. Price $5.00. This ready reckoner sets out the rates of tax payable by companies and individuals for the 1981-82

financial year and for individuals the amounts of tax payable and average rates of tax on taxable incomes up to $36 500. It also contains information on allowable deductions, con­ cessional rebates, the averaging of taxable incomes of primary producers and gives examples of the application of the rates of tax. (A.T.O. and A.G.P.S.) Income Tax for Primary Producers— 1979 (tenth edition)—82 pages. Price $2.00. Published

by the Department of Primary Industry in co-operation with the Taxation Office. This booklet sets out in non-technical language the provisions of the income tax law as it affects primary producers. (A.G.P.S.)

36

Commonwealth Sales Tax—1970—552 pages. Price $7.00. This book contains explanations and comments on Australian sales tax law and practice together with reprints of the Acts and Regulations comprising the sales tax legislation as at 31 July 1970. (A.T.O.)

Sales Tax Exemptions and Classifications—April 1971—670 pages. Price $24.50. This is a loose leaf publication setting out the various items in the Schedules to the Sales Tax (Exemptions and Classifications) Act and detailing official rulings on the classifications of goods under those items. The Schedules to the Sales Tax (Exemptions and Classifications)

Act specify the classes of goods that are exempt from sales tax and those that are taxable at the rates of tax applicable to the relevant Schedules. The publication is currently being revised. (A.T.O.)

37

STATUTORY TAXATION BOARDS

Boards of Review FUNCTIONS AND PERSONNEL

The taxation laws administered by the Commissioner of Taxation—with the exception of the stevedoring industry, tobacco and canning-fruit charges—and other laws which authorize the Commissioner of Taxation to exercise some power or function, e.g., the Loan (Income Equaliza­

tion Deposits) Act 1976, all contain provision whereby persons dissatisfied with decisions of the Commissioner may challenge those decisions.

Although the provisions are not uniform throughout the various Acts, in every case there is a right to have the Commissioner’s decision referred to a Taxation Board of Review for review. Some Acts provide by way of an alternative that the matter can be treated as an appeal and forwarded to a Supreme Court of a State or Territory. In every case where the decision is referred in the first in­ stance to a Taxation Board of Review, provision is made for subsequent appeal to a Supreme Court.

Where a decision of a Taxation Board of Review on an income tax matter involves only a ques­ tion of fact the decision is final. An appeal by either party can be made to the Supreme Court of a State or Territory against any decision of a Board which involves a question of law. There are further rights of appeal with leave or special leave respectively to the Federal Court of Australia and to the High Court.

In reviewing matters forwarded to it a Taxation Board of Review has all the powers and func­ tions of the Commissioner in making assessments, decisions, declarations and determinations under the various Acts. Boards of Review also have functions concerning applications for total or partial relief from payment of income tax, estate duty and pay-roll tax.

Three Boards of Review have been constituted. Each consists of a chairman and two members, who are appointed by the Governor-General. The Chairman is usually chosen from the senior officers of the Australian Taxation Office, while one of the other members is usually chosen from the legal profession and the other from the ranks of practising public accountants. Each term of office is limited to seven years, but members are eligible for re-appointment.

The Boards conduct sittings in each capital city and at other centres as required. Hearings are in camera, unless the taxpayer requests a public hearing. The parties to hearings before a Board of Review may appear personally or be represented by other persons. In practice, legal practitioners, public accountants and tax agents frequently con­ duct cases for taxpayers. The Commissioner is usually represented by his officers, but in some cases counsel is engaged. Although technically the Boards are administrative bodies, witnesses are placed on oath, examined and cross-examined, and representatives of the taxpayer and the Commissioner may address a Board.

Generally, the reviewing processes of the Board are simple and need involve the taxpayer in little expense. There is no provision for the awarding of costs to the successful party in a review before a Board. Current membership of the Boards is as follows:

Board No. 1 (Sydney) — Mr Η. P. Stevens, Chairman MrB. R. Pape Mr J. R. Harrowell

38

Board No. 2 (Melbourne) — Mr K. P. Brady, Chairman Mr L. C. Voumard Mr J. E. Stewart

Board No. 3 (Brisbane) — Mr Μ. B. Hogan, Chairman Dr P. Gerber D rG . W. Beck

References to Boards of Review

The following tables show the action taken during the year ended 30 June 1982 on cases received for reference to Boards of Review.

ALL TAXES— ACTION TAKEN AT BOARDS OF REVIEW

Year ended 30 June 1982

Number

References outstanding at 1 July 1981 References transmitted during year

Wholly allowed ....................

Partly a l l o w e d .........................

Wholly disallowed . . . .

Withdrawn prior to listing . . Allowed prior to listing . . .

Settled prior to listing . . .

Heard—awaiting decision . . Part heard or hearing adjourned Awaiting h e a r i n g ....................

788 543

1 331

20 76 305 88

10 9 19 36

768

1 331

CASES FOR REFERENCE TO BOARDS OF REVIEW— ALL TAXES ACTION TAKEN IN TAXATION OFFICES

Year ended 30 June 1982

Number of cases

Head Parra- Mel-

Office Sydney matta bourne Brisbane Adelaide Perth Hobart Canberra Total

Not transmitted to Boards— withdrawn by taxpayers 18 1 394 188 1 932 350 208 224 83 76 4 473

allowed by Commissioner or settled . . . . 32 4927 354 2960 1 232 349 631 145 133 10763

Transmitted to Board during y e a r .............................. 543 .. .. . . .. . . .. .. . . 543

Awaiting transmission at 30.6.82 .......................... 289 6 906 2 108 7 346 5 266 1 269 1 457 423 505 25 569

Note: Cases shown as ‘awaiting transmission’ comprise— (a) cases deferred at taxpayer’s request ......................................................................................................................... 18

(b) cases deferred pending decisions in other cases ......................................................................................................... 3 982

(c) cases deferred pending outcome of correspondence or in q u irie s ................................................................................ 2 612

(d) cases in course of preparation for transmission to Head Office or B o a r d s ................................................................. 18 957

25 569

39

Boards of Relief

INCOME TAX AND PAY-ROLL TAX

The Relief provisions of the income tax and pay-roll tax legislation provide for a Board to consider applications by taxpayers for release from liability to pay in cases where the applicant claims pay­ ment of tax would entail serious hardship. Where the amount of income tax does not exceed $500, applications may be determined by the Commissioner. At 30 June 1982 the Board comprised—

CHAIRMAN— Mr K. H. Collins, Assistant Commissioner, Operations Branch, Australian Taxation Office, Canberra, substitute for the Commissioner of Taxation.

MEMBERS— Mr C. J. Louttit, Chief Finance Officer, Department of Finance, Canberra, substitute for the Secretary, Department of Finance.

Mr B. J. Docherty, Director, Department of Industry and Commerce, Canberra, substitute for the Permanent Head of the Department dealing with matters arising under the Customs Act 1901.

ESTATE DUTY

The Estate Duty Assessment Act provides for a Board to consider applications by administrators for release from liability to pay estate duty where exacting of the full amount of duty would entail serious hardship to a beneficiary. Relief is conditional on the Board being satisfied that the benefit will accrue to the beneficiary. At 30 June 1982 the Board comprised —

CHAIRMAN— Mr K. L. Beddoe, Senior Assistant Commissioner, Australian Taxation Office, Canberra, sub­ stitute for the Commissioner of Taxation.

MEMBERS— Mr C. J. Louttit, Chief Finance Officer, Department of Finance, substitute for the Secretary, Department of Finance.

Mr N. C. Balzary, Director, Department of Industry and Commerce, Canberra, substitute for the Permanent Head of the Department dealing with matters arising under the Customs Act 1901.

R elief Granted The following table sets out the amount of tax and duty forgone as a result of relief having been granted by the Boards and by Deputy Commissioners under powers delegated by the Com­ missioner. These figures are not included in the amount of tax written off under section 70C of the Audit Act as shown on page 35.

40

RELIEF GRANTED

Years ended 30 June 1978 to 30 June 1982

Income tax Pay-roll tax Estate duty

Total Total Total

Number of amount of Number of amount of Number of amount of

cases relief cases relief cases relief

1977-78 .............................................. 289 392 528 .. .. 4 40 397

1978 79 .............................................. 514 604 806 1 2 260 4 24 651

1979 80 .............................................. 495 535 185 .. .. 7 7 811

1980- 8 1 ........................................... 762 1326 499 .. .. 4 11081

1981- 82 .............................................. 718 1 144 156 .. .. 4 113 546

Tax Agents’ Boards

NUMBERS OF TAX AGENTS REGISTERED

Under the Income Tax Assessment Act all agents who charge fees for the preparation of income tax returns or transacting income tax business on behalf of taxpayers must register with one of the Australian Tax Agents’ Boards, which have been set up in each of the States.

The following table shows the number of registrations in force at 31 March 1981 and 31 March 1982.

NUMBER OF REGISTERED TAX AGENTS

At 31 March 1981 and 1982

Number of registered tax agents

Individuals Partnerships Companies Total

State 1981 1982 1981 1982 1981 1982 1981 1982

New South Wales and Australian Capital T e r r i t o r y ......................... 9 493 9912 845 837 222 281 10 560 11 030

V i c to r i a .............................................. 7 307 7 600 642 657 140 160 8 089 8417

Queensland .................................... 2216 2 334 298 296 54 61 2 568 2 691

South Australia and Northern Terr­ itory .............................................. 1 355 1 543 181 202 75 93 1 611 1 838

Western Australia ......................... 1 594 1 680 176 177 42 61 1 812 1 918

Tasmania ......................................... 308 329 79 79 9 10 396 418

Total ...................................... 22 273 23 398 2 221 2 248 542 666 25 036 26 312

The Tax Agents’ Boards are empowered to grant exemption from registration for a period of twelve months in any case where the income derived as a tax agent during the preceding twelve months did not exceed $40. The exemption may, at the Board’s discretion, be renewed annually. There were 2 exemptions in force at 31 March 1982.

41

Re g i s t r a t i o n s Ca n c e l l e d

A Tax Agents’ Board may cancel the registration of a tax agent on grounds that are specified in the Act. The nature of these grounds and the number of cases in which registration as a tax agent was cancelled during the twelve-month periods ended 31 March 1981 and 1982 are as follows:

CANCELLATION OF REGISTRATION OF TAX AGENTS

Years ended 31 March 1981 and 1982

Number of registrations cancelled— years ended

31 March

Grounds for cancellation 1981 1982

(a) Neglect, misconduct, preparation of a false return or lack of fitness to remain registered as a tax agent ................................................... 6 15

(b) Failure to furnish the prescribed annual notification of desire to con­ tinue to be registered as a tax agent........................................................ 822 583

(c) Death, bankruptcy, liquidation of a company or permanently ceas­ ing to carry on business as a tax agent .............................................. 591 792

T o t a l ...................................................................................................... 1 419 1 390

Any tax agent whose registration is cancelled by a Tax Agents' Board has a right of appeal to the Administrative Appeals Tribunal within a prescribed time. There were 4 such appeals lodged during the year ended 31 March 1982.

Prosecutions for breaches of the provisions relating to tax agents are included in Schedule A5 of ‘Breaches and Evasions of the Acts’.

42

DECISIONS OF THE COURTS

Litigation in taxation matters before superior courts is continuing at consistently high levels. During the year ended 30 June 1982 there were 53 taxation appeals decided, 4 by the High Court, 10 by the Federal Court and 39 by Supreme Courts of the States. Other cases which had been referred to the courts were resolved without a hearing, 18 being withdrawn by taxpayers and 9 were settled.

The true level at which assessments are being contested is considerably higher than these figures indicate because they take no account of objections referred to Taxation Boards of Review. The Boards of Review, intended as a relatively informal and inexpensive forum for review of the Commissioner’s decision on objections, are increasingly having their time occupied by complex

cases involving artificial avoidance schemes. Achieving a delay in the ultimate resolution of the dispute and the collection of tax, whilst preserving anonymity, is thought to be among the reasons for the practice of referring these cases to a Board rather than to a Court.

Artificial schemes to avoid tax, so vigorously promoted and so readily adopted in recent years, continue to be met with relentless and painstaking opposition. There have been further encouraging successes for the administration and, inevitably, some decisions which are disappointing having regard to the need for equity and reasonableness in a taxation system.

Statements of principle in some recent judgments suggest that the efficacy of schemes may have been too readily assumed by promoters and participants alike. However, mounting defences to a proliferation of avoidance schemes, almost invariably of a most complex nature, draws heavily on resources and, in my opinion, would not be possible but for the extraordinary efforts of dedicated

investigation and appeals officers.

The more important decisions received during the year ended 30 June 1982 are outlined in succeeding paragraphs.

In the 60th Report reference was made to an appeal to the Federal Court which had been lodged by the Commissioner against the decision of the Supreme Court of Western Australia in Ilbery v Commissioner o f Taxation. The Federal Court unanimously reversed the Supreme Court's decision and the refusal of the High Court to grant the taxpayer special leave to appeal

should see the end of tax avoidance schemes of the kind involved in this case.

Mr Ilbery was a partner in a solicitor’s practice. He decided to acquire income-earning assets in order, ultimately, to supplement his superannuation entitlement. He was also faced with a substantial income tax liability in the year ended 30 June 1977 if he did not take steps to minimise that liability. Bank and finance company funds sufficient to finance the acquisition of a

rent-producing property were arranged and the acquisition of a suitable property negotiated.

On 22 June 1977 the taxpayer arranged a further loan of $20 000 from Jas Curzon Pty Ltd, the scheme promoter’s company. This loan was unsecured, repayable after 30 years and carried interest at 14 per cent per annum. The loan agreement contained a number of options including the right to pay 5 years interest in advance within 24 hours of execution of the agreement. If Curzon

wished to assign the debt, the taxpayer had the right to nominate the assignee.

On the same day Curzon’s agent handed the taxpayer a bank cheque for $20 000 and received in return a bank cheque for $14 000 representing 5 years interest. In his capacity as director of Futuro Pty Ltd (which was the trustee of the taxpayer’s family trust) the taxpayer also handed over a further bank cheque for $6140 as consideration for assignment of the loan debt to Futuro.

43

The $20 000 cheque from Curzon was deposited with a Building Society. A few days later the funds were withdrawn and used with other funds to pay for the rent-producing property. The taxpayer returned as assessable income interest from the building society plus a small amount of rent from the property. He sought deductions under section 51 (1) of the Income Tax Assessment Act for the prepaid interest of $14 000 and $70 stamp duty.

At first instance the Supreme Court upheld the taxpayer’s claims. The Commissioner, however, was successful on appeal before the Federal Court. The leading judgment was delivered by Toohey J who held that the deduction claim failed to satisfy the tests of section 51. The court held that the interest was not an outgoing incurred in the course of gaining or producing the taxpayer's assessable income. At the time of the payment no relevant income-producing activity had begun and the payment was not made for any purpose connected with such an activity; rather it was made solely

for the purpose of securing a tax advantage.

Northrop and Sheppard JJ concurred in the judgment of Toohey J but, importantly, went on to give consideration to whether principles which have emerged in recent British tax avoidance cases, notably W. T. Ramsay Ltd v I. R. C., have application in Australia. There the principle has emerged that, in closely integrated situations involving a series of transactions entered into to

minimise tax, a court is not obliged to follow a step by step dissecting approach but may and should take into account the composite effect. Their Honours considered that this approach is as apt for the Australian tax legislation as it is for that in force in the United Kingdom. Considering the Ilbery scheme as a whole, they concluded that the transactions should be treated as a nullity for income tax purposes. Their Honours would, therefore, have allowed the Commissioner’s appeal on this alternative ground.

In refusing Mr Ilbery’s application for special leave to appeal, the High Court pointed out that the dicta of Northrop and Sheppard JJ concerning the Ramsay case did not form part of the ratio of the decision of the Federal Court; rather, that decision was based upon the reasons given by Toohey J. While the application of the Ramsay case in Australia raised serious questions, examination of these questions by the High Court must await another case.

It is estimated that deductions totalling some $ 144 million were claimed in 1977-78 alone in pre­ paid interest schemes. Remedial legislation was introduced in September 1978. While it is con­ sidered that the principles established in the Ilbery case are generally applicable, considerable further work and possibly further litigation will be necessary before all similar cases are resolved.

Reference was also made in the 60th Report to unresolved difficulties surrounding the correct treatment for income tax purposes of gains and losses arising from fluctuations in the exchange rate of the Australian dollar. A decision of the High Court in Avco Financial Services Ltd v. Com­ missioner o f Taxation has now clarified the position.

The taxpayer is a finance company engaged in providing consumer credit in relatively small amounts to large numbers of customers. In order to obtain funds for its business purposes it bor­ rows both locally and in the United States. In the years in dispute, it made gains and losses in repay­ ing United States loans due to variations in the rate of exchange. The Commissioner treated the gains as being assessable income but contended that the losses were not allowable deductions. The

Commissioner’s view regarding the losses was based on dicta expressed by Gibbs J (as he then was) in an earlier case, Commercial and General Acceptance Ltd v. Commissioner o f Taxation which was first mentioned in the 57th Report. In that case his Honour had expressed the view that repay­ ment of borrowed funds would always be an affair of capital.

44

In the Avco case, the Supreme Court of New South Wales had held that the gains and losses were both revenue items so that the gains were assessable and the losses deductible. The Federal Court (by majority) held that both gains and losses were on capital account and therefore neither assessable nor deductible respectively.

The High Court allowed appeals by both the company and the Commissioner against the Fed­ eral Court’s decision, thereby restoring the decision of the Supreme Court. The various members of the High Court distinguished the CAGA case. The overseas borrowing in that case had been made specifically to support the capital structure of the company’s business. In the Avco case, however,

the overseas borrowings were part of the day-to-day business activities. The Chief Justice said that the views he had expressed in the CAGA case must, on reconsideration, be rejected.

In the 60th report it was stated that the Commissioner had appealed to the Federal Court against the decision of the Supreme Court of New South Wales in F.C. o f T. v. Coppleson. That case involved an attempt to exploit sub-section 78 (1) and (2) of the Act, the provisions relating to gifts to hospitals, public benevolent institutions and a further wide range of funds, authorities and

institutions. The taxpayer, a medical practitioner, claimed a deduction of $39 990 in respect of the transfer to the Royal Prince Alfred Hospital of redeemable preference shares in Wirrawanda Ltd, a company directed by the taxpayer and his wife. The shares had been purchased from the taxpayer’s family company and were transferred to the hospital for no consideration.

A preference shareholder had a right to redeem the shares within 6 months of allotment; upon expiry of that period the right reverted to the company. Limited voting rights attached to the shares. Although the shares carried a right to a dividend of 10 per cent per annum, in fact the hospi­ tal received negligible dividends.

The appeal came firstly to the Supreme Court of New South Wales, where Hunt J accepted the taxpayer’s evidence that he intended to confer a benefit on the hospital. Submissions for the Com­ missioner that the arrangements were a sham and that the value of the shares was substantially less than $39 900 were rejected. The court allowed a deduction of $36 184 representing the value of the

shares at the date of gift, on the basis that a hypothetical purchaser of the shares at that date would have been in a position to compel a liquidation of the company.

On appeal to the Federal Court counsel for the Commissioner advanced features of the trans­ action which were unsatisfactory, considered in the light of the taxpayer’s expressed purpose of securing taxation benefits for himself. However, the court was not persuaded that it should upset the findings of fact of the trial judge.

An alternative submission on behalf of the Commissioner that the correct basis of valuation of the shares was to capitalise the anticipated income yield was accepted by the Federal Court. In the result, the taxpayer’s deduction was reduced to $24 000. Remedial legislation has destroyed the efficacy of these arrangements.

The Commissioner appealed successfuly to the Federal Court in another case involving a tax avoidance scheme designed to exploit the provisions of sections 26AAA and 52 of the Income Tax Assessment Act.

Subject to certain exceptions, section 26AAA brings in as assessable income profit arising from the sale of property within 12 months of the date of acquisition of the property. Section 52 author­ ises a deduction for a loss incurred on the sale of any property, or in carrying out a profit-making scheme where, if a profit had been made from the sale or the scheme, that profit would have been

assessable income. A proviso to section 52, however, declares that the deduction shall not be al­ lowed unless the taxpayer notifies the Commissioner that the relevant property has been acquired

45

for the purpose of profit-making by sale or for the carrying out of a profit-making scheme, or unless the Commissioner (being satisfied as to the relevant purpose of acquisition) directs that any loss should be allowed.

In Commissioner o f Taxation v. Werchon the appellants were partners in a book-making business. The business flourished and in the ordinary course of events would have had an income in excess of $178 000 in the year in dispute. A complicated series of transactions, which were not fully understood by the taxpayers was designed by the scheme promoter, a Mr Sheehan, to reduce the income to some $1000. Broadly, the plan envisaged the purchase by the partnership with borrowed funds of shares in a private company, the declaration of a dividend on the shares, the sale (almost immediately) of the shares at cost less an amount equal to the dividend, the diversion of the dividend for the benefit of family trusts and its use, together with the proceeds of sale of the shares, to repay the original borrowing used to acquire the shares.

It was conceded that the shares had been purchased for the purpose of resale at a loss. Notwithstanding that concession the income tax return lodged by the partnership included a notification to the Commissioner, purportedly in accordance with the proviso to section 52, that the shares had been acquired as part of a profit-making scheme.

The Commissioner’s rejection of the claim to deduct the loss had been upheld by a Taxation Board of Review. The Board’s decision was reversed by the Supreme Court of Victoria (Tadgell J) and the Commissioner appealed to the Federal Court.

The main thrust of the taxpayers’ argument was that, if a profit had resulted from the sale of the shares, that profit would have been assessable under the provisions of section 26AAA. Accordingly, it was argued, the ‘loss’ in this case satisfied the substantive part of section 52 and that, as the notice required by the proviso to that section had been given to the Commissioner, the amount was deductible. The Commissioner, on the other hand, contended that there is no co-relationship

between section 26AAA and section 52 and that the operation of the latter section is confined only to losses arising where the profit (if any) would have been assessable only by reason of the provisions of section 26 (a) of the Act.

Reliance was placed on the legislative history of section 26 (a) and section 52 to demonstrate that the latter section was enacted only as a complementary provision to the former which, unlike section 26AAA, only applies to profit from the sale of property which was originally acquired with a dominant purpose of profit-making by sale.

Moreover, the Commissioner argued, a notification for the purposes of the proviso to section 52 was only effective if the purpose stated in the notice was, in fact, true. In the present case the purpose was conceded to be to make a loss on paper so that the notice given to the Commissioner was false.

The Federal Court unanimously upheld the Commissioner’s appeal. All three judges (Smithers, Northrop and Sheppard JJ) held that section 52 relates exclusively to section 26 (a). They also rejected the proposition that the mere giving of a notice purportedly in accordance with the proviso to section 52 is sufficient regardless of the truth of the statements made in the notice.

Another scheme was held to be ineffective in Benwerrin Developments Pty Ltd v F. C. o f T. The taxpayer was a member of a syndicate formed to subdivide and sell land. In order to avoid tax the syndicate entered into a scheme whereby the land was disposed of in such a way as to transfer most of the profit out of Australia.

46

The market value of the land in question was approximately $250 000. The first step was to grant (for a consideration of $500) to the company, Akasaka Ltd, or its nominee, an option to purchase the land for $50 000. Akasaka then assigned the option for $1000 to Tankau Ltd. Finally, for a payment of $200 000, Tankau nominated Bourail Ltd as the company to exercise the option.

Akasaka, Tankau and Bourail were all companies resident in the New Hebrides. The payment received by Tankau was held by it as trustee under discretionary trusts for the benefit of the families of those involved in the syndicate. As Tankau was not a resident of Australia it was not liable to Australian tax on its profit of $ 199 000.

Benwerrin Developments returned as income its share of the profit based on a sale by the syndicate at a price of $50 000. The Commissioner, however, included in the assessable income of the syndicate the market value of $250 000 under the provisions of section 36 of the Act. That section makes special provision for disposal of trading stock made otherwise than in the normal

course of business. It was argued for the taxpayer that there had been two separate and distinct steps, each one disposing of a partial interest, and as neither step amounted to the disposal of the entire freehold interest the provisions of section 36 did not apply.

A Board of Review at first instance and subsequently the Supreme Court of Victoria dismissed the taxpayer’s arguments. McGarvie J found that in looking at the whole transactions a disposal had been effected and, therefore, section 36 applied. In response to a further argument as to the value of the land his Honour held that section 36 specifically adopts a market value and that, on the

day of its disposal, the market value of the land was $250 000. The Commissioner had also imposed additional tax under the provisions of section 226 (2) for the omission of assessable income. It was argued for the taxpayer that it was the syndicate that had omitted the income or, alternatively, that the section did not apply as the income had in fact been

returned although it was understated. McGarvie J held that the taxpayer as a partner was liable to the additional tax on omitted income.

The reasoning of the High Court of Australia in Curran v. Commissioner o f Taxation (1974) 131 C.L.R. 409 has been widely assumed to establish a safe avenue for tax avoidance and the Com­ missioner has been strongly criticised for contending otherwise in the course of administration. Re­ cently, after some prior cases involving ‘Curran schemes’ had been discontinued by taxpayers when

it came to the crunch, a further case has been considered by the Supreme Court of New South Wales— Croker and Deane v. Commissioner o f Taxation. The court (Rogers J) dismissed the tax­ payers’ appeals, which concerned an arrangement put into effect before the commencement date of remedial legislation.

In June 1977, a Sydney accountancy firm, Love and Wallace, set about assembling its clients into syndicates to participate in ‘Curran’ schemes. The two appellants, following the suggestion of their accountants, agreed to join in a syndicate known as ‘Cropodean Sharetraders’. In the last week of the financial year several transactions in shares of listed companies occurred as a means, as

his Honour concluded, of erecting a facade of activity as a sharetrader. The transaction central to the scheme involved shares in Hatfield Enterprises Pty Ltd, a company controlled by another Love and Wallace client. The Cropodean syndicate and a similar syndicate each acquired 50 per cent of the issued capital of Hatfield on 30 June 1977 at a cost of

$194 049. In a series of pre-organised transactions allegedly occurring on that day, Hatfield increased its authorised capital, capitalised an amount of $377 000 standing to the credit of its capi­ tal gains reserve account, applied the capitalised sum in paying up new shares and distributed those bonus shares amongst the ordinary shareholders.

47

Minutes later the syndicate purportedly sold its entire holding in Hatfield, including the newly acquired bonus shares, for $194 687.

The Cropodean syndicate sought to bring itself within the ambit of the Curran decision by claiming that it carried on a business of sharetrading. It claimed under section 51 a net loss for tax purposes of $187 828, including a $187 862 loss on the Hatfield transaction. This was arrived at by deducting the sale price of the shares ($194 687) from the total of the original cost ($194 049) plus the amount treated as paid up on the bonus shares ($188 500).

The Supreme Court (Rogers J) found that the syndicate was not carrying on a business of sharetrading; it was but a ‘pale imitation’ of a sharetrader. In any event, he regarded the Hatfield transaction as one outside the mainstream of activity; a transaction ‘pre-rigged to produce a loss’. Earlier his Honour commented that ‘this was a cut and dried scheme which was awaiting merely the assembling of the relevant actors so that the play could commence’. The loss claimed was not incidental and relevant to the gaining of income, nor was it necessarily incurred in carrying on a business.

The Commissioner also relied upon the failure of Hatfield to comply with section 21 of the Companies Act, in that the bonus share issue was made before certain necessary alterations to the memorandum of association had been registered with the Corporate Affairs Commission. In Hatfield Enterprises Pty Ltd & Companies Act, an action heard concurrently with the tax appeal, the company applied to the court to retrospectively validate the share issue. The fact that Parlia­ ment has now acted to outlaw ‘Curran’ schemes was seen by his Honour as providing sufficient pub­ lic policy reasons for refusing to validate the share issue.

In the 60th Report reference was made to a challenge by Mr Peter Clyne to the Commissioner’s ‘garnishee’ powers under section 218 of the Income Tax Assessment Act. The High Court upheld the Commissioner’s intepretation of those powers. The questions of Clyne’s liability to tax and the recovery of that tax were again before the courts during this year. Clyne appealed to the Supreme Court of New South Wales in respect of his assessment for the year ended 30 June 1977. Central to the dispute concerning that assessment was the efficacy for taxation purposes of an arrangement whereby Clyne purported to divert income flowing from his business activities to an entity called an ‘Anstalt’ which is known only to the laws of the Principality of Liechtenstein.

In a preliminary hearing, the Supreme Court refused Clyne’s application to be recognised as a witness entitled to give expert evidence in respect of the application of the laws of Liechtenstein and the legal effect of certain documents and, further, ordered that certain material be filed by way of affidavit. Clyne failed to file the required material despite extensions of time to do so and sub­ sequently, upon the Commissioner’s application, the court struck out the appeal for want of pros­ ecution. The court, a short time later, directed the entry of judgment in favour of the Commissioner

for an amount of $334 826.85 being tax owing in respect of the years ended 30 June 1977 to 1980. Clyne’s appeals from both decisions have been disallowed by the Lederal Court. Bankruptcy pro­ ceedings against him have, after a false start, been recommenced.

The decisions by the High Court in the F. J. B'loemen Pty Ltd v C. o f T. and Simons v C o f T cases, referred to in the 60th Report have, as expected, proved most effective in quashing attempts to challenge the validiy of assessments except through the normal appeal provisions of Part V of the Act.

The decisions in these cases were applied by the Supreme Court of Victoria in dismissing the taxpayer’s appeal in DFC o f T v Smith.

48

The appeal was made against a Magistrate’s order to enter final judgment against the taxpayer for payment of tax in respect of assessments for the years 1977 and 1978 exceeding half a million dollars.

The taxpayer argued that the assessment notices served whilst he was overseas had not been properly served. He also argued that he should be allowed to argue the correctness of the assess­ ments and that the assessment for the 1977 year was not a final assessment as it issued with an adjustment sheet stating:

“The calculation of the profits on sale of land is subject to review and upon receipt of the infor­ mation requested by this office’s letter dated 21 February 1978.”

Marks J held that the assessments had been properly served as there was no evidence that the taxpayer had ever given a formal notice of change of address. With reference to the second argu­ ment his Honour held that, in accordance with Bloemen’s and Sim on’s cases, the Court had no jurisdiction to go behind the assessments to consider their correctness. On the final point his

Honour considered that the wording on the adjustment sheet did not have the effect that the assess­ ment had not been duly made and, therefore, payment was required as shown on the notice.

Another case involving a similar matter came before the Supreme Court of New South Wales in DFC o f T v Walsh. The taxpayer sought to defend an action taken by the Deputy Commissioner of Taxation to recover income tax including additional tax by challenging the validity of the assess­ ments as well as the constitutional validity of section 226 (1), the section under which additional

tax is imposed.

Waddell J, applying the decision in Bloemen’s case, held that the taxpayer had no defence in re­ spect to the first issue. As to the issues raised by the constitutional argument his Honour was of the opinion that they had been determined conclusively by the High Court In re Dymond (1959) 101 C.L.R. 11.

The taxpayer’s defences having been dismissed the Commissioner’s application for leave to enter judgment was allowed. As the full amount of tax and additional tax owing was not then paid the Deputy Commissioner of Taxation commenced bankruptcy proceedings using the judgment as the basis for the bankruptcy notice.

Significant matters of principle not directly connected with tax avoidance arose for clarification in a number of cases.

A case which was referred to in previous reports has now been decided by the High Court in favour of the Commissioner—C. o f T. v Whitfords Beach Pty Ltd. In an important decision the High Court has reviewed the circumstances in which profits from land sales are assessable income.

The land in question had been acquired by the company not with a purpose of profit-making but to ensure continued access for its shareholders to fishing shacks owned by them along a beach front near Perth. Many years after incorporation the whole of the issued capital of the company was sold to new shareholders whose admitted intention in acquiring the shares was to develop, sub­

divide and sell the land at a profit, a purpose which was duly achieved.

The Supreme Court of Western Australia upheld the assessability of the profits but the Federal Court, by majority, reversed that decision.

The majority view in the High Court (Gibbs CJ, Mason and Wilson JJ) was that the change in shareholders marked the commencement of a business of dealing in land and the company was not merely realising a capital asset. The proceeds of that business were income assessable under section 25 (1). Murphy J held that the profits were assessable under section 26 (a).

49

Consideration was given in the various judgments to the respective areas of operation of sec­ tions 25 (1) and 26 (a), whether section 26 (a) extends to certain gains of a capital nature, and prior authorities dealing with the distinction between mere realisation of assets and the carrying on of a business or a profit-making undertaking or scheme.

The provisions of the Income Tax Assessment Act relating to the investment allowance (introduced in 1976) are giving rise to some litigation. Some aspects of interpretation appear to have been settled by cases considered during the year.

Reference was made in the 60th report to the Federal Court decision in C. o f T. v Tourapark. That court decided that the taxpayer was not entitled to an investment allowance in respect of on­ site caravans. As explained in the previous report section 82AA provides, so far as is relevant, that the investment allowance provisions apply in relation to a unit of eligible property that is for use by the taxpayer wholly and exclusively for the purpose of producing assessable income otherwise than by granting other persons rights to use that property.

The taxpayer’s appeal to the High Court has now been dismissed. In a unanimous decision the Full High Court held that the caravans were not eligible for the investment allowance because the taxpayer had granted customers the right to use the caravans within the meaning of both section 82AA(a)(ii)(c) and section 82AG(l)(b).

The taxpayer in W. D. Smith v C. o f T. had claimed entitlement to an investment allowance of $153 719 in respect of a game fishing boat. After delivery in May 1977 the taxpayer performed trials on the vessel in Western Australia before sailing it to Brisbane. The vessel was first chartered in July 1977.

The Supreme Court of Queensland held that the taxpayer was not entitled to the investment allowance by reason of the former section 82AF(2) (as it was them enacted). So far as is relevant the section provided that the investment allowance provisions did not apply to plant or articles for use in, or primarily and principally in connexion with, amusement, recreation or sport.

It was also argued for the Commissioner that the provisions of section 82AB( 1) (d) had not been satisfied as the boat was not, during the year of income ended 30 June 1977, either used for the purpose of producing assessable income or installed ready for use for that purpose. Shepherdson J held that the vessel was ready for use in May 1977.

The taxpayer’s subsequent appeal to the Federal Court was dismissed. The Court held that the vessel was covered by the exclusionary provisions in section 82AF(2) (f). As a result of this decision the Court did not find it necessary to make a determination on whether or not the boat was used or installed ready for use in the relevant year.

Another investment allowance case, Hamilton Island Enterprises Pty Ltd v C. o f 77, concerned two helicopters intended for use in general charter work and flying training. The helicopters were also chartered to an associated company to use for scenic and joy flights. The Supreme Court of New South Wales held that the helicopters were excluded from investment allowance as plant “for use in connexion with amusement or recreation” within the meaning of

former section 82a f (2). The Federal Court has recently dismissed the taxpayer’s appeal against the Supreme Court’s decision.

In F.C. o f T. v Hamers ley Iron Pty Ltd, the Full Court of the Supreme Court of Victoria considered the question of whether parts purchased for equipment used in stacking and sorting iron ore were exempt from sales tax.

50

The taxpayer company carried out mining operations in the Hamersley Ranges. Iron ore deposits in the region varied in quality and were blended by the company in order to achieve a standard level of iron content. Part of the blending process was achieved by stacking and reclaiming the ore in certain ways both at the mine and at the port from where the ore was shipped.

The taxpayer claimed that as the parts for the ore stacker and two bucket reclaimers were to be used in carrying out mining operations and were to be used in the treatment of the products of mining operations, they were exempt from sales tax under Item 14 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935. In addition, the taxpayer argued that the

parts were “aids to manufacture” and so were exempt from sales tax under Item 113C of the abovementioned schedule.

The Commissioner brought an action in the Supreme Court of Victoria to recover the tax. Mr Justice Gobbo, at first instance dismissed the action, holding that although the stacking and reclaiming of the ore was not a “mining operation” within Item 14, it was a “treatment” of the products of mining operations within Item 14. His Honour also held that the parts were “aids to

manufacture” and exempt under Item 113C.

The Commissioner’s appeal from that decision to the Full Court of the Supreme Court of Victoria was dismissed. As to Item 14, the court held that the stacking and reclaiming processes were carried out in such a manner as to bring about a change in the composition of the bulk ore. It was the bulk ore and not the individual pieces of ore which the court considered to be the “products

of mining operations". Blending of the ore therefore constituted “treatment" of the product even though the individual pieces of ore remained unchanged.

The decision that the blending constituted “treatment" of the ore established that the parts for the machines qualified as “aids to manufacture” and were therefore exempt under Item 113C. Alternatively, the parts qualified under the definition as the individual pieces of ore were “processed” by the machines. The trial judge had found that the primary and principal purpose of

the machines was to process and treat the ore. It was held that on the evidence there was no reason to overturn that finding.

The disputed matter in both Marbut Gunnerson Industries Pty Ltd v F.C. o f T. and F.C. o f T. v Monaro Sawmills Pty Ltd concerned the availability of a deduction for amounts paid in connection with the acquisition of rights to cut standing timber. Such a deduction is specifically provided for by section 124J of the Act.

Each taxpayer had purchased a sawmilling business in Victoria. A substantial part of the consideration in both cases was for logging rights. Each of the vendors had been granted a licence by the Forests Commission to cut and take away logs from a State Forest. In accordance with normal practice the vendors’ licences were not transferred but were terminated, with their

agreement. New licences were then granted to the purchasers on the same terms. On expiry of those initial licences further licences were granted.

It was argued on behalf of the Commissioner that, as the payments had been made by the pur­ chasers of the sawmilling businesses to the previous licence holders rather than to the Forest Com­ mission, the amounts had not been paid by the taxpayers to acquire any rights within the meaning of section 124J.

In a joint decision the Full Federal Court has held that the payments were within the scope of that section. In the opinion of the Court the expression in section 124J ‘to acquire the right’ means in ordinary language ‘in order to acquire the right’. Therefore, even though the vendors did not

51

grant the rights themselves the payments were made by the purchasers for the purpose of acquiring the rights to fell standing timber.

It was further decided that it would be wrong to allow a deduction for the full amount during the period of the initial licence. The question posed by the section is to what extent timber felled in a particular taxation year is attributable to the amount paid. The question so raised is one of fact to be decided each taxation year though, in the opinion of Fox J who gave the leading judgment, there was little doubt that the amounts paid in the present cases led to rights beyond the term of the in­ itial licences.

The matters were remitted to the Supreme Court of Victoria for determination of the question of what part of the amounts paid to acquire the logging rights was deductible in the year of income.

In F. C. o f T. v Tot ledge Pty Ltd the Federal Court dismissed the Commissioner’s appeal from a decision of Rogers J of the New South Wales Supreme Court.

The case involved a Scheme of Arrangement between a company known as Preventicare Pty Ltd and its creditors. The company was in financial difficulty and a petition that it be wound up had been presented to the Supreme Court of New South Wales. The Scheme was agreed to between the parties and approved by the Supreme Court. In essence the Scheme provided for the establishment of two distinct trusts, one ‘the Scheme Trust Fund’ of which the provisional liquidator was trustee, the other ‘the Business Trust’ of which the taxpayer company was trustee.

The taxpayer company was to conduct Preventicare’s former business and account to and pay to the Scheme trustee all surplus income which was then to be distributed to the former creditors, now beneficiaries of the Scheme Trust.

Payments were made after the end of each financial year direct to the creditors. Within four years the business had produced sufficient profits to fully satisfy its former creditor’s entitlements under the Scheme.

The Commissioner assessed the taxpayer each year during the term of the Scheme upon the profits of the business pursuant to section 99 of the Act on the basis that there were no beneficiaries presently entitled to the income.

In a joint judgment the Full Federal Court found that the Scheme trustee was a beneficiary of ‘the Business Trust’ and was presently entitled to the whole of the relevant income of that trust es­ tate. The taxpayer was, therefore, not liable to be assessed in respect of any of the relevant income pursuant to section 99 of the Act.

The Supreme Court of Queensland in an oral judgment dismissed the Commissioner’s appeal in C .o fT . v Wilcox. In his return of income for the year ended 30 June 1979 the taxpayer had claimed a deduction for election expenses under section 74 which provides, as far as is relevant, that expen­ diture incurred by a taxpayer in contesting an election for membership of the Parliament of a State shall be an allowable deduction. The taxpayer had been endorsed on 28 September 1978 by a politi­ cal party as the party’s official candidate for the next State Parliament elections to be held before the end of 1980.

Sheahan J dismissed the Commissioner’s argument that the expenses were incurred at a point too soon to be properly described as being incurred ‘in contesting an election’. His Honour con­ sidered the question of whether an expense was incurred in contesting an election is one of fact.

The Commissioner’s appeal to the Federal Court has been heard and the decision reserved.

Two cases considered during the year involved the question whether shareholders in listed pub­ lic companies were assessable on the value of bonus shares issued to them.

52

The cases turned on a number of provisions in the Act dealing with the assessability of divi­ dends. So far as is relevant a ‘dividend’ is defined in section 6 to include the value of bonus shares issued by a company to the extent to which those shares represent a capitalisation of profits. Divi­ dends are specifically included in assessable income by section 44 (1). However, at the relevant

time section 44 (2) (ca) exempted certain dividends if they were satisfied by the issue of shares other than redeemable shares. Section 44 (2D) deemed shares to be redeemable if they were issued in pursuance of an arrangement which had the purpose of enabling the company making the issue to pay any money to its shareholders by means of a reduction in capital.

The first case concerned the Herald and Weekly Times Ltd (HWT) which in 1972 made a bonus share issue out of profits arising from the revaluation of assets. The bonus issue was made shortly after the company had effected a reduction of capital.

In Trustees o f the Estate o f Mary Jane Grant (Deceased) and James A. Williamson v F. C. o f T. the taxpayers were, or had been, shareholders in HWT at the time it made the bonus issue. The Commissioner had assessed them on the value of the shares they received.

The facts of the case are complex but, very briefly stated, the company had resolved at an extra­ ordinary general meeting on 27 September 1972 to reduce the nominal value of its ordinary 50 cent shares to 30 cents each. The reduction of 20 cents per share was returned to holders of the issued 50 cent shares. At the same time HWT resolved to substantially increase its authorized capital by the

creation of a class of shares with a nominal value of 50 cents each. On 9 October 1972 the Supreme Court approved the reduction in capital and made an order that confirmation of the reduction be lodged with the Registrar of Companies within 28 days.

On the same day the Chairman of Directors circulated a memorandum to the other Board members recommending a restructuring of the company’s capital. Approval was subsequently obtained from the Supreme Court to defer notification of the reduction in capital and the increase in authorized capital until after the company’s general meeting which was to be held on 13

December 1972. In the events that happened the capital reconstruction was approved at an extra­ ordinary general meeting following the annual meeting on the last mentioned date. The effect of the reconstruction was to restore to shareholders the same number of 50 cent shares as they had held prior to the reduction in capital and to provide a 50 cent bonus share on a 1 for 10 basis.

In the Commissioner’s view the bonus shares were redeemable shares because they had been issued in pursuance of an arrangement consisting of the reduction in capital which had been refunded to the original shareholders, the issue of bonus shares arising as a result of the revaluation of assets, and of the reconstruction and consolidation of the company’s capital structure. Reliance

was placed on the decision of the Full High Court in F. C. o f T. v. Lutovi Investments Pty Ftd which was discussed in the 58th Report.

The Supreme Court of Victoria (Marks J) held that there was no arrangement connecting the various steps taken by the company. His Honour accepted the evidence of company officers called on behalf of the taxpayers that the bonus issue and the capital consolidation were taken as separate steps after the reduction in capital had been made and because HWT was then vulnerable to take­

overs. He distinguished the Lutovi Investments case on the basis that all the relevant events in that case occurred on or about the same day whereas in the HWT case the events were spread, in a piecemeal fashion, over some 4 months.

In view of the findings of the fact and the Court’s acceptance of the evidence given by the tax­ payer’s witnesses the Commissioner did not appeal against his Honour’s decision.

53

A similar case, Ball v. C. o f T., involved a share issue by Henry Jones (IXL) Ltd. In an attempt to avoid a take-over bid the Board of the company proposed a cash return to shareholders at the rate of at least 90 cents per $1 share and a further distribution of up to $ 1 per share to be funded by the sale of assets.

The takeover, however, was successful and the new Board of Directors commenced realising surplus assets with a view to making a return of capital to the shareholders along the lines proposed by the old Board. That plan was later amended to provide for a capital reduction of 99 cents for each $1 share issued. At approximately the same time the directors realised that this proposal would mean that the nominal value of the company’s shares would not satisfy the listing require­ ments of the Stock Exchange and would also lead to unacceptably high market value for the shares. The directors then proposed that the company make bonus issues of two classes of shares having paid up values of 1 cent and 50 cents respectively. It further resolved to consolidate every fifty 1 cent shares into one share of 50 cents.

The Commissioner assessed the taxpayer on the value of bonus shares issued to him on the basis that they were issued as part of an arrangement and were therefore deemed to be redeemable shares pursuant to section 44 (2D) (b).

The taxpayer’s appeal to the Supreme Court of Victoria was allowed. Tadgell J found that the decision to issue bonus shares was subsequent to and separate from the previously existing arrange­ ment to pay money by way of capital reduction.

The Commissioner has appealed to the Federal Court against his Honour’s decision.

Profits made on the sale of property within 12 months of its purchase are assessable in accord­ ance with the provisions of section 26AAA subject to certain exclusions. In F. C. o f T. v. Mullins the taxpayer successfully relied on the exclusion provisions of section 26AAA (5) (a). Those pro­ visions refer to the sale of property being part of the assets of a business carried on by a taxpayer. If, as a result of the sale of that property, an amount is included in the taxpayer’s assessable income then the profit made on the sale of the property is excluded from the operation of section 26AAA.

The taxpayer had purchased a property on which he carried on a business of pig farming. In re­ spect of that business he had been allowed a small deduction for depreciation on boundary fences. Within twelve months of the date of purchase the property was sold at a profit. Following the sale, a small amount was included in the assessable income of the taxpayer pursuant to s.59 (2) being recoupment of the depreciation previously allowed.

The Full Federal Court held by majority (Deane and Lockhart JJ: McGregor J dissenting) that the provisions of section 26AAA (5) (a) applied to the profit arising from the sale. Deane and Lockhart JJ agreed that in this instance the land formed part of the assets of the business. Their Honours were also of the opinion that the amount of recouped depreciation on the fences was in­ cluded in the taxpayer’s assessable income as a result of the sale of the estate or interest in the land on which the fences were erected.

The Supreme Court of New South Wales in Alliance Holdings Ltd v. F.C. o f T. decided in favour of the taxpayer in allowing the company a deduction in each year for interest accruing, but not paid or payable, on deferred interest debenture stock until the maturity of the stock at the ex­ piration of a fixed term of years.

The taxpayer, a finance company, borrowed money from the public secured by debentures, de­ scribed as deferred interest debenture stock. No interest was payable or credited prior to maturity at which time the principal and deferred interest would be paid in one lump sum.

54

The Commissioner contended that interest on the debenture stock was not payable until the stock matured and therefore the expense was not ‘incurred’ within the meaning of section 51 (1) until the maturity date.

Woodward j said that the main issue was to determine whether there was a present liability to pay money in the future. His Honour held that the contract that existed between the taxpayer and the stockholders was such that an obligation was created at the time the contract was made to pay the interest on maturity of the stock. Thereafter interest accrued from day to day. As a result there

was, in each relevant tax year, a present liability to pay the determined interest at a future date.

The effect of an assignment by partners of part of their respective interests in a partnership part of the way through a year of income has been considered in the case of Rowe v. C. ofT.

The taxpayers were equal partners in a family partnership until 16 May 1975 when each assig­ ned one-half of their respective interests to a family trust. The assignments were stated to have effect as from 1 July 1974. Immediately afterwards the taxpayers and the trustee of the family trust executed a supplementary Deed of Partnership. It was argued for the taxpayers that the effect of

the above transactions was to entitle each taxpayer to 25 per cent and the family trust to 50 per cent of the income of the partnership for the whole of the year ended 30 June 1975. The Com­ missioner, on the other hand, argued that the assignment could not affect the derivation of income by the partners prior to the date of assignment.

At first instance a Taxation Board of Review allowed the taxpayer’s claims but an appeal by the Commissioner to the Supreme Court of Queensland was upheld. Dunn J held that there was a dis­ solution of the former partnership on 16 May 1975. The rights of the taxpayers and the family trust at that stage were governed by section 34 (2) and section 47 of the Partnership Acts 1891-1965

(Qld).

Further appeals by the taxpayers to the Federal Court have failed. The court (Deane, Fisher and Davies JJ) considered that the net income of the business, up to the execution of the deed of assignment on 16 May 1975, was income of the original partners assessable to them under section 92 of the Income Tax Assessment Act. It was not possible for the taxpayers to retrospectively ter­

minate the partnership which they had carried on between 1 July 1974 and 16 May 1975. However, as the Commissioner had argued, the net income derived between 16 May 1975 and 30 June 1975 was assessable to the two taxpayers and the trustee according to their respective interests in the new partnership.

55

BREACHES AND EVASIONS OF THE ACTS

Breaches and evasions of the Income Tax Assessment Act are reported pursuant to section 14 of that Act which reads as follows:

T4.— (1.) The Commissioner shall furnish to the Treasurer annually for presentation to the Parliament, a report on the working of this Act.

.(2.) In the report the Commissioner shall draw attention to any breaches or evasions of this Act which have come under his notice.’

Similar provisions appear in the statutes relating to sales tax, pay-roll tax, estate duty and gift duty.

Information relating to breaches and evasions of the various Acts for the period 1 July 1980 to 30 June 1981 is shown below.

Income Tax

IMPOSITION OF ADDITIONAL TAX

Schedule A l —For failure to duly furnish returns or information—section 226 (1.), Income Tax Assessment Act. Minimum additional tax: an amount equal to the tax assessable to the tax­ payer or $2, whichever is the greater.

Period: 1 July 1980 to 30 June 1981(a)

Schedule A l

Number of Additional tax

Office taxpayers charged

$

Sydney ............................................. . . 43 219 5 894 025.00

Parramatta ........................................ . . 16 143 2 096 864.00

Melbourne ........................................ . . 35 216 3 782 116.00

Brisbane ............................................. . . 18 982 2 702 554.00

A d e l a i d e ............................................. . . 9 681 1 171 993.00

Perth .................................................. . . 12 242 1 810 029.00

Hobart ............................................. . . 3 131 619 784.00

Northern Territory (Adelaide) . . . . . 1 733 333 066.00

C a n b e r r a ............................................. . . 3 442 467 930.00

T o t a l .......................................... 143 789 18 878 361.00

{a) Less remission to 31 December 1981 of additional tax charged during the period.

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Schedule A2—For omission of assessable income from returns or inclusion in returns as deductions for, or as rebates in respect of, amounts in excess of expenditure actually incurred or, in relation to claims to be entitled to rebates under section 23AB, 79a , 79b, 159J, 159k. or 159L, inclusion in re­ turns of information that is false in any particular—section 226 (2), Income Tax Assessment Act.

Maximum additional tax: an amount equal to twice the tax avoided or $2, whichever is the greater.

Period: 1 July 1980 to 30 June 1981(a)

Schedule A2

Office

Number of taxpayers

Under­ statement of taxable income

Increase in tax assessed

Additional tax

Section 226 (2)

Section 226 (1.) (b)

$ $ $ $

Sydney ......................................... 7 605 68 858 963.00 29 357 668.00 14 222 832.00 158 619.00

Parramatta ............................... 3714 17 068 895.00 7 263 001.00 3 423 651.00 71 241.00

Melbourne ............................... 13 298 83 446 410.00 35 668 391.00 16 724 128.00 170 656.00

Brisbane .................................... 8 570 51 509 047.00 22 374 127.00 10981 437.00 186 155.00

Adelaide .................................... 8 170 28 209 352.00 12 475 069.00 5 852 010.00 36 703.00

Perth ......................................... 5 466 23 124 526.00 10 002 778.00 4 392 531.00 68 104.00

H o b a r t ......................................... 3 420 10 409 432.00 4 489 504.00 2 059 776.00 30 452.00

Northern Territory (Adelaide) . 456 2 608 108.00 1 036 195.00 457 571.00 12 537.00

C a n b e r r a .................................... 2 282 7 202 011.00 3 157 192.00 1 302 494.00 6 483.00

T o t a l ................................ 52 981 292 436 744.00 125 823 925.00 59 416 430.00 740 950.00

(a) Less remission to 31 December 1981 of additional tax charged during the period. (b) Additional tax also charged under section 226 (1). Note—Some of the above taxpayers are reported by name in Schedule 1 of the appendix on page 121.

PROSECUTIONS, ETC. Schedule A3—For failure to furnish returns—section 223, Income Tax Assessment Act.

Period: 1 July 1980 to 30 June 1981

Schedule A3

Office

Number of cases

Penalties imposed

Costs

awarded

Sydney ........................................ 5 990 374 040.00

$

78 808.50

Parramatta .............................. 3 355 283 672.00

Melbourne .............................. 22 683 1 492 242.00 1 920.00

Brisbane ................................... 2 953 109 328.00 57 979.00

Adelaide ................................... 2 513 169 003.00 28 364.80

Perth (a) ................................... 2 313 143 513.00 23 250.97

H o b a r t ........................................ 421 19 557.00 3 372.00

Northern Territory (Adelaide) . 341 20 039.00

C a n b e r r a ................................... 2 185 68 451.00 9 997.00

T o t a l ................................ 42 754 2 679 845.00 203 692.27

(a) Revised figures for this office for the period 1 July 1979 to 30 June 1980 are as follows: 1951, $112 170.00, $16 505.13

57

Schedule A4—For making false returns or statements, for understating income or making mis­ statements affecting the liability of any person to tax, for fraudulent avoidance of tax—sections 227,230 and 231, Income Tax Assessment Act.

Period: 1 July 1980 to 30 June 1981

Schedule A4

Number Penalties Costs

Office(a) of cases imposed awarded

$ $

S y d n e y ........................................ 374 161583.01 4 788.50

Parramatta .............................. 11 5 660.00 . .

Adelaide ................................... 3 1 725.00 33.30

Perth(6) ................................... 11 5 799.00 132.60

H o b a r t ........................................ 6 625.00 48.00

C a n b e r r a ................................... 16 5 180.00 70.00

T o t a l ................................ 421 180 572.01 5 072.40

(а) No cases were recorded for the other offices. (б) Revised figures for this office for the period 1 July 1979 to 30 June 1980 are as follows: 21, $9 554.00, $130.86.

Schedule A5—Other prosecutions for breaches of the Income Tax Assessment Act. Period: 1 July 1980 to 30 June 1981 Schedule A5

Number Penalties Costs

of cases Offence imposed awarded

$ $

SYDNEY ___

71 Failure to furnish in fo rm a tio n ....................................................................... 5 515.00 899.50

714 Failure to comply with Court O r d e r .............................................................. 140 130.00 8 694.50

1577 Failure to remit group tax deductions ......................................................... 394 220.00 19 192.00

95 Failure by employer to purchase and affix tax stamps ............................... 14 795.00 1 151.50

588 Other o f f e n c e s ................................................................................................. 80 873.00 7 299.50

3 045 635 533.00 37 237.00

PARRAMATTA

43 Failure to furnish in fo rm a tio n ....................................................................... 4 070.00

228 Failure to comply with Court O r d e r ............................................................. 72 650.00

455 Failure to remit group tax deductions ........................................................ 107 952.00

22 Failure by employer to purchase and affix tax stamps .............................. 1578.00

81 Other o f f e n c e s ................................................................................................ 4 940.00

829 191 190.00

MELBOURNE

146 Failure to furnish in fo rm a tio n ........................................................................ 10 175.00 ..

1518 Failure to comply with Court O r d e r .............................................................. 227 380.00

3 067 Failure to remit group tax deductions ......................................................... 530 793.00 14 338.00

395 Failure by employer to purchase and affix tax stamps ............................... 50 740.00 1 038.00

1556 Other o f f e n c e s ................................................................................................ 99 495.00 ..

6 682 918 583.00 15 376.00

BRISBANE

987 Failure to furnish in fo rm a tio n ....................................................................... 59 854.00 19 691.00

510 Failure to comply with Court O r d e r ............................................................. 66 175.00 10 123.00

.. Failure to remit group tax deductions ......................................................... · · · ·

.. Failure by employer to purchase and affix tax stamps ............................... .·

1 Other o f f e n c e s ................................................................................................ 50.00 18.00

1 498 126 079.00 29 832.00

58

Number Penalties Costs

of cases Offence imposed awarded

ADELAIDE

$ $

195 Failure to furnish in fo rm a tio n ........................................................ . . . 23 315.00 2 789.10

406 Failure to comply with Court O r d e r .............................................. . . . 69 830.00 7 717.60

117 Failure to remit group tax deductions ......................................... . . . 22 670.00 1 432.90

3 Failure by employer to purchase and affix tax stamps . . . . . . . 310.00 39.60

7 Other o f f e n c e s ................................................................................. . . . 850.00 297.70

728 116 975.00 12 276.90

PERTH(a)

81 Failure to furnish in fo rm a tio n ........................................................ . . . 6 274.00 701.98

395 Failure to comply with Court O r d e r .............................................. . . . 68 945.00 3 685.14

288 Failure to remit group tax deductions ......................................... . . . 61 800.00 2 480.70

77 Failure by employer to purchase and affix tax stamps . . . .

Other o f f e n c e s .................................................................................

. . . 9 150.00 468.62

841 146 169.00 7 336.44

HOBART

117 Failure to furnish in fo rm a tio n ........................................................ . . . 4 389.00 942.00

106 Failure to comply with Court O r d e r .............................................. . . . 9 700.00 855.00

88 Failure to remit group tax deductions ......................................... . . . 13 935.00 708.00

2 Failure by employer to purchase and affix tax stamps . . . . . . . 110.00 16.00

84 Other o f f e n c e s ................................................................................. . . . 755.00 194.00

397 28 889.00 2 715.00

NORTHERN TERRITORY (ADELAIDE) 96 Failure to furnish in fo rm a tio n ........................................................ . . . 6 550.00

64 Failure to comply with Court O r d e r .............................................. . . . 10 695.00

77 Failure to remit group tax deductions .........................................

Failure by employer to purchase and affix stamps ....................

Other o f f e n c e s .................................................................................

. . . 8 870.00

237 26 115.00

CANBERRA Failure to furnish in fo rm a tio n ........................................................

139 Failure to comply with Court O r d e r .............................................. . . . 16 050.00 957.00

271 Failure to remit group tax deductions .........................................

Failure by employer to purchase and affix tax stamps . . . . Other o f f e n c e s .................................................................................

. . . 64 800.00 3 003.00

410 80 850.00 3 960.00

AUSTRALIA

1 736 Failure to furnish in fo rm a tio n ........................................................ . . . 120 142.00 25 023.58

4 080 Failure to comply with Court O r d e r ............................................. . . . 681 555.00 32 032.24

5 940 Failure to remit group tax deductions ........................................ . . . 1 205 040.00 41 154.60

594 Failure by employer to purchase and affix tax stamps . . . . . . . 76 683.00 2 713.72

2 317 Other o f f e n c e s ................................................................................. . . . 186 963.00 7 809.20

14 667 2 270 383.00 108 733.34

(a) Revised totals for this office for the period 1 July 1979 to 30 June 1980 are as follows: 953, $173 839.00, $7 307.92.

59

Schedule Αβ—Legal proceedings to recover tax and additional tax. Period: 1 July 1980 to 30 June 1981

Schedule A6

Number Amount Costs

Office of cases sued for(iz) incurred

$ $

Sydney ............................................. 20 131 58 191 610.54 330 929.96

Parramatta ................................... 11 720 28 431 587.84 201 755.00

M e lb o u r n e ........................................ 17912 27 340 532.00 547 912.00

Brisbane ........................................ 4 939 19 112 724.96 331 858.88

Adelaide ........................................ 3 384 9 641 212.20 35 910.64

Perth(6) ........................................ 9 249 18 945 975.15 229 537.70

H o b a r t ............................................. 2 824 7 485 253.74 27 671.59

Northern Territory (Adelaide) . . 429 1 696 404.40 32 637.40

Canberra ........................................ 2 862 5417 165.83 54 971.00

Total ..................................... 73 450 176 262 466.66 1 793 184.17

(a) Including additional tax and tax instalment deductions. (b) Revised figures for this office for the period 1 July 1979 to 30 June 1980 are as follows: 7474, $15 820 630.54, $185 717.95.

Sales Tax

IMPOSITION OF ADDITIONAL TAX

Schedule B \ —For failure to furnish returns, for furnishing false returns or for understating the sale value of goods in returns—sections 25 (2b), 34 and 46 of the Sales Tax Assessment Act (No. 1) and corresponding sections of the Sales Tax Assessment Acts (Nos 2 to 9), and section 8, Sales Tax Procedure Act. Maximum additional tax: double the amount of the tax avoided or $2, whichever is the greater.

Period: 1 July 1980 to 30 June 1981

Schedule B1

Office

Number ofcases

Increase in tax payable

Additional tax charged

Sydney ........................................ 91

$

996 752.00

$

212 722.00

Parramatta .............................. 75 875 759.21 95 245.00

Melbourne .............................. 336 2 545 255.00 335 280.00

Brisbane ................................... 67 319 792.00 19 764.00

Adelaide ................................... 47 174 045.18 25 402.79

Perth ........................................ 58 1 105 642.00 567 079.00

H o b a r t ........................................ 25 115 028.00 17 308.00

Northern Territory (Adelaide) . 12 19 156.93 2 542.50

Total ........................................... 711 6 151 430.32 1 275 343.29

Note—Some of the above taxpayers are reported by name in Schedule II of the appendix on page 202.

60

PROSECUTIONS, ETC.

Schedule B2—All prosecutions for breaches of the Sales Tax Assessment Acts and the Sales Tax Procedure Act.

Period: 1 July 1980 to 30 June 1981

Schedule B2

Number Penalties Costs

of cases(β) Offence imposed awarded

$ $

SYDNEY

1490 Failure to furnish returns or information ................................................... 135 625.00 20 122.50

5 Other o f f e n c e s ................................................................................................ 500.00 57.50

1 495 136 125.00 20 180.00

PARRAMATTA

100 Failure to furnish returns or information ................................................... 9 845.00

BRISBANE

442 Failure to furnish returns or information ................................................... 23 184.00 8 870.00

ADELAIDE

210 Failure to furnish returns or information ................................................... 10 062.00 2 448.90

PERTH

154 Failure to furnish returns or information ................................................... 9 055.00 1 334.20

8 Other o f f e n c e s ................................................................................................ 1400.00 63.60

162 10 455.00 1 397.80

HOBART

9 Failure to furnish returns or information ................................................... 490.00 72.00

NORTHERN TERRITORY (ADELAIDE) 17 Failure to furnish returns or information .................................................... 1 055.00

AUSTRALIA

2 422 Failure to furnish returns or information ................................................... 189 316.00 32 847.60

13 Other o f f e n c e s ................................................................................................ 1900.00 121.10

2 435 191 216.00 32 968.70

{a) No cases were recorded for Melbourne office.

Schedule B3— Legal proceedings to recover tax and additional tax.

Period: 1 July 1980 to 30 June 1981

Schedule B3

Office

Number of cases

Amount sued for (a)

Costs

incurred

Sydney ........................................ 925 10 681 354.37

$

8 218.50

Parramatta .............................. 335 4 215 009.02 2 366.50

Melbourne .............................. 419 681 748.00 13 818.00

Brisbane ................................... 85 1 089 111.02 10 871.50

Adelaide ................................... 132 1 357 282.80 1 904.10

Perth ........................................ 205 713 896.48 5 219.66

H o b a r t ......................................... 9 27 589.99 197.00

Northern Territory (Adelaide) . 4 43 840.56 60.10

T o t a l ................................ 21 114 18 809 832.24 42 655.36

(a) Including additional tax.

61

Pay-roll Tax

For the period 1 July 1980 to 30 June 1981 there were no cases to be reported under the following headings:

Imposition of additional tax for failure to furnish pay-roll tax returns or for failure to include in a return wages subject to pay-roll tax Prosecutions for breaches of the Pay-roll Tax Assessment Act

LEGAL PROCEEDINGS TO RECOVER PAY-ROLL TAX ( a )

Period: 1 July 1980 to 30 June 1981

Schedule C3

Number Amount Costs

Office (6) of cases sued for incurred

Northern Territory (Adelaide) 1

$

1 482.19

$

(a) Including additional tax. (b) No cases were recorded for the other offices.

Estate Duty

PROSECUTIONS FOR BREACHES OR EVASIONS OF THE ESTATE DUTY ASSESSM ENT ACT

For the period 1 July 1980 to 30 June 1981 there were no cases to be reported under Schedule D \.

LEGAL PROCEEDINGS TO RECOVER ESTATE DUTY ( a )

Period: 1 July 1980 to 30 June 1981

Schedule D2

Number Amount Costs

Office (b) of cases sued for incurred

$ $

Parramatta .............................. 1 190.40 34.00

Perth ........................................ 1 21 834.97 30.20

T o t a l ................................ 2 22 025.37 64.20

(a) Including additional duty. ( b) No cases were recorded for the other offices.

Gift Duty

PROSECUTIONS FOR BREACHES OR EVASIONS OF THE GIFT DUTY ASSESSM ENT ACT

For the period 1 July 1980 to 30 June 1981 there were no cases to be reported under Schedule E 1.

LEGAL PROCEEDINGS TO RECOVER GIFT DUTY ( a )

Period: 1 July 1980 to 30 June 1981

Schedule E2

Number Amount Costs

Office (b) of cases sued for incurred

$ $

S y d n e y ........................................ 5 16 874.16 157.00

Perth ........................................ 1 3 471.83 30.20

T o t a l ................................ 6 20 345.99 187.20

(a) Including additional duty. (b) No cases were recorded for the other offices.

62

Wool Tax

FAILURE TO INCLUDE IN RETURNS PARTICULARS OF WOOL REQUIRED BY THE WOOL TAX (ADM INISTRATION) ACT

Period: 1 July 1980 to 30 June 1981

Schedule FI

Number of Increase in Additional

Office taxpayers tax payable tax charged

$ $

Melbourne* . . . . . . . . 2 7 422.58 742.00

* No cases were recorded for the other offices.

PROSECUTIONS FOR BREACHES OR EVASIONS OF THE WOOL TAX (ADMINISTRATION) ACT

Period: 1 July 1980 to 30 June 1981

Schedule F2

Number Penalties Costs

of cases Offence imposed awarded

$ $

SYDNEY*

4 Failure to furnish in fo rm a tio n ......................................... ........................... 600.00 69.00

* No cases were recorded for the other offices.

LEGAL PROCEEDINGS TO RECOVER WOOL TAX

Period: 1 July 1980 to 30 June 1981

Schedule F3

Number Amount Costs

Office of cases sued for incurred

$ $

Perth* .................... ..................... 1 1 707.84 9.30

* No cases were recorded for the other offices.

Tobacco Charge

For the period 1 July 1980 to 30 June 1981 there were no cases to be reported under the following headings: Prosecutions for Breaches or Evasions of the Tobacco Charges Assessment Act Legal Proceedings to Recover Tobacco Charge

Canning-Fruit Charge

For the period 1 July 1980 to 30 June 1981 there were no cases to be reported under the following headings: Prosecutions for Breaches or Evasions of the Canning-Fruit Charge (Administration) Act Legal Proceedings to Recover Canning-Fruit Charge

63

H B B B G l B D B l g

MANAGEMENT

WORK VOLUME

The assessment and collection of income tax makes up the greatest part of the work performed by the Australian Taxation Office each year. An indication of the volume of this work for 1981-82 together with the comparable figures for the previous year is set out in the following paragraphs.

Income Tax

Returns and Assessments

During the year ended 30 June 1982 some 8 602 000 returns were lodged in respect of the 1980-81 income year and 416 000 for 1979-80 and prior income years. This compares with a revised figure of some 8 302 000 returns in respect of the 1979-80 income year and 443 000 returns of previous income years which were lodged during the year ended 30 June 1981.

NUMBERS OF INCOME TAX RETURNS LODGED WITHIN TWELVE M ONTHS OF END OF EACH INCOME YEAR 1970-71 TO 1980-81

Returns in respect of income year

Returns lodged during

Total current year returns

lodged

Increase over preceding year

Number Percentage

Ό00 Ό00

1970-71 ............................................. 1971-72 6 962 212 3.1

1971-72 ............................................. 1972-73 7 059 97 1.4

1972-73(0) ................................... 1973-74 7 176 117 1.7

1973-74(a) ................................... 1974-75 7 462 286 4.0

1974-75(o) ................................... 1975-76 7 567 105 1.4

1975-76(6) ................................... 1976-77 7 725 158 2.1

1976-77(6) ................................... 1977-78 7 874 149 1.9

1977-78(6) ................................... 1978-79 7 959 85 1.1

1978-79(6) ................................... 1979-80 8 042 83 1.0

1979-80(6) ................................... 1980-81 8 302* 260 3.2

1980-81(6) ................................... 1981-82 8 602 300 3.6

Total increase for ten years . 1 640 23.6

(a) From 1972-73 to 1974-75 no tax was payable by individual taxpayers unless the taxable income exceeded $1040 per annum. Previously, tax could be payable if the taxable income exceeded $416. (b) A resident individual, other than a person deriving income from a business or from primary

production, was not normally required to lodge a return of income where gross income was less than $2520 for 1975-76, $2605 for 1976-77, $3114 for 1977-78, $3799 for 1978-79, $3894 for 1979-80 and $4042 for 1980-81. * Revised.

Returns received during July to September each year are mainly from salary and wage earners expecting a refund of excess tax instalment deductions. Each branch office concentrates all available resources on the prompt processing of these returns and the issue of resulting assessments.

At the end of October 1981, 84.6 per cent of current year salary assessments had been issued. Some 8 310 000 (or 96.6 per cent) of the 8 602 000 current year returns lodged during 1981-82 were assessed in that year. This compares with about 8 018 000 returns assessed during 1980-81 which represented 96.6 per cent of the 8 302 000 total returns lodged.

66

The percentage of current assessments issued during each of the four weekly periods in 1980-81 and 1981-82 is shown in the table below. The table on page 68 gives comparative figures of the number of notices of assessment issued to companies and individuals within twelve months of the end of each of the last eleven income years.

PERCENTAGE OF CURRENT YEAR NOTICES OF ASSESSM ENT A N D /O R REFUNDS ISSUED WITHIN TWELVE M ONTHS OF END OF EACH INCOME YEAR 1979-80 AND 1980-81

Four weeks ended

Percentage to total of current year

returns lodged to 30 June Cumulative 1981* percentage Four weeks ended

Percentage to total of current year

returns lodged to 30 June Cumulative 1982* percentage

Per cent Per cent Per cent Per cent

I960- 1981-

25 J u l y .................... . . 13.21 13.21 24 J u l y .................... . . 11.25 11.25

22 August . . . . . . 19.54 32.75 21 August . . . . . . 17.20 28.45

19 September . . . . 15.86 48.61 18 September . . . . 10.07 38.52

17 October . . . . . 8.04 56.65 16 October . . . . . 10.80 49.32

14 November . . . . 8.26 64.91 13 November . . . . 10.10 59.42

12 December . . . . . 7.44 72.35 11 December . . . . . 12.21 71.63

1981- 1982-

9 January . . . . . 3.18 75.53 8 January . . . . . 5.89 77.52

6 February . . . . . 4.70 80.23 5 February . . . . . 6.53 84.05

6 March . . . . . . 3.38 83.61 5 March . . . . . . 4.41 88.46

3 April . . . . . . 3.51 87.12 2 April . . . . . . 3.84 92.30

1 May . . . . . . 3.63 90.75 30 April . . . . . . 2.46 94.76

29 May . . . . . . 3.72 94.47 28 May . . . . . . 2.16 96.92

30 June . . . . . . 2.12 96.59 30 June . . . . . . 1.26 98.18

Total . . . . . 96.59 Total . . . . . 98.18

* Returns lodged which would result in an assessment and/or refund.

In addition to the notices of assessment issued as shown in the above table a further 1 377 136 returns in respect of the income year ended 30 June 1981 and 1 453 190 in respect of the income year ended 30 June 1980 were processed during each of the following twelve monthly periods. Assessment notices did not issue in these cases as no tax was payable and there were no tax

instalments or provisional tax to be refunded. The total number of current year returns processed during the year ended 30 June 1982 was an increase of 291 953 over the corresponding number processed during the previous year.

Amended Assessments

As a result of additional information being provided by taxpayers and for other reasons, 490 414 current and prior year assessment were amended during the year ended 30 June 1982, a decrease of 11 122 from the number amended during the year ended 30 June 1981.

67

NUMBERS OF NOTICES OF ASSESSMENT ISSUED WITHIN TWELVE M ONTHS OF END OF EACH INCOME YEAR 1970-71 TO 1980-81

Taxable Returns only

Assessments in respect of income year

Companies

Assess- -----------------------------------------

ments Assess-issued ments Increase over

in— issued preceding year (a)

Individuals

Provisional Non-provisional

Assess- Assess­

ments Increase over ments Increase over

issued preceding year (a) issued preceding year (a)

Total

Assess­ ments Increase over

issued preceding year (a)

Number Number Per cent Number Number Per cent Number Number Per cent

1970-71 . 1971-72 97 737 4 337 4.64 1 142 994 2 870 0.25 4 385 421 186 991 4.45

1971-72 . 1972-73 101 001 3 264 3.34 1 153 077 10 083 0.88 4 494 488 109 067 2.49

1972-73 . 1973-74 102 489 1 488 1.47 1 142 249* - 1 0 828 -0 .9 4 4 129 478* -3 6 5 010 -8 .1 2

1973-74 . 1974-75 101 871 -6 1 8 -0 .6 0 1 259 226 116 977 10.24 4 361 499 232 021 5.61

1974-75 . 1975-76 97 702 - 4 169 -4 .0 9 1 273 249 14 023 1.11 4 503 276 141 777 3.25

1975-76 . 1976-77 94 264 - 3 438 -3 .5 2 1 155 710* -1 1 7 539 -9 .2 3 4 222 411* -2 8 0 865 -6 .2 4

1976-77 . 1977-78 84 397 - 9 867 -10.47 1 350 669 194 959 16.87 4 288 515 66 104 1.57

1977-78 . 1978-79 78 093 - 6 304 -7 .4 7 1 371 707 21 038 1.56 4 236 213 - 5 2 302 -1 .2 2

1978-79 . 1979-80 73 827 - 4 266 -5 .4 6 1 344 640 - 2 7 067 -1 .9 7 4 178 636 - 5 7 577 -1 .3 6

1979-80 . 1980-81 74 688 861 1.17 1 367 447 22 807 1.70 4 377 128 198 492 4.75

1980-81 . 1981-82 76 425 1 737 2.33 1 439 872 72 425 5.30 4 532 152 155 024 3.54

Number 5 626 152 5 748 566 5 374 216*

5 722 596 5 874 227 5 472 385* 5 723 581

5 686 013 5597 103 5 819 559 6 048 449

Number 194 198 122 414 -3 7 4 350

348 380 151 631 -401 842 251 196

- 3 7 568 -8 8 9 1 0 222 456 228 890

Per cent 3.58 2.18 -6.51

6.48 2.64

-6 .8 4 4.59 - 0.66

-1 .5 6 3.97 3.93

Total increase for ten years(n) .. .. - 2 1 312 - 2 1 .8 1 . . 296 878 25.97 . . 146 731 3.35 . . 422 297 7.51

( a ) or decrease ( — ). (6) Revised. * S e e footnotes to table on page 66.

Objections against assessment

The income tax legislation provides that a taxpayer may lodge with the Commissioner a written objection against the assessment within sixty days after service of the notice of assessment. The fol­ lowing figures show the number of objections against assessments received and decided in 1980-81 and 1981-82.

1980-81* 1981-82

On hand at 1 July . . . ,, . . 58 224 73 627

Received during year . . ., . . 206 164 189 311

264 388 262 938

Decided during year . . 190 761 182 284

On hand at 30 J u n e ......................... 73 627 80 654

* Revised.

Proceedings to obtain Returns and Information

Before legal proceedings are instituted against taxpayers who, for various reasons, fail to lodge returns of income or supply information required, final notices are issued to remind them of their outstanding obligations. In the year ended 30 June 1982, the number of final notices issued totalled 1 024 637 compared with 945 723 during the year ended 30 June 1981.

Although most taxpayers comply promptly on receipt of final notices, there remains a number against whom legal proceedings must be instituted. During the year ended 30 June 1982 charges were preferred for failure to lodge returns of income or furnish information against 111 335 tax­ payers. In the 1980-81 year 96 597 taxpayers were so charged.

Tax Instalment Deductions

Under the income tax law, employers are required to deduct tax instalments from salaries and wages paid to their employees. Employers with ten or more employees must register as group em­ ployers. Those with fewer than ten employees may operate under the group scheme or the tax stamps scheme.

Periodic inspections are made to ensure that employers comply with the income tax law. Em­ ployers who fail to deduct or account for tax instalments are liable to prosecution.

Comparative statistics of the tax instalment scheme are as follows:

Y ear ended Year ended

Item 30 June 1981 30 June 1982

Active group employers ......................... ......................... 229 867 256 315

Tax stamps books i s s u e d ......................... ......................... 217 032 213 262

Instalment in sp e c tio n s.............................. ......................... 158 060 151 942

P ro s e c u tio n s ............................................. ......................... 5 227 6 869

Withholding Tax

Companies or persons in Australia paying dividends or certain interest outside Australia are required to deduct withholding tax and remit it to the Australian Taxation Office.

At 30 June 1982 there were 11 495 registered withholding tax remitters compared with 9881 at 30 June 1981. In addition, persons or companies utilising aboriginal tribal land for the purpose of mining or mineral extraction are required to be registered as Mining Withholding Tax remitters. There were 10 such registrations during the year ended 30 June 1982.

69

SALES TAX

The number of sales tax returns lodged (predominantly monthly returns) during the year ended 30 June 1982 was 563 546. This was an increase of 7357 over the revised figure of 556 189 for the year ended 30 June 1981.

PAY-ROLL TAX

The Commonwealth Government levies pay-roll tax only in respect of the Australian Capital Territory. Pay-roll taxpayers lodged 17 968 returns in respect of the year ended 30 June 1982, com­ pared with 12 391 lodged in the previous year.

ESTATE DUTY

Particulars of estate duty returns lodged and assessments made during the years ended 30 June 1981 and 1982 are as follows:

Year ended Year ended

Estate duty 30 June 19S1 30 June 1982

Number of returns lodged ................................................... 805 261

Number of original assessments made (dutiable and non­ durable) ............................................................................ 1 767 218

Number of amended assessments issued .............................. 1 050 274

GIFT DUTY

Details of returns lodged and assessments made for gift duty purposes for the years ended 30 June 1981 and 1982 are shown below.

Year ended Year ended

Gift duty 30 June 1981 30 June 1982

Number of returns lodged .................................................. 155 33

Number of original assessments made (dutiable and non­ durable) ............................................................................ 233 27

Number of amended assessments i s s u e d .............................. 24 12

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY AND TAX

The number of returns received in respect of Australian Capital Territory stamp duty and tax during the year ended June 1982 was 1806 compared with 1590 in the year ended 30 June 1981. The number of dutiable transactions recorded was 23 167, a decrease of 2156 from the previous year.

There were 33 857 payments received in respect of Australian Capital Territory vehicle regis­ tration tax during the period from 1 October 1981 to 30 June 1982 (see page 112).

OTHER LEVIES The numbers of wool tax, tobacco charge and canning-fruit charge returns received during the years ended 30 June 1981 and 1982 are as shown below.

Number of returns received

Year ended Year ended

Levy 30 June 1981 30 June 1982

Wool tax ................................................................................ 3 070 2 952

Tobacco c h a r g e ...................................................................... 30 28

Canning-fruit charge ............................................................ 7 6

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INWARD MAIL Approximately 3 400 000 items of mail were received in addition to return forms and attach­ ments during the year ended 30 June 1982. This represents an increase of about 100 000 articles over the reported total of articles received during the year ended 30 June 1981.

PROCEEDINGS TO RECOVER TAX It is the practice to issue a final notice if tax remains unpaid after the due date for payment. Where the final notice is not complied with, a summons may be issued for the recovery of the out­ standing tax.

During the year ended 30 June 1982 there were 511 461 final notices issued in respect of all taxes compared with 443 146 for the previous year. The numbers of summonses lodged were 73 713 in 1981-82and 73 292 in 1980-81.

VALUATION PROPERTY The Valuation Branch provides a valuation service for government departments and instrumentalities as well as for the administration of the taxing laws.

The branch provides a Valuer-General type service on an agency basis to the Government of the Northern Territory and a similar service to the Department of the Capital Territory in the Aus­ tralian Capital Territory.

Statistics of properties valued during the year are shown in the following tables. NUMBER AND VALUE OF PROPERTIES VALUED

Year ended 30 June 1982

Properties valued

Authority Number Value

$’000

Northern Territory Government— Unimproved Capital Value .................................................. 19 218 1 240 650

Acquisitions ........................................................................... 267 3 831

Other Purposes ...................................................................... 8 116 608 350

Department of Administrative Services ................................... 14 548 2 411 119

Department of Social Security— Home Savings Grants ............................................................ 6 077 142 833

Aged Persons Homes ............................................................ 211 18 628

Sheltered E m p lo y m e n t............................................................ 26 3 948

Other Purposes ...................................................................... 54 4 048

Department of the Capital Territory— Unimproved Capital Value .................................................. 3314 149 346

Sale of Government Homes .................................................. 607 25 394

Rental A s s e s s m e n ts ................................................................. 380 25 528

Other Purposes ...................................................................... 246 180 459

Appeals and O b je c tio n s ............................................................ 281 ..

Australian Taxation O ffice-Income Tax ............................................................................ 2 388 146 437

Estate Duty ........................................................................... 50 5 103

A.C.T. Stamp D u t y ................................................................. 416 52 613

Department of Aviation ............................................................. 646 108 144

Department of Veterans" A f f a ir s .................................................. 580 18 699

Australian National Railways Commission .............................. 562 31032

Queensland State Government .................................................. 486 110 707

Office of the Insurance C o m m iss io n e r........................................ 133 216 587

South Australian State Government ........................................ 104 8 567

Department of H e a l t h ................................................................. 91 43 879

Overseas Telecommunications C o m m is s io n .............................. 88 6 773

Office of the Superannuation Fund Investment Trust . . . . 78 612054

Australian Postal Commission .................................................. 52 6 963

Australian Telecommunications Commission ......................... 52 5 263

M iscellan eo u s................................................................................ 558 56 024

Total ..................................................................................... 59 629 6 242 979

71

Properties valued

Location of properties

Northern Territory . . New South Wales . .

V i c to r i a .........................

Western Australia . .

Australian Capital Territory Queensland . . . .

South Australia . . .

Tasmania ....................

Total . . . .

Number Value

$'000

28 368 1 923 317

4 800 1 304 911

3 749 788 922

3 233 651 081

5 392 645 426

7 872 519319

4 844 311 560

1 371 98 443

59 629 6 242 979

EMPLOYMENT

The Staff employed in the Taxation Office varied from 12 311 at 30 June 1981 to 12 773 at 30 June 1982. The figure of 12 773 comprised:

Full-time staff: Permanent O f f ic e r s ............................................. 12 485

Temporary E m p lo y e e s ........................................ 273

Exempt E m p lo y e e s ............................................. 15

T o t a l ....................................................... 12 773

In addition 637 officers and employees were absent on extended leave or were attending full-time training courses at 30 June 1982. These are classified for statistical purposes as inoperative members of the staff.

The following table shows a dissection by designation of the staff employed at 30 June 1982. STAFF EMPLOYED IN TAXATION OFFICE AT 30 JUNE 1982

Designation of duties Males Females Total

Executive Officers ................................... . . . 138 1 139

Advising O f f i c e r s ........................................ . . . 220 22 242

Assessors .................................................. . . . 1 950 559 2 509

Investigation Officers .............................. . . . 1 023 37 1 060

Clerks ....................................................... . . . 2 324 1 103 3 427

A.D.P.— Technical S t a f f ........................................ . . . 132 15 147

Data Processing S t a f f .............................. . . . 5 571 576

Valuers and Drafting O f f i c e r s .................... . . . 171 2 173

Typists ....................................................... . . . 2 512 514

Accounting M a c h in is ts .............................. 55 55

Assistants .................................................. . . . 1 203 2 636 3 839

Other ....................................................... . . . 64 28 92

Total ............................................. . . . 7 232 5 541 12 773

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Cost of Collection of Taxation Revenue

Details of the cost of collection of revenue and the percentage of net cost to total collections for the financial years 1972-73 to 1981-82 are shown below.

TOTAL TAXATION OFFICE REVENUE AND COST OF COLLECTION

Financial Years 1972-73 to 1981-82

Financial year

Total

taxation office

revenue(a)

Gross costs

Other depart­ ments etc.,

cost(c)

Net

cost of collection

Net cost as per­ centage of total collection Salaries

General expenses Rent(Z?) Total

$’000 $’000 $’000 $’000 $’000 $’000 $'000 Per cent

1972-73 . . . . 6 585 229 60 386 9 260 5 391 75 037 2 549 72 488 1.101

1973 74 . . . . 8 626 190 74 835 10 242 6 376 91 453 3 088 88 365 1.024

1974 75 . . . . 11 502 845 96 904 13 699 6 984 117 587 4 189 113 398 0.986

1975 76 . . . . 13 469 278 110 375 17 900 8 686 136 961 4 930 132 031 0.980

1976 77 . . . . 15 886 892 126217 22 093 8 937 157 247 5 047 152 200 0.958

197778 . . . . 17 345 853 136 040 22 210 9 077 167 327 4 106 163 221 0.941

1978 79 . . . . 17 935 485 143 969 25 077 9 930 178 976 4 348 174 628 0.974

1979-80 . . . . 20 651 072 157 517 28 122 10 148 195 787 4 835 190 952 0.925

1980-81 . . . . 24 683 573 181 263 31 597 11 688 224 548 5 045 219 503 0.889

1981-82 . . . . 29 519 335 221 143 37 338 12 470 270 951 6 032 264 919 0.897

(ti) Includes miscellaneous revenue (fees, fines, etc.). (b) Includes notional rental value of Australian Government premises. (c) Costs not attributable to collection of revenue e.g. cost of work done for other Departments.

The following table sets out the total collection of taxes administered by the Taxation Office, the net cost of collection of the taxes and the cost expressed as a percentage of the collections for the financial years 1980-81 and 1981-82.

COST OF COLLECTION OF TAXES ADMINISTERED BY TAXATION OFFICE

Years Ended 30 June 1981 and 30 June 1982

Year ended 30 June 1981 Year ended 30 June 1982

Net Net

cost cost

per cent per cent

Total Net cost of of collec- Total Net cost of of collec-

Tax collections collections(ti) tions collections collections (a) tions

$ $ Percent $ $ Percent

Income tax ............................... 22 398 907 062 201 136 315 0.879 26 482 109 250 241 875 144 0.913

Sales tax ................................... 2 102 289 688 17 048 819 0.810 2 854 265 538 22 079 614 0.774

Pay-roll tax .............................. 17 007 851 35 870 0.210 19 319 922 72 720 0.376

Estate and gift duty(Z>) . . . 17041535 867 194 5.088 4 390 964 348 749 7.942

A.C.T. stamp duty and tax . . 8 381878 300 503 3.585 12 571 122 353 733 2.814

Other taxes and charges(c) . . 133 440 404 114 469 0.085 139 083 053 189 136 0.134

T o t a l ................................ 24 677 068 418 219 503 170 0.890 29 511 739 850 264 919 096 0.898

{a) See footnote (b) to previous table. (b) Estate duty does not apply to estates of persons who died on or after 1 July 1979. Similarly, gift duty does not apply to gifts made on or after 1 July 1979. Costs continued to be incurred after that date, however, for revenue collections and refunds made under the legislation applicable up to and including 30 June 1979. Refunds of gift duty amounting to $81 712 and costs of

$265 488 are included in the figures for the 1980-81 financial year. (c) Collections of these taxes were— Year ended 30 June 1981 Year ended 30 June 1982 $ $

Wool tax .................................... 132 863 627 138 492 190

Tobacco c h a r g e ......................... 519 074 539 069

Canning-fruit charge . . . . 57 703 51 795

73

Commonwealth Ombudsman

Taxpayers who are dissatisfied with administrative actions of the Taxation Office may have the matter examined by lodging a written complaint with the Ombudsman.

The following table, which relates to the year ended 30 June 1982, indicates the volume of cases handled by the Taxation Office in respect of which the Ombudsman sought written comments on complaints received.

Incomplete Cases Incomplete

cases on received for cases on

hand at year ended Cases hand at

Subject of complaint 1 July 1981 30Junel982 completed* 30Junel982

Income tax .............................. 35 107 83 59

Sales tax ................................... 5 6 4 7

Tax Agents Board .................... 1 4 .. 5

Miscellaneous ......................... 1 1 1 1

T o t a l ................................ 42 118 88 72

*Completed cases are those where advice has been received from the Ombudsman that no further action will be taken on the complaint.

Reports have been furnished and advice is awaited from the Ombudsman on 41 of the cases shown as on hand at 30 June 1982. There were 3 cases arising in the year where the Ombudsman notified an intention to proceed to a formal investigation.

A further 116 income tax complaints were referred to this office for information only. In ad­ dition a number of complaints were settled after discussion between Taxation officers in Branch Offices with personnel from the Ombudsman’s Office.

74

INCOME TAX

Income tax, the most important revenue-raising levy in Australia, was first imposed in Australia in 1884 by South Australia. In the course of time the tax was adopted by the Governments in all States and, in 1915, by the Commonwealth Government.

From 1915 to 1942 the Commonwealth Government and the States imposed income tax concurrently. With the advent of uniform taxation in 1942, however, the States withdrew from the income tax field. While the Commonwealth remains the sole government imposing taxes on income, tax sharing arrangements have been made under which the States and Local Government

bodies receive a share of Commonwealth revenue. The States ( Tax Sharing and Health Grants) Act 1981 provides for the amount the States and the Northern Territory are to receive in 1981-82 and subsequent years. The amount in 1981-82 is calculated on a special transitional basis, and the amount provided in subsequent years will be based on total Commonwealth tax collections in the

preceding year. The Local Government (Personal Income Tax Sharing) Act 1976 provides for local government bodies to receive a specified proportion of net personal income tax collections. The Income Tax (Arrangements with the States) Act 1978 enables each State to increase or reduce the personal income tax levied on residents of the State, to the gain or at the expense of the

State concerned.

LEGISLATION

The laws dealing with income tax at 30 June 1982 were:

Income Tax Assessment Act 1936 (later referred to as ‘the Assessment Act’) Acts declaring and imposing rates of tax as they relate to the financial year 1981-82— Income Tax (Rates) Act 1976 Income Tax (Individuals) Act 1981

Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Act 1981 Income Tax (Dividends and Interest Withholding Tax) Act 1974 Income Tax (Drought Bonds) Act 1969 Income Tax (Withholding Tax Recoupment) Act 1971

Income Tax (Bearer Debentures) Act 1971 Income Tax (Film Royalties) Act 1977 Income Tax (Non-Resident Companies) Act 1978 Income Tax (Mining Withholding Tax) Act 1979

Income Tax (Diverted Income) Act 1981 Income Tax Regulations Income Tax (Indexation) Regulations

The operation of the Assessment Act is affected by other Acts, the more important of which are:

Taxation Administration Act 1953, which provides for the administration of certain Acts relating to taxation and the screening for taxation purposes of applications for exchange control approval; Income Tax (International Agreements) Act 1953, which gives the force of law to

agreements with other countries for the avoidance of double taxation (see ‘Relief of Double Taxation’, page 85); The States (Tax Sharing and Health Grants) Act 1981, which provides for the States and the Northern Territory to receive a proportion of total Commonwealth tax collections;

75

Local Government (Personal Income Tax Sharing) Act 1976, which provides for local government bodies in the States to receive a specified proportion of net personal income tax collections; Income Tax (Arrangements with the States) Act 1978 which enables each State to increase

or reduce personal income tax levied on residents of the State; International Organizations (Privileges and Immunities) Act 1963, and Regulations made under that Act, which provide for the exemption from income tax of certain income of international organizations and their officials; Diplomatic Privileges and Immunities Act 1967, which provides for the exemption from

income tax of certain income of diplomatic representatives, their staff and families; Consular Privileges and Immunities Act 1972, which provides for the exemption from income tax of certain income of consular representatives, their staff and families; The Loan (Income Equalization Deposits) Act 1976 which provides for the making of

interest-bearing income equalization deposits by primary producers with the Commissioner of Taxation; Loan (Drought Bonds) Act 1969, which authorizes the issue of drought bonds and empowers the Commissioner of Taxation to declare when drought bonds have become

redeemable. The Crimes ( Taxation Offences) Act 1980, which established a number of criminal offences relating to the fraudulent evasion of income tax (and sales tax) by stripping companies or trusts of their capacity to pay.

SCOPE OF INCOME TAX

Liability for income tax arises under the Assessment Act which contains provisions for arriving at the income on which income tax is payable at the rates declared by Parliament. The rates of tax are set out in the rating Acts cited above. Income tax is payable on the income of both individuals and companies. The income of a partnership is assessable in the hands of the partners while that of a trust estate is assessed to either the trustee or the beneficiaries. In most cases tax is levied under assessment processes while in others the system is one of withholding at source.

The Assessment Act draws a basic distinction between persons (including companies) who are residents of Australia and persons who are not residents of Australia. Both residents and non-residents are subject to tax on income derived from sources in Australia. Residents are in addition assessable on income derived from sources out of Australia, subject to measures to relieve double taxation of income taxed in the country in which the income has its source.

The tax payable by residents is determined by assessment. In certain circumstances where interest is derived from Australia by a resident in the course of carrying on business through a permanent establishment overseas, that interest will be subject to tax under the withholding tax system. Those who are not residents generally pay tax under the withholding system on dividends and interest while their Australian-source income that is not subject to withholding tax is taxed by assessment. Income derived by non-residents from sources outside Australia is not taken into account in determining the rate of tax payable on Australian-source income.

Tax by Assessment

Returns o f income The tax payable by residents, and by non-residents on Australian-source income which is not subject to withholding tax, is ascertained on the basis of an assessment made for each income year

76

ending on 30 June. For this purpose, an income tax return is required to be submitted for each year ending on that date. The Commissioner may, however, give leave to lodge returns for an annual period ending on some other date.

BASIS OF ASSESSMENT

Income tax by assessment is normally levied on an amount known as the ‘taxable income’ which is generally the total of all income assessable to income tax, less allowable deductions.

In some instances where the normal assessment process would be difficult to apply to non­ residents, a special basis of assessment is specified. These are film and video tape royalties flowing to non-residents; freight and other payments to overseas shipowners carrying on business in Australia; and certain premiums for insurance and reinsurance paid to non-residents.

The Assessment Act does not provide a statutory definition of ‘income’ and the word is there­ fore used primarily in its ordinary sense. The Assessment Act specifically includes in ‘income’ cer­ tain items such as casual profits from the sale of property held less than one year and profits arising from the sale of property acquired for the purpose of profit-making by sale regardless of the period

the property is held before sale. Receipts such as gifts (other than gratuities received by an em­ ployee from his employer in the course of his employment), legacies, lottery wins and other receipts of capital are not treated as income and are not assessable.

Exemption from tax is provided by the Assessment Act in respect of a number of specified classes of income—for example, the income of charitable institutions and public hospitals, and cer­ tain foreign income where it has been taxed overseas {but see page 85).

Deductions from assessable income are authorized for losses and outgoings incurred in gaining or producing assessable income or necessarily incurred in carrying on a business for that purpose except to the extent that they are of a capital, private or domestic nature, are incurred in gaining or producing exempt income, or are of the kinds that are specifically declared to be not deductible by

provisions of the Assessment Act. In addition, certain other deductions are specifically authorized by the Assessment Act.

Deductions allowable include trading losses incurred in previous years, bad debts, depreciation, gifts to various institutions and, in certain circumstances, rates and land taxes paid. Expenditure of a capital nature incurred after 18 August 1981 in relation to mining operations is generally deduct­ ible by reference to the estimated life of the mine or field or to 10 years, whichever is the lesser.

(For expenditure contracted on or before 30 April 1981 the deduction is determined by reference to the maximum life of the mine or field, or to 5 years; for expenditure contracted from 1 May 1981 to 18 August 1981 the deduction is determined by reference to the maximum life of the mine or field, or to 6 years.) Expenditure on mining plant may also be written off on that basis or, if the tax­

payer chooses, by depreciation allowances. Exploration or prospecting expenses incurred by gen­ eral (non-petroleum) mining companies are allowable as deductions against net assessable income from mining activities in the year in which the expenditure is incurred. Expenditure on exploration or prospecting for petroleum is immediately deductible against income from any source. Deduc­

tions are also available for the cost of converting certain oil fired industrial equipment to use other energy sources. The deduction, which replaces annual depreciation allowances, is an amount equal to the cost of the conversion and is allowable for expenditure incurred on or after 22 August 1979 and before 1 July 1984. The deduction is allowable in equal instalments over 2 years, commencing

with the year in which the expenditure is incurred. (For expenditure contracted on or before 30 April 1981 the deduction is wholly allowable in the year of expenditure.) A special allowance of 40

77

per cent of the cost of certain capital expenditure incurred on the purchase or construction of cer­ tain non-oil fired plant to replace oil fired plant is also available in respect of expenditure on such plant incurred on or after 22 August 1979. Normal depreciation allowances apply to the plant and the 40 per cent allowance takes the place of any investment allowance that otherwise might have applied. A special loading applies to increase the depreciation rates that would otherwise apply to most plant contracted for after 19 August 1980. For plant contracted for after that date and before

1 May 1981 the loading applies to increase the rate otherwise applicable by 20 per cent. For plant contracted for on or after 1 May 1981 the loading is set at 18 per cent.

Certain expenditure of a capital nature incurred by primary producers in carrying out improve­ ments to their land is deductible over 10 years or, in respect of some of those expenditures incurred on soil conservation measures under contracts entered into after 30 September 1980, in the year of expenditure. Certain expenditure in connexion with conserving or conveying water for use in a business of primary production is deductible in the year of expenditure. Expenditure incurred by a primary producer before 1 July 1984 in constructing stockyard or subdivisional fences where their construction is certified as being desirable for the eradication or control of bovine brucellosis or tu­

berculosis is also deductible in the year of expenditure. Certain new items of plant and machinery acquired for use in a business of primary production under a contract entered into on or after 1 October 1980 are depreciable in equal instalments over 5 years, as are certain structural improve­ ments for the storage of hay, grain or fodder contracted for after 21 August 1979. Deductions are allowable in respect of cash deposits made by primary producers (income equalization deposits), which fall for inclusion in assessable income on withdrawal.

Deductions may also be allowed for a percentage of the capital cost of certain new plant first ordered on or after 1 January 1976 (investment allowance). For plant contracted for during the period 1 January 1976 to 30 June 1978 and first used or installed ready for use as reserve plant on or before 30 June 1979, the percentage is 40 per cent of qualifying expenditure. For plant (not satisfy­ ing the 40 per cent time limits) contracted for during the period 1 January 1976 to 30 June 1985 and first used or installed ready for use as reserve plant not later than 30 June 1986, the percentage is 20 per cent of qualifying expenditure for plant contracted for on or before 30 April 1981 or 18 per cent qualifying expenditure for plant contracted for after that date. However, the 40 per cent rate applies to so much of the eligible expenditure incurred by 3 June 1979 as was attributable to plant installed as at that date even though the uncompleted plant was not first used or installed ready for use by 30 June 1979.

Capital expenditure incurred on or after 1 October 1980 in effecting or upgrading mains elec­ tricity connections to a property on which a business is carried on is deductible in the year the expenditure is incurred. Certain amounts paid in insulating a taxpayer’s first home that was con­ tracted for or commenced to be constructed by the taxpayer on or after 1 October 1980 are deduct­ ible in the year in which they are paid. A 100 per cent depreciation allowance is available for the cost of plant contracted for on or after 1 October 1980 that is used in Australia exclusively to store

fuel held for use in a business as fuel or as trading stock for disposal. Special concessions involving a deduction loading and income exemption are available for capital investment in the production of certain new Australian films where that expenditure is under a contract entered into on or after

that date.

RATES OF TAX The tax on a person’s taxable income is arrived at by applying to that taxable income the rates imposed by the relevant Act and deducting from the amount so ascertained the amount of any

78

rebates or credits to which the taxpayer is entitled. The rates of tax payable by individuals for the financial year 1981-82 are those declared by the Income Tax (Rates) Act 1976 and imposed by the Income Tax (Individuals) Act 1981. The rates of tax payable by companies, corporate unit trusts and superannuation funds for the financial year 1981-82 are imposed by the Income Tax

(Companies, Corporate Unit Trusts and Superannuation Funds) Act 1981. The Income Tax (Non-Resident Companies) Act 1978 imposed an additional tax of 5 per cent on the taxable income, as reduced by specified items of income, of non-resident companies for the 1977-78 and subsequent income years.

Individuals

The Income Tax (Rates) Act 1976 declared the rates of tax payable by individuals for the 1981-82 financial year. The rates declared by the Act apply for a financial year only where an Act imposing tax for that year so provides. The Income Tax (Individuals) Act 1981 imposed tax for the 1981-82 financial year at the rates declared by the Income Tax (Rates) Act 1976 for that

financial year.

The Income Tax (Diverted Income) Act 1981 declares the rate of tax payable on income in respect of which a taxpayer is assessed and liable to pay tax in accordance with Division 9C of Part III of the Assessment Act.That Division is designed to counter tax avoidance schemes devised to exploit the tax exempt status of certain organisations, associations, funds and other bodies.

The rate declared by the Income Tax (Diverted Income) Act 1981 is that payable by a trustee of a trust estate in respect of income in respect of which the trustee is liable, in pursuance of section 99a of the Assessment Act, to be assessed to pay tax (60 per cent for 1981-82), which is equivalent to the maximum rate applicable to the income of individuals.

The general rates of tax applicable to the incomes of most individuals in 1981-82 are shown in the table below.

GENERAL RATES OF TAX— INDIVIDUALS

1981-82 Financial Year, 1981-82 Income Year

Total taxable income _ , , ,, ·

_______________________________ Tax at general rates on total taxable income

Not less than— Not more than—

$ $ $ $

1 4 195 Nil

4 195 17 894 Nil + 32c for each $ 1 in excess of 4 195

17 894 35 788 4 383.68 + 46c for each $ 1 in excess of 17 894

35 788 12 614.92 + 60c for each $ 1 in excess of 35 788

Primary Producers Where a taxpayer is engaged in primary production he may be entitled to a benefit under the averaging provisions. These provisions allow a special averaging rebate to be deducted from ordinary tax where a primary producer’s taxable income exceeds his average income, that is,

broadly, the average of taxable incomes of the current year and each of the previous four years in which the taxpayer was engaged in primary production. The calculation of the rebate is such that averaging cannot operate to the detriment of a primary producer and will only apply where it results in a reduction in income tax otherwise payable.

The averaging rebate varies according to the amount of primary production and other income which is included in taxable income. Primary production income is that derived from the carrying on of a business of primary production (e.g. from the sale of livestock, wool, wheat and other

79

produce) or those amounts that are included in a taxpayer’s assessable income in consequence of the taxpayer carrying on a business of primary production. Broadly, these latter amounts would be withdrawals of Income Equalization Deposits, bad debts (incurred in the primary production business) recovered, insurance recoveries for losses of livestock and trees and any adjustments for excess depreciation of assets used in a business of primary production. Primary production income does not include, for example, income derived from contract work on another person’s property, salary or wages (other than a share of primary production income paid in the form of salary or wages to a partner in a partnership), interest on an Income Equalization Deposit, dividends from a primary production company, or income derived for service on a primary production marketing board.

Averaging rebate is calculated in accordance with the following formula:

Basic averaging benefit x Income eligible for averaging benefit

Taxable income

where:

Basic averaging benefit is any excess of tax on taxable income at ordinary rates over tax on taxable income at the notional rate for averaging (normally, the rate applicable to the average income).

Income eligible fo r averaging benefit is— (a) where the taxable income from sources other than primary production is $5000 or less— the total taxable income; and (b) in other cases, the sum of—

(i) that part of the taxable income derived from primary production; and (ii) the amount, if any, that remains after deducting from $5000 the excess over $5000 of taxable income from sources other than primary production (where a loss is incurred in a business of primary production, the amount calculated under this

sub-paragraph is reduced by the amount of that loss).

The effect of these calculations is to limit the total income to which averaging benefit can be applied to primary production income plus a maximum of $5000 income from other sources. Where income from other sources exceeds $5000, the benefit otherwise conferred on such income is reduced progressively and, where this income is $10 000 or more, no benefit is available other than in respect of primary production income.

Minors Commencing in the 1979-80 income year, special taxation provisions may apply to income, whether derived directly or through a trust, of a taxpayer who is a minor—a person who is under the age of 18 years at the end of the year of income. Under this system, subject to shading-in arrangements, a minimum rate of tax equal to the middle rate of personal tax—46 per cent in

1981 -82—is imposed on specified income in excess of $ 1040.

There are, however, a number of important exceptions to the new system. Firstly, a taxpayer who is a minor and who comes within one of several categories of excepted persons (for example, a person who at year’s end is married, engaged in a full-time occupation, or within certain categories of handicapped persons) is wholly outside the system and is taxed on his or her income in the normal way.

k

Secondly, a minor who is not excluded from the system as an excepted person, may be entitled to relief from the higher tax generally imposed under the system by reference to the nature of his or her income. Particular categories of income, including certain types of trust income defined as ‘excepted income’, may be excluded from the system and attract tax only according to the rules applicable to individuals generally, such as income from the minors own personal services, from

inheritances and other property arising on the death of another person, from compensation moneys, etc.

Tax payable by a minor to whom the system applies is generally the tax calculated at normal rates on income which is outside the system (excepted income), plus tax calculated at higher rates on income to which the system applies (eligible income).

Tax is calculated on eligible income in the following way: (a) where eligible income is $1040 or less, tax is not payable—unless total taxable income is $4196 or more, when ordinary rates apply to total taxable income, including the zero rate on taxable income up to $4195;

(b) where eligible income exceeds $1040 but does not exceed $3432, shading-in provisions limit the tax otherwise payable (i.e., on all the eligible income at 46 per cent), to the greater of 66 per cent of the excess of eligible income over $1040, or the marginal tax that would be payable on the eligible taxable income if it were taxed under the ordinary

provisions; (c) where eligible income exceeds $3432, it is taxed at the middle rate of tax, 46 per cent, except where the ordinary rate applicable to the marginal taxable income is greater—so

that any income over $35 788 will be taxed at the maximum personal rate of 60 per cent in 1981-82.

Income of a trust estate to which a child under 18 years of age is, or is deemed to be, presently entitled, continues to be taxable in the trustee’s hands under section 98, but may be taxed under the new system on the same basis as would apply if the child derived the income directly—see below under the heading O ther Classes of Taxpayers’.

Companies, Corporate Unit Trusts and Superannuation Funds The Income Tax (Companies, Corporate Unit Trusts and Superannuation Funds) Act 1981 imposed primary tax on companies at the general rate of 46 per cent for the 1981-82 financial year. The general rate applies to the taxable incomes of all companies except non-profit companies that

are friendly society dispensaries, which are liable to tax at the rate of 41 per cent for the 1981-82 financial year.

The rate of tax for friendly society dispensaries will be increased, as from the 1983-84 financial year, to the rate which applies to non-profit companies generally.

Private companies, as well as being liable to tax at the general rate of 46 per cent on taxable income, are liable for additional tax if there is an insufficient distribution of taxable income by way of dividends. Tax on the undistributed amount as defined is imposed at the rate of 50 per cent.

For the purposes of the assessment of tax a company is regarded as a public company if, broadly, its shares are on the official list of a stock exchange—in Australia or elsewhere—and it is not capable of being controlled by relatively few individuals. A subsidiary of a public company is itself classified as a public company, subject to its meeting certain tests specified in the Assessment

Act. A company that is not a ‘public’ company is classified as a ‘private’ company.

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A company other than a non-profit company is liable to pay primary tax if the taxable income is $1 or more. A non-profit company, however, is not liable to tax unless the taxable income exceeds $416. Where a non-profit company, other than a friendly society dispensary, has a taxable income of $2542 or less the maximum amount of tax payable is 55 per cent of the excess of the taxable income over $416 less any rebate or credit to which the company is entitled. The maximum tax payable by a friendly society dispensary with a taxable income of $2311 or less is 50 per cent of the excess of the taxable income over $416 less any rebate or credit to which it is entitled.

The Act imposes tax for the 1981-82 financial year on the net income of corporate unit trusts. The rate of tax payable by a trustee on the net income of a corporate unit trust to which section 102K of the Assessment Act applies is 46 per cent.

The Act also imposes tax for the 1981-82 year on superannuation funds. The rate of tax imposed on a superannuation fund that is liable to tax in pursuance of section 121CA or section 121CB of the Assessment Act is 50 per cent. A rate of 60 per cent is imposed on superannuation funds liable for tax in pursuance of section 121 DA of that Act. These rates do not apply to a fund’s investment income that is subject to tax under section 121D of the Assessment Act. For the

1981 -82 financial year, the rate of tax for section 121D purposes is 46 per cent.

The Income Tax (Non-Resident Companies) Act 1978, imposes an additional tax of 5 per cent on the ‘reduced taxable income’ of non-resident companies. The base for the additional tax is the taxable income of a non-resident company as reduced by the exclusion of certain categories of income (if any) included in the taxable income. One such exclusion is net dividend income. The other exclusions relate to income taxed under special provisions, and, in the case of non-resident life assurance companies, the proportion of the taxable income that is allocated to policy holders.

Other Classes o f Taxpayers In addition to declaring the general rates of tax payable by individuals for 1976-77 and subsequent years and the special rates applicable to minors for 1979-80 and subsequent years the Income Tax (Rates) Act 1976 declares the rates of tax payable for those years by persons in receipt of abnormal income and by trustees of certain trust estates as well as certain special rates of tax. Those rates which are summarized below are declared by the Income Tax (Rates) Act 1976 and imposed for the 1981-82 financial year by the Income Tax (Individuals) Act 1981. •

• Tax payable in respect of certain partnership income to which section 94 of the Assessment Act applies—imposed at a rate sufficient to bring the aggregate rate of tax, after allowance of the averaging rebate (if any) up to 50 per cent. • Tax payable by a trustee on income to which a beneficiary under a legal disability is presently

entitled or to which a beneficiary is by reason of having an indefeasible vested interest in that income, deemed to be presently entitled and to which section 98 of the Assessment Act applies—imposed at basically the same rates of tax as those applying to individuals generally including where the income falls to be taxed under the new arrangements for minors, and beneficiaries who are minors, the rates applicable to the income of minors. • Tax payable by a trustee on income to which no beneficiary is presently entitled:

Section 99 Where the trustee of an estate of a person who died less than three years before the end of the year of income is liable to be assessed under Section 99—tax is payable at the rates payable by individual taxpayers generally.

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Where an assessment is made under Section 99 in respect of any other trust estate—tax is payable by the trustee at the same rates as those payable by individuals, subject to the following modifications— (a) the minimum taxable income is $417;

(b) where the income exceeds $416 but does not exceed $1155 the tax payable is limited to 50 per cent of the excess over $416; and (c) subject to the minimum taxable income and associated shading-in provisions, the first $4195 of income is taxed at the rate of 32 per cent.

These other trust estates comprise: • estates of persons who died three years or more before the end of the year of income; • estates of bankrupts; • trust estates consisting of compensation moneys of various types, of moneys arising

directly as a result of the death of a person, of property settled pursuant to a divorce or judicial separation, and of funds raised by public appeal for persons in necessitous circumstances.

Section 99A Tax is imposed at a flat rate of 60 per cent.

REBATES AND CREDITS

A rebate of tax is a reduction in the amount of tax otherwise payable, calculated by applying to the amount subject to rebate the average rate of tax payable by the taxpayer or some special rate. It may also take the form of a flat amount allowed in reduction of the tax otherwise payable, e.g., the maximum rebate for a spouse of $830 for the 1981-82 income year. Where the total amount of

specified concessional expenditure exceeds $1590 a rebate is allowable at the standard rate of tax (32 per cent for 1981-82) in respect of the excess of the expenditure over that amount. Eligible expenditure includes net medical expenses, funeral expenses (up to $100 per deceased person), life insurance and superannuation payments (up to $1200 per taxpayer), education expenses and self education expenses (limited to $250 per student), rates and land taxes (up to $300 in respect of sole

or principal residence). A rebate of 32 cents in the dollar is allowable in respect of contributions by the taxpayer for basic hospital and medical insurance for the taxpayer, his or her spouse and the children of the taxpayer or spouse. Rebates may also be allowable in respect of certain dependants and housekeepers, to sole parents and to persons who resided in Zones A or B or have served in the

Defence Force in prescribed overseas localities.

A rebate of 27 cents for each $1 of share capital subscribed to petroleum mining companies engaged in petroleum exploration and development activities may also be available to a shareholder where the companies elect to forgo deductions for expenditure of those subscriptions on such activities.

In addition rebates are available in respect of certain classes of income. For example, a public company which is a resident of Australia is allowed a rebate in respect of dividends received. The amount of this rebate is calculated by applying the average rate of tax payable by the company to the amount of any dividends included in its taxable income. A private company is also entitled to

this rebate but, where the dividends are received from another private company, the rebate may be halved. Special provisions apply where the dividends received by the company, whether public or private, arise out of dividend stripping operations and where options for the valuation of trading stock have been exercised by a company in a particular way for the purpose of increasing the rebate

otherwise allowable on its dividend income.

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Both individuals and companies are also entitled to a rebate in respect of interest on government loans raised prior to 1 November 1968. The rebate in this case represents 10 cents for each $1 of such interest included in the taxable income.

A further rebate is available in the case of individual taxpayers whose taxable income exceeds a specified figure—$17 894 for 1981-82 and includes certain amounts in respect of lump sum payments on termination of employment. The effect of this rebate is to ensure that such lump sums are taxed at no more than 32 per cent for 1981-82.

A credit may be allowed against the tax payable by a taxpayer in respect of overseas dividends, income from Papua New Guinea, and certain income derived from a country with which Australia has concluded a Double Tax Agreement in respect of tax paid on the overseas income.

GENERAL Payment o f Tax

Tax on the income of individuals is collected in the year in which the income is derived by means of systems of tax instalment deductions and provisional tax. A salary or wage earner has tax instalments deducted from his pay by the employer who remits the money monthly to the Taxation Office. A taxpayer with annual income, other than in the nature of salary and wages, of $1000 or more is liable to pay provisional tax in respect of that income if the taxable income for the year is equal to or greater than the minimum taxable amount. Provisional tax for a year is calculated by reference to the taxable income of the previous year adjusted to take account of the estimated increase in incomes generally in the current year, but having regard to the salary and wage income included in that taxable income. Taxpayers to whom provisional tax for a year is notified are entitled to ‘self assess’ their provisional tax by submitting to the Taxation Office estimates of their taxable income for that year and applying to have their provisional tax varied accordingly. The amount of tax instalment deductions or provisional tax paid in respect of a particular year is credited against the amount of tax subsequently assessed for that year.

Companies and corporate unit trusts are also required to pay tax by instalments. For 1981-82 companies were called on to pay instalments by dates not earlier than 15 August 1981, 15 November 1981 and 15 February 1982 for credit against tax payable on 1980-81 income. The first due date for payment of the balance of tax was no earlier than 30 April 1982. Some companies and corporate unit trusts with small amounts of tax are not required to pay by instalments—the

first due date for payment was early in March 1982.

Notice o f Assessment On the basis of the information disclosed in a taxpayer’s annual return of income a notice of assessment is issued showing the taxable income and the amount of tax payable thereon. The notice also shows the amount of any rebates, any provisional tax debited, any additional tax incurred for

late returns or omitted income or false claims in the return, any credits due for instalment deductions, provisional tax previously paid or for tax paid abroad, the balance of tax payable or refundable on the assessment and the due date for payment. Assessments in which provisional tax is levied are not due for payment before 31 March each year.

Objections and Appeals Machinery is provided in the Assessment Act for the lodgment of objections to assessments. A taxpayer dissatisfied with the decision on an objection may request reference of the decision to one of three Boards of Review, where hearings are conducted with a minimum of legal formality.

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Alternatively, the taxpayer may request that the objection be treated as an appeal to be referred to a specified Supreme Court. (See ‘Statutory Taxation Boards’.)

Relief from Payment o f Tax

Taxpayers who might suffer a serious financial hardship through the payment of tax may apply for relief from payment of their liability. A Board of Relief exists to consider such applications. (See ‘Statutory Taxation Boards’.)

Withholding Tax

Australia, in common with many other countries, provides in its income tax legislation for the payment of tax on certain classes of income by a system of withholding at source. This method of taxation applies to most dividends, and to a wide range of interest payments, derived by non-residents. As mentioned at page 00, interest payments may be subject to withholding tax where

they are derived from Australia by a resident in the course of carrying on a business through a permanent establishment overseas. Tax at the appropriate rate is deducted by Australian dividend paying companies, by borrowers and by Australian nominees of non-resident investors from the dividends and interest payable to non-residents and is remitted to the Taxation Office. The tax so deducted represents the non-resident recipient’s final liability for Australian tax on the dividend or interest payments.

The rates of withholding tax are set out in the Income Tax (Dividends and Interest Withholding Tax) Act 1974. The declared rate of withholding tax on dividends is 30 per cent. However, Australia has concluded double taxation agreements with a number of countries which generally limit withholding tax on dividends derived by residents of these countries to 15 per cent of

the gross dividends. The rate of 15 per cent also applies in respect of dividends derived by residents of Papua New Guinea.

The declared rate of withholding tax on interest is 10 per cent. The Income Tax (Withholding Tax Recoupment) Act 1971 imposes a special tax on interest on certain overseas loans which initially qualified for an exemption from withholding tax but which subsequently cease to qualify.

The Income Tax (Mining Withholding Tax) Act 1979 also provides for collection, by way of withholding tax, of income tax on mining payments made on or after 1 July 1979 to aboriginals and aboriginal groups and bodies in respect of mining and exploration activities on aboriginal land. Whilst the liability for the tax rests with the aboriginals or bodies receiving the payment, the mining

company, Government or person that makes the payment has a responsibility to deduct from the payment, at the declared rate of 6.4 per cent of the gross payment, the amount of tax payable and remit this to the Taxation Office.

Relief of Double Taxation

Australia has concluded comprehensive agreements for the avoidance of double taxation with the United Kingdom, the United States of America, Canada, New Zealand, Singapore, Japan, the Federal Republic of Germany, the Netherlands, France, Belgium, the Philippines, Switzerland, Malaysia, Sweden and Denmark. Limited agreements dealing with airline profits have been

concluded with France, Italy and Greece. In addition a comprehensive agreement with Norway has been signed but will not enter into force until all necessary constitutional processes are completed in both countries.

A main purpose of these agreements is, in one way or another, to avoid the effect of double taxation on income flowing between Australia and each of these countries.

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Amendments to the Acts

Since the preparation of the Sixtieth Report, the Acts relating to income tax other than the Rates Acts (see ‘Rates of Tax’, page 78) have been amended by the following enactments:

Act Number and year Date of assent

Income Tax (International Agreements) Amendment Act (No. 2) 1981 . . . 143 of 1981 Income Tax Laws Amendment Act (No. 3) 1981 .............................................. 154 of 1981

Income Tax Assessment Amendment Act (No. 2) 1981 .................................... 175 of 1981

Income Tax Assessment Amendment Act 1982 ................................................... 29 of 1982

Income Tax Assessment Amendment Act (No. 2) 1982 .................................... 38 of 1982

Income Tax Assessment Amendment Act (No. 3) 1982 .................................... 39 of 1982 * •

21 October 1981 26 October 1981 2 December 1981 17 May 1982 2 June 1982 2 June 1982

Income Tax (International Agreements) Amendment Act (No. 2) 1981

This Act gave the force of law in Australia to a comprehensive double taxation agreement between Australia and Denmark which was signed in Canberra on 1 April 1981. The agreement entered into force on 27 October 1981 following an exchange of diplomatic notes in Canberra.

The agreement accords in substantial practical effect with Australia’s other modern compre­ hensive double taxation agreements. However, special provisions contained in the agreement pro­ vide for Australian resident individual shareholders who are beneficially entitled to dividends from companies resident in Denmark to receive the benefit of a credit by way of a payment from the

Danish Government equivalent to one to which individual Danish shareholders are entitled.

For Australian tax purposes, the sum of the dividend and the credit will be treated as a dividend and taxed accordingly and credit will be allowed up to the amount of the Australian tax thereon for the Danish tax.

The agreement has effect in Australia, for withholding tax purposes, from 1 January 1982 and, for other income taxes, from 1 July 1982.

Income Tax Laws Amendment Act (No. 3) 1981

Income o f certain unit trusts

The Act inserted a new Division 6b—sections 102D to 102L—into Part III of the Principal Act. The broad effect of the new Division is that a public unit trust affected by the amendments will be taxed as if it were a company and distributions of trust income or other profits will be treated as if they were dividends paid by a company.

A unit trust will be subject to the new provisions if— • the trust was established under an arrangement by which property which was formerly owned by a company (or an associated company) became the property of the unit trust and under the arrangement any shareholder in the company was to be given a right or option to take up

units in the trust or was to be given a preference or advantage in the allocation or acquisition of units in the trust; • the trust is a resident unit trust (as defined) in relation to the year of income; • the trust is a public unit trust in relation to the year of income. Subject to other conditions, a

unit trust will be “public” for this purpose if its units are—

(a) listed on a stock exchange, (b) held by 50 or more persons, or (c) available for investment by the public; and

• it was intended as part of the arrangement that the trust would become a public unit trust.

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The new provisions apply in relation to 1980-81 and subsequent income years where the public unit trust was established after 11 July 1980. Public unit trusts established on or before 11 July 1980 will be subject to the new provisions from the commencement of the 1983-84 income year.

Gifts The Act also amended section 78 of the Principal Act under which deductions for gifts of the value of $2 or more are available where gifts are made to specified funds, authorities or institutions in Australia.

One amendment authorises deductions for gifts made after 30 June 1981 to the Victorian Arts Centre Trust.

Another amendment authorises a deduction for gifts made during the 1981-82 financial year to a public fund established and maintained exclusively for promotion or observance of the In­ ternational Year of Disabled Persons by a committee appointed by the Commonwealth, a State or the Northern Territory.

Assessment o f friendly society dispensaries

The Act repealed, with effect from the start of the 1982-83 income year, Division 9a of the Principal Act. That Division required friendly society dispensaries to pay tax on 10 per cent of the aggregate of gross proceeds from pharmaceutical sales and amounts received from the Commonwealth under the National Health Act for supplying pharmaceutical benefits.

The repeal of Division 9A and the consequential amendments to sections 6, 23, 103a, 117 and 121F of the Principal Act mean that income derived by friendly society dispensaries during the 1982-83 income year and subsequent years will be subject to tax in accordance with the general provisions of the income tax law. Because they have the characteristics of a mutual organisation,

friendly society dispensaries will not be taxed on receipts from members, but net profit attributable to trading with non-members and investment income will attract tax, as will all amounts received from the Commonwealth under the National Health Act and the Repatriation Act for the supply

of pharmaceutical benefits, whether to members or to non-members. The rate of tax will be that which applies to non-profit companies generally.

Capital expenditure incurred in the development o f a mining property or oil field

Further amendments effected by this Act provide for reduced rates of deduction in respect of specified capital expenditures incurred in developing a mining property or oil or natural gas field in Australia.

For allowable capital expenditures incurred after 18 August 1981 (unless contracted for on or before that date or, in respect of property constructed by the taxpayer, unless construction commenced on or before that date) the deduction allowable on a life-of-mine or life-of-field basis to be calculated by reference to the lesser of the estimated life of the mine or field or 10 years

(instead of the previous maximum of 6 years).

Income Tax Assessment Amendment Act (No. 2) 1981 Return to work payments

The Act introduced a new provision—paragraph 26 (eb)—into the Principal Act to include in a taxpayer’s assessable income any payment made to the taxpayer under an agreement entered into for the purpose of having the taxpayer resume performing work or rendering services. The new provision applies to such a payment made under an agreement entered into after 11 August 1981.

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The Act also made provision for PAYE tax instalment deductions to be made from paragraph 26 (eb) payments. Income tax regulations, prescribing the rate of the deductions as 32 cents in the dollar, were gazetted on 18 December 1981.

Employees’ housing

This Act introduced a new section—section 26AAAB—into the Principal Act to provide, in certain circumstances, a concessional basis for determining the taxable value to employees of residential accommodation provided to them free or at low cost by their employers. The new section applies to assessments raised in respect of the 1977-78 income year and subsequent years and limits the amount of the housing benefit to be included in an employee’s assessable income to

10 per cent of the market rental value of the accommodation, less the amount of any rent paid by the employee. The rental value of accommodation for income years after the first year of occupation by a taxpayer is to be adjusted by reference to movements in the rent sub-group of the Consumer Price Index.

A taxpayer is eligible for the concession if he or she does not reside or work in, or adjacent to, an urban centre. For the purposes of section 26AAAB, an urban centre is a city or town with a popu­ lation of 12,000 or more and an area adjacent to an urban centre is an area within 100 kilometres of the centre of a town or city with a population of 130,000 or more people or within 40 kilometres of a town or city with a population of 12,000 or more. The population figures to be used are those published by the Australian Bureau of Statistics as a result of the 1976 Census. Other requirements to be satisfied before the taxpayer will be eligible for the concession are that it must be customary in the industry in which the taxpayer is employed for employers to provide free or subsidised housing for their employees and that, in the case of the particular taxpayer, it was necessary for his or her employer to provide such accommodation for any of the following reasons:

• the nature of the employer’s business is such that employees are liable to frequent movement from one residential location to another; • in the area in which the employee is employed there is not sufficient suitable residential ac­ commodation otherwise available; or • it is the custom in the employer’s industry to provide free or subsidised housing for employees. The concession may also apply to a taxpayer who resides in, or adjacent to, an urban centre if all of the following conditions are satisfied:

• the employer’s industry is one in which it is customary to provide free or subsidised housing for employees at or in close proximity to the work place; • the employee has no alternative to occupying the accommodation provided because suitable alternative accommodation is not available at or in close proximity to the work place on

reasonable terms and conditions or the employee is required by the employer to live at or near the work place and to be on call; • the conditions under which the employee occupies the accommodation are onerous because of its proximity to the work place; and • the employer also provided accommodation connected with the taxpayer’s work place for at

least five other employees.

Income Tax Assessment Amendment Act 1982

Assessable income from short-term property transactions This Act amended section 26AAA of the Principal Act to ensure that profits made on certain short-term property transactions do not escape tax. Section 26AAA taxes profits arising from the sale of property within 12 months of its purchase by the taxpayer.

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The amendment specifies that section 26AAA applies where a taxpayer sells shares in a private (unlisted) company or an interest in a private trust estate if, at the time of the sale, the company or trustee owns property (“underlying property”) that was purchased by it within the preceding 12 months and the value of the property is not less than 75 per cent of the net worth of the company or trust estate. In such a case, the taxpayer’s assessable income includes so much of the sale price of the shares or the interest in the trust estate as reflects an increase in the value of the underlying

property from the time it was purchased to the time when the shares in the company or interest in the trust estate were sold by the taxpayer. The amendment applies on a similar basis where shares in a company or an interest in a trust estate or partnership are sold and the company, trustee or partnership in turn has a proprietary interest, through one or more interposed companies, partnerships or trusts, in property that was purchased within the previous 12 months.

Section 26AAA also now applies where a taxpayer sells property, received as part of a distribution in specie by a private company or trust estate, that was purchased by the company or trustee within the preceding 12 months. In such a case, the taxpayer is deemed to have purchased the property at the time it was purchased by the company or trustee—and for the same price—if

the property constitutes not less than 75 per cent of the net worth of the company or trust at the time of distribution. Thus, profit from the sale of the property by the taxpayer within 12 months of its purchase by the company or trustee is included in assessable income by operation of existing provisions of section 26AAA.

The amendments apply to underlying property purchased by a company, partnership or trustee after 10 September 1981, but not generally to trading stock, depreciable plant or property purchased for resale at a profit. Nor do they apply to sales of shares in a company or units in a unit trust that are listed on a stock exchange or are ordinarily available for purchase or subscription by

the public, nor to the sale of property distributed in specie by such a company or unit trust. Living-away-from-home allowance

The Act removed the exclusion of members of the Defence Force from the operation of section 51a, which authorises a deduction where the amount of any living-away-from-home allowance is included in the assessable income of an employee. The practical effect of the section is that such allowances are taxable to the extent of a maximum of $2 per week.

The amendment ensures that allowances received by Defence Force personnel serving overseas continue to receive parallel tax treatment to similar allowances received by their civilian counterparts.

Special depreciation on basic iron and steel production plant The Act introduced into the Principal Act a new section—57AK—which authorises special accelerated rates of depreciation for plant used primarily and principally in the production of basic iron and steel products.

The special rates apply to eligible plant acquired under a contract entered into after 18 August 1981 and before 1 July 1991, and first used or installed ready for use before 1 July 1992. Plant constructed by the taxpayer qualifies on the same basis if construction commences within that period.

For the purposes of the special rates, basic iron and steel products are, broadly, pig iron, ingots, blooms, billets and slabs, rerolling coils, universal plates, rails, bars and rods (excluding bright bars), angles and hot rolled strip and sheet and plant (unworked or simply polished). Similar forms of low alloy or high carbon steel, and sponge iron, are also treated as basic products.

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Plant eligible for the accelerated rates includes direct production plant such as furnaces and hot rolling mills. Plant used by the producer within the production premises primarily and principally on necessary associated processes also qualifies for the accelerated rates.

Eligible associated processes are—

• the production, preparation or treatment of raw materials and other goods consumed primar­ ily and principally in basic iron and steel production; • the production or maintenance of necessary plant or plant components; • materials transport, and trimming, cutting or packing of basic iron and steel products or goods

used in qualifying processes; • pollution and waste control; • relevant apprentice training.

Road vehicles of a kind ordinarily used to transport persons or goods are not eligible for the accelerated rates available under section 57a k .

Taxpayers may elect to have normal rates of depreciation apply to individual plant items in­ stead of the special 20 per cent or 333 per cent rates. Such an election must ordinarily be made at the time of lodgment of the income tax return in which depreciation is first claimed for the particu­ lar item of plant. Once made, an election is irrevocable.

Gifts

The Act also amended section 78 of the Principal Act under which deductions for gifts of the value of $2 or more are available where gifts are made to specified funds, authorities or institutions in Australia.

One amendment authorises deductions for gifts made after 5 February 1982 to the various State or Territory branches of the Royal Society for the Prevention of Cruelty to Animals.

Another amendment enables gifts made during the 1981-82 financial year to the Help Poland Live Appeal conducted by the Australian National Committee for Relief to Poland, the Australian Red Cross Poland Appeal and the World Vision of Australia Poland Emergency Appeal to qualify for deduction.

Further amendments modify the basis of deduction for gifts made after 14 October 1981 under the Taxation Incentives for the Arts Scheme.

Generally, deductions are available under the scheme for gifts to works of art and other cultural property accepted for inclusion in a collection maintained by the Australiana Fund, a public art gallery, public library, public museum or Artbank. The amount of the deduction is generally equal to the value of the property at the date the gift was made.

However, in respect of gifts made after 14 October 1981 where property is donated within 12 months of its acquisition by the donor, the deduction is limited to the lesser of the value of the donated property and any amount paid for it by the donor. The amount of the deduction is simi­ larly limited, regardless of how long the donor has owned the property, if it was acquired by the donor for the purpose of being donated, or was acquired subject to an agreement or understanding that it would be donated. Gifts of property inherited by the donor are not subject to these rules.

Income tax zone allowance rebates The Act amended section 79a of the Principal Act to effect changes to the income tax zone allowance arrangements.

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Under the new arrangements that apply from 1 November 1981, the part of the zone rebate that is based on the rebates in respect of a taxpayer’s dependants was increased from 25 per cent of the relevant rebate amount to 50 per cent for people in Zone A, and from 4 per cent to 20 per cent for those in Zone B.

Also from 1 November 1981, a special basic rebate of $750, in lieu of the ordinary basic rebate of $216 for Zone A and $36 for Zone B, is available for people residing or spending the required period of time in especially isolated areas in either Zone, that is, at places in excess of 250 kilometres by the shortest practicable surface route from the centre of the nearest

population centre of 2500 or more (based on 1976 census data).

The test for determining whether a person qualifies for a zone rebate—broadly that the person resides or is actually present in a zone for more than half of a year of income—was modified in two respects. First, a person who resides or spends the required period of time in a zone (not including any such time prior to 1 January 1981) over a period of two consecutive

income years but who does not satisfy the usual test in relation to either income year concerned, receives a rebate in the latter income year. Second, a person who resides in a zone for a continuous period of up to five income years (not including a period prior to 1 January 1981) but who does not satisfy the usual test in the first and last of the income years concerned is

entitled to a rebate in the last year, provided the period in the first income year combined with that in the last income year exceeds 182 days.

In line with the increase in the dependant component of the Zone A rebate from 25 per cent to 50 per cent, the Act also provided for a similar increase in the dependant component of the comparable rebates available to certain persons serving overseas with a United Nations’ armed force (section 23ab of the Principal Act) and to Defence Force members serving in certain overseas localities (section 79B of the Principal Act).

Income o f trust estates and o f dependent children Further amendments effected by this Act relate to the system for taxing the income of trust estates and of dependent children that was introduced in 1980.

The first of the amendments is intended to counter arrangements that rely on a claim that the trust provisions deeming a beneficiary to be presently entitled to income of a trust estate in which that beneficiary has a vested and indefeasible interest can be manipulated so that a multitude of beneficiaries other than individuals, for example, companies, may obtain the

benefit of the tax-free threshold for individuals.

The other amendment makes clear that income derived by a trading trust from payments for services rendered by its employees, which is distributed to a minor beneficiary, is not ‘employment income’ of the minor and is therefore not excluded from the special minor’s tax that applies in relation to certain income of minors under Division 6AA of the Assessment Act.

The above measures which were outlined by the Treasurer on 27 August 1981 apply to income derived after that date.

Profit shifting arrangements

This Act inserted a new Division 13 titled ‘International agreements and determination of source of certain income’. The new Division which contains provisions to deal with international profit shifting arrangements—sections 136AA to 136AG—replaces the repealed section 136.

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The new Division is designed to counter losses to the Australian revenue that arise from ar­ rangements involving the shifting of profits out of Australia, whether by transfer pricing or other means. The provisions will generally apply— (a) where property, including services, is supplied or acquired under an international agree­

ment by parties two or more of whom were not dealing at arm’s length with each other in relation to the supply or acquisition of the property; and (b) where the Commissioner of Taxation is satisfied that an arm ’s length consideration has not been paid. For this purpose, an agreement is an international agreement if property is supplied or acquired under it either: (a) by a non-resident otherwise than in connection with a business carried on in

Australia at or through a permanent establishment; or (b) by a resident carrying on business out­ side Australia where the property is supplied or acquired in connection with that business.

Where these conditions are satisfied, the new Division empowers the Commissioner to redeter­ mine a taxpayer’s assessable income or allowable deductions by substituting an arm’s length con­ sideration for that which the taxpayer has given or received under the international agreement.

The new Division also authorises the Commissioner to effect corresponding tax adjustments in favour of a taxpayer or other persons, when the provisions have been applied in relation to an inter­ national agreement to which that taxpayer is a party.

Profit shifting arrangements—other than those involving separate legal entities—may also be scrutinized under these provisions. For example, where there is a profit shifting between a head office in one country and its branch in another country, the Commissioner is authorised to adjust as- | sessable income and allowable deductions by reference to arm’s length principles.

Where the new Division has been applied to increase a taxpayer’s liability to income tax, ad­ ditional tax equal to 10 per cent per annum of that tax increase is imposed, subject to a power of re­ mission by the Commissioner.

The new Division applies to income derived or allowable deductions incurred after 27 May 1981.

Medical expenses The Act amended section 159P to give recognition to recent developments in rules relating to professional practice. Medical expenditures, of the kind that in the past have qualified as rebatable amounts where payment was made to a legally qualified or registered person who provided the rel­ evant service, are now rebatable where the payment is made for professional services provided by | such a person but is made to a corporate or other unqualified employer of that person.

The amendment applies to payments made on or after 1 July 1981.

Income Tax Assessment Amendment Act (No. 2) 1982 Disclosure o f taxation information

This Act amended the secrecy provisions contained in section 16 of the Principal Act to permit the Commissioner of Taxation to supply information from income tax records for the purposes of the new Home Deposit Assistance Scheme and to certain Royal Commissions for the purpose of conducting their enquiries.

The Royal Commissions to which taxation information may be disclosed are:

• the Royal Commission appointed to enquire into the activities of the Federated Ship Painters and Dockers Union;

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• the Royal Commission appointed to enquire into drug trafficking; and • any other Royal Commission that is given terms of reference which permit it to obtain infor­ mation from taxation records.

By these amendments, a Royal Commission is prohibited from divulging taxation information received by it, except in the following circumstances:

• to the Governor-General in a report by the Royal Commission or in proceedings conducted by the Royal Commission, provided that the information does not identify any person to whom it relates;

• to staff and other persons employed by or under the control of the Royal Commission, for the purposes of the inquiry being conducted by the Royal Commission; • to any person to whom the information relates and, in the case of a company, a person who, on behalf of the company, prepared or was responsible for preparing the information fur­

nished to the Commissioner of Taxation; • to the person who furnished the information to the Commissioner of Taxation (where that person is not the person to whom the information relates); • to any barrister or solicitor appearing before the Royal Commission as the representative of a

person to whom the information may be disclosed; and • to the Attorney-General where the Royal Commission is of the opinion that a law of the Commonwealth has been breached. The Attorney-General may, in turn, convey that infor­ mation to the Commissioner of the Australian Federal Police.

The Attorney-General and the Commissioner of the Australian Federal Police have obligations to preserve the confidentiality of taxation information similar to those imposed on the Royal Com­ missions. Employees and other persons under the control of the Royal Commissions, the Attorney- General and the Commissioner of the Australian Federal Police are also prohibited from divulging

the taxation information to unauthorised persons and the information is not to be used as evidence in any prosecution action. The maximum penalty for any breach of the secrecy obligations under section 16 is $500 or 12 months imprisonment.

Rebate o f tax in respect o f home loan interest

The Act inserted a new subdivision—Subdivision AA, comprising sections 159ZA to 159ZQ—in Division 17 of Part III of the Principal Act. The Subdivision allows an individual resident taxpayer a rebate of tax in respect of certain home loan interest payments made on or after 1 July 1982. The rebate is 32 cents for each dollar of interest paid, subject to an upper limit, but is not to exceed the

tax otherwise payable on an assessment.

The rebate applies in relation to interest paid during the first five years in which a taxpayer occupies as a sole or principal residence any residence in Australia which he or she owns or partly owns. The five year period is measured from the date the person first occupied a sole or principal residence in Australia in which he or she had ownership rights of one kind or another. In the case of

a married person or a person in a de facto marriage relationship, the five year owner-occupancy period runs from the earliest date on which either of the partners first became an owner-occupier of such a residence.

The rebate is available to home-owners who first occupied a sole or principal residence on or after 1 July 1977 or who occupy it not later than 30 June 1985. It is allowable in respect of interest on a loan paid on or after 1 July 1982 if the taxpayer had an interest in the dwelling in that year and provided the interest on the loan accrued while the taxpayer was the occupier of the dwelling.

93

The basic upper limit of the rebate is $500 per dwelling in the first year of owner-occupancy, re­ ducing by $100 per year for each subsequent year. The annual rebate limit is increased by $200 where the dwelling is also home for a dependent child or dependent student. A taxpayer who changes his or her place of residence within the five year period is entitled to the rebate in respect of interest attributable to the acquisition of the second (or subsequent) dwelling, but the upper limit is determined having regard to the date of occupation of the original dwelling.

Special rules apply where occupancy occurred prior to 1 July 1982, where two or more persons have interests in a dwelling which is occupied by them as their sole or principal residence and where a dwelling is also used by a taxpayer for purposes other than as a sole or principal residence.

In the case of a matrimonial home the interest rebate is transferable between spouses irrespec­ tive of which one incurred and paid the interest.

Interest payments which are otherwise allowable as a deduction from assessable income under ordinary income tax rules will continue to be allowed as a deduction and will not attract the rebate.

Income Tax Assessment Amendment Act (No. 3) 1982

Disclosure o f taxation information to certain Royal Commissions In addition to the amendments to section 16 of the Principal Act contained in the Income Tax Assessment Amendment Act (No. 2) 1982, this Act further amended section 16 to specifically pre­ clude a Royal Commission divulging confidential taxation information to the Attorney-General

unless it is of the opinion that the information indicates that a person may have committed an offence against a Commonwealth Act which carries a penalty of six months or more imprisonment.

Exemption o f income o f the Australian Wool Testing Authority Limited The Act inserted in section 23 of the Principal Act a new paragraph, paragraph (jd), to exempt from income tax certain income derived on or after 1 July 1982 by the Australian Wool Testing Authority Limited, a company formed to take over the Australian Wool Testing Authority, a body corporate established under the Wool Industry Act. The exemption applies to income derived from the testing of wool and other fibres and their products, and from the issuing of certificates and the making of reports on such tests. The exemption extends to income derived by the company from the investment of surplus income from its testing activities or of moneys that are to be used in or in connection with its testing operations.

94

Statistics

REVENUE

The revenue obtained from income tax in the eleven years from 1971-72 to 1981-82 is shown in the table below which also expresses these collections as a percentage of total collections by the Tax­ ation Office in each year. TABLE 1

INCOME TAX COLLECTIONS

Financial Years 1971-72 to 1981-82

Percentage of total revenue collected by

Income tax Commissioner

Financial year collections of Taxation

$ %

1971- 72 5 303 717 302 86.6

1972- 73 5 723 369 458 86.9

1973- 74 7 523 426 325 87.2

1974- 75 10 160 944 150 88.4

1975- 76 ................................... 1 1 837 246 615 87.9

1976- 77 13 974 480 428 88.0

1977- 78 15 342 174 998 88.4

1978- 79 15 954 406 581 88.9

1979- 80 18 587 704 368 90.0

1980- 81 22 398 907 062 90.8

1981- 82 26 482 109 250 89.7

INDIVIDUALS AND COMPANIES Tables 2 and 3 which follow summarize the main statistical aggregates for which more detailed classifications are published in ‘Taxation Statistics 1978-79’, ‘Taxation Statistics 1979-80’ and ‘Taxation Statistics 1980-81’, the supplements to the Fifty-eighth, Fifty-ninth and Sixtieth Re­

ports. Explanatory notes on the statistical items and the basis of their compilation are given in the relevant issues of Taxation Statistics. Table 4 shows statistics of Income Equalization Deposits for the financial year 1981-82.

95

TABLE 2

INDIVIDUALS— TAXABLE

Income Years 1978-79 to 1980-81

Item

Income year Income year Income year

1978-79 1979-80 1980-81

Number of taxpayers— Males .......................................................................

Females ..................................................................

T o t a l ..................................................................

Stock at end of year ...................................................

Stock at beginning of year ........................................

Total business i n c o m e ...................................................

Salaries and wages paid ..............................................

Depreciable assets purchased during year . . . .

Depreciable assets disposed of during year . . . . Depreciation a l l o w e d ...................................................

Investment a llo w a n c e ...................................................

Net business income (including net business losses) . Profits (net of losses) from sale of real estate, shares, etc. Salary and wages in assessable income ....................

Net partnership or trust income ..............................

Dividends and interest in assessable income . . . . Gross rents, premiums, etc. in assessable income . . Deductions relating to property i n c o m e ....................

Net primary production income ..............................

Net income ..................................................................

Taxable i n c o m e .............................................................

Total concessional e x p e n d itu re ...................................

Rebates— Spouse, daughter-housekeeper...................................

Invalid r e l a t i v e ............................................................

Parent or parent-in-law .............................................

Housekeeper ............................................................

Sole parent ..................................................................

Zone, overseas f o r c e s ...................................................

Concessional expenditure ........................................

Averaging ..................................................................

Total rebates ..................................................

Net tax assessed .......................................................

3 560 191 3 574 979 3 724 246

1 977 990 2 087 992 2 249 127

5538 181 5 662 971 5973373

$’000 $’000 $’000

456 995 513 402 533 362

387 351 441 608 481 646

5 171 227 5 451 859 6011 774

756 818 837 718 915 941

487 439 554 193 626 054 :

114 037 122 063 132 722

231 634 273 038 309 286

27 179 26 782 32 362

2 021 178 1 941 901 2012 678

16 116 57 581 56 160

49 449 877 54 958 207 64 874 215

5 946 598 6 646 730 7 028 577

2280 720 2 623 147 3 206 667 ··

753 597 866 139 1 042 903

468 845 569 398 778 759 i

1 828 943 2 228 997 2 035 743

59 944 178 66 515 216 77 582 871

58 755 958 65 198 242 75 838 703

769 829 859 721 1 004 037

609 594 578387 798 876 :

149 127 307 j

6 556 3 481 5013 1

6 779 7 647 12 074 I

28 019 30 469 44 664

31 409 32 694 37 833 jf

64 052 73 135 88 001

162 696 184 530 148 439

924 155 935203 1 167 089

12 272 304 14 166 311 16 527 185

■

96

Income year 1979-80

8 046 267 3 475 528 527 646 670 218 9 323 930

Total Private(iz) Public Total (a)

72 780 60 920 9 048 69 968

9 335 671 2019 190 10 376 052 12 395 242

3 307 397 832 465 3 628 605 4 461 070

642 707 7 100 837 461 844 561

116 522 76 106 853 106 929

2 179 533 209 340 2 508 001 2 717 341

6031 917 341 517 5 750 082 6 091 599

2 226 925 214 171 2 531 450 2 745 621

3 111 838 476 713 3 599 042 4 075 755

721 293 246 911 547 299 794 210

5 311 321 633 344 5 544 881 6 178 225

712 886 240 023 544 899 784 922

747 756 66 780 410 945 477 725

233 100

12 937 267 107 280 044

9 534 954 1 553 068 9 746 026 11 299 094

4 214 465 631 493 3 728 062 4 359 555

669 801 156 309 813 704 970 013

1 964 454 300 828 1 921 977 2 222 805

11 115 158 1 727 424 10 738 407 12 465 831

10 534 375 2 913 745 10 899 423 13 813 168

12 254 614 3 473 855 13065 216 16 539 071

TABLE 4 ( a )

INCOME EQUALIZATION DEPOSITS AND WITHDRAWALS— INDIVIDUALS— FINANCIAL YEAR 1981-82

DEPOSITS

$ $ Number $’000 Number $’000 Number $’000 Number $’000 Number $’000 Number

100 900 . 10 6 8 3 1 1 10 6 1

1 000- 4 900 . 218 620 355 1 036 148 426 114 324 36 102 13

5 000- 9 900 . 266 1 655 427 2 545 283 1 741 157 937 71 430 9

10 000- 14 900 . 234 2 523 304 3218 208 2 226 80 837 57 612 4

15 000- 19 900 . 74 1 168 124 1 961 81 1 263 25 389 26 413 5

20 000- 29 900 . 72 1 608 131 2 839 130 2 877 27 558 27 585 3

30 000- 39 900 . 25 825 24 753 41 1 278 5 156 15 476 1

40 000- 49 900 . 19 788 7 291 27 1 105 4 160 1 40

50 000- 74 900 . 19 1 Oil 7 417 24 1 341 6 401 4 230 2

75 000- 99 900 . 5 390 1 75 4 318 2 175

100 000-149 900 . 5 575 5 535 2 220 1 100

150 000-250 000 . 1 200 1 250

Total . . 948 11 369 1 389 13 388 952 13 111 432 4 163 238 2 988 38

$’000 Number 1 30

37 884

60 1213

47 887

84 335

69 390

37 111

58

100 62

12 13 2

435 3 997

$’000 17

2 545 7 368 9 462 5 277

8 536 3 525 2 384 3 501

958 1 430 450 45 452

WITHDRAWALS APPROVED

Size of withdrawal $ $ Number $’000 Number $’000 Number $’000 Number $’000 Number $'000 Number

100- 900 . 30 18 37 19 13 6 9 5 6 4

1 000- 4 900 . 780 2 092 456 1 179 248 682 175 482 155 425 41

5 000 9 900 . 660 4 027 319 1 891 279 1 709 141 832 161 942 24

10 000- 14 900 . 401 4 234 151 1 588 213 2 295 73 784 72 749 12

15 000- 19 900 . 117 1 870 47 725 70 1 106 28 436 18 283

20 000 29 900 . 75 1 648 44 933 101 2214 50 1 093 22 482 5

30 000- 39 900 . 33 1 032 11 352 37 1 163 18 599 4 131

40 000- 49 900 . 11 463 1 40 11 481 9 385 3 120

50 000 74 900 . 15 830 17 949 12 635 3 180

75 000 99 900 . 4 311 11 927 1 95

100 000-149 900 . 4 440 1 104 10 1 147

150 000-250 000 . 2 370

Total . . 2 132 17 335 1 066 6 727 1 001 11 636 526 6 493 444 3 316 82

$’000 Number $’000

95 53

119 1 855 4 979

143 1 584 9 545

139 922 9 788

280 4 420

122 297 6 491

103 3 277

35 1 489

47 2 594

16 1 333

15 1 691

2 370

523 5 251 46 027

TABLE 4 ( b )

INCOME EQUALIZATION DEPOSITS AND WITHDRAWALS— COMPANIES— FINANCIAL YEAR 1981-82

$ $ Number $’000 Number $'000 Number

DEPOSITS

$O00 Number $’000 Number

100- 900 . . 1 1 1 1

1 000 4 900 . . 7 25 4 11 4 13

5 000- 9 900 . . 4 30 3 15 15 109 1

10 000- 14 900 . . 7 78 1 13 6 60 1

15 000- 19 900 . . 4 61 1 15 6 99

20 000 29 900 . . 13 307 5 107 2 45 14 298 3

30 000- 39 900 . . 10 306 2 60 1 30 12 360 1

40 000 49 900 . . 1 45 3 134 2 85

50 000- 74 900 . . 5 300 5 266 6 320 4 210

75 000 99 900 . . 3 248 8 600 1 90

100 000-149 900 . . 3 307 4 452 3 330 2 220 1

150 000-250 000 . . 10 2 280 2 430 2 400 5

Total . . . 65 3 740 34 1 752 20 1 325 68 1 944 12

WITHDRAWALS APPROVED

Size of withdrawal $ $ Number $’000 Number $’000 Number $'000 Number $’000 Number

100- 900 . . 2 2 1 5 3 1

1 000- 4 900 . . 20 47 3 10 18 55 1

5 000- 9 900 . . 21 155 10 66 1 6 5 34 2

10 000- 14 900 . . 18 195 5 57 8 82 7 80

15 000- 19 900 . . 11 171 2 30 2 30 4 60

20 000- 29 900 . . 17 379 2 48 1 25 6 129 4

30 000- 39 900 . . 17 569 2 63 5 150 14 430

40 000 49 900 . . 5 206 1 41 6 247 2

50 000 74 900 . . 7 378 2 100 14 804 2 110 2

75 000- 99 900 . . 2 155 1 80 1 80 1 80

100 000-149 900 . . 2 202 2 216 1 100 11 1 198 1

150 000-250 000 . . 1 150 2 450 3 658 1

Total . . . 122 2 459 32 861 35 1 727 82 3 084 14

$’000 Number

6

14

1 2

67 30

1 1

110 900

1 127 5

$’000 Number

4 6

17 2

2

85 2

83 1

108

100 1

170 568 15

$'000 Number 2

5 16

14 25

15 11

20 38

30 27

6

20 12 13 19

69 204

$’000 1 53 174 165 175 844 816 264 1 096

938 I 419 4010 9 955

$'000 Number $'000

10 6

13 48 129

14 41 292

27 40 440

19 291

54 32 720

38 1 212

46 15 624

27 1 501

5 395

100 18 1 916

7 1 428

255 300 8 954

SALES TAX

Sales tax was introduced into the Commonwealth Government’s fiscal system in 1930. It has devel­ oped from a single-rate tax with a limited number of exemptions to a multi-rate tax with a large spread of exemptions.

LEGISLATION

The laws dealing specifically with sales tax at 30 June 1982 were: Sales Tax Assessment Act (Nos 1 to 9) 1930. Sales Tax Acts (Nos 1 to 9) 1930. Sales Tax Procedure Act 1934. Sales Tax (Exemptions and Classifications) Act 1935. Sales Tax Regulations.

Sales Tax Procedure Regulations. Sales Tax (Exemptions and Classifications) Regulations.

The various Assessment Acts and the subjects to which those Acts relate are set out in the fol-lowing schedule.

Appropriate Assessment Act Subjects of taxation

1. Sales Tax Assessment Act ( N o . 1) 1930 . . .

2. Sales Tax Assessment Act (No. 2) 1930 . . .

3. Sales Tax Assessment Act ( N o . 3) 1930 . . .

4. Sales Tax Assessment Act ( N o . 4) 1930 . . .

5. Sales Tax Assessment Act ( N o . 5) 1930 . . .

6. Sales Tax Assessment Act ( N o . 6) 1930 . . .

7. Sales Tax Assessment Act ( N o . 7) 1930 . . .

8. Sales Tax Assessment Act ( N o . 8) 1930 . . .

9. Sales Tax Assessment Act ( N o . 9) 1930 . . .

. . Goods manufactured in Australia and sold by the manufacturer or treated by him as stock for sale by retail, or applied to his own use. . . Goods manufactured in Australia and sold by a purchaser from the manufacturer. . . Goods manufactured in Australia and sold by a person not being

either the manufacturer or a purchaser from the manufacturer. . . Certain goods manufactured in Australia and applied by the pur­ chaser to his own use. . . Goods imported into Australia. . . Goods imported into Australia and sold by the importer or applied to

his own use.

. . Goods imported into Australia and sold by a person other than the importer. . . Certain goods imported into Australia, purchased by a taxpayer and applied to his own use. . . Certain goods in Australia dealt with by lease.

The Sales Tax Assessment Acts deal with the assessment, collection and administration of the tax imposed by the Sales Tax Acts, which specify the rates of tax. The Sales Tax Assessment Act (No. 1) contains a number of procedural provisions which are specifically applied to other Assess­ ment Acts.

The Sales Tax Procedure Act 1934 also provides machinery for the collection and recovery of sales tax and obviates the necessity of establishing which of the Assessment Acts applies to a par­ ticular transaction.

The Sales Tax (Exemptions and Classifications) Act 1935 prescribes the goods which are exempt from sales tax and the goods which are subject to tax at rates other than what is known as the general rate.

BASIS OF THE TAX The sales tax applies to goods only. It is not imposed on personal or professional services as such, nor on sales of real property or of intangible property and is a single stage tax which is de­ signed substantially to fall on sales by manufacturers and wholesalers to retailers. The effect is that

all goods that are produced in, or imported into, Australia for use or consumption here shall bear

100

the tax unless they are specifically exempted from it. Secondhand goods that have been used in Australia are not ordinarily taxed but imported goods that have been used overseas are normally taxable in a similar fashion to new goods. Exports are exempt from tax.

Although termed a sales tax, the levy is not limited to sales only. Where goods have not already borne tax, it could, for example, fall on leases of those goods or on the application of those goods to a taxpayer’s own use. It may also fall on importations of goods where they are not imported for sale by wholesale, e.g., where they are imported by retailers or consumers.

The tax is payable on what is termed a ‘sale value'. Broadly, the aim is that the ‘sale value’ upon which tax is payable shall be the equivalent of a fair wholesale price. Thus, where the tax is payable on a wholesale sale, it is payable on a ‘sale value’ equal to the amount for which the goods are sold, i.e., the sale price. If the tax is payable on a retail sale, e.g., a sale by a manufacturer to a consumer,

or the use by the manufacturer of goods produced by him, it is payable, broadly, on a value equal to a fair wholesale price.

EXEMPTION FROM THE TAX

A wide variety of goods is exempt from the tax. The classes of exempt goods are set out in the First Schedule to the Sales Tax (Exemptions and Classifications) Act.

AVOIDANCE OF DOUBLE TAXATION OF GOODS

Upon registering for sales tax purposes with the Taxation Office, manufacturers and wholesale merchants are issued with a numbered certificate of registration and are referred to as registered persons. The certificate number, when quoted by a registered person in respect of the purchase or importation of goods, enables the registered person to acquire the goods free of tax.

The system of quoting certificates plays an important part in avoiding the double taxing of goods and in the deferment of the tax payment until the goods pass from the last wholesaler. Thus, by quoting his certificate, a manufacturer acquires his raw materials free of tax and he is required to pay tax on his sales of finished products unless the purchaser quotes a certificate for the goods or

they are of an exempted class. Similarly, a wholesale merchant normally quotes his certificate when purchasing or importing goods required for resale and is required to pay tax on his sales unless the purchasers in turn quote certificates or the goods are exempt. Retailers are ordinarily obliged to bear tax when purchasing or importing stocks of taxable goods and they then incur no further liab­

ility for tax on their sales.

COLLECTION OF THE TAX Sales tax is payable by three classes of persons—manufacturers, wholesale merchants and im­ porters. Manufacturers and wholesale merchants are required to register with the Taxation Office in each State in which thay have a place of business as a manufacturer or wholesale merchant, un­

less they deal only in exempt goods.

Registered manufacturers and wholesale merchants are required to furnish monthly returns of their transactions to the Taxation Office. Registered persons are required to calculate the tax pay­ able on their taxable transactions and forward payment with their returns each month.

Importers (other than registered persons who are required to quote their certificate number for the goods) pay tax when clearing goods through the Customs.

101

RATES OF SALES TAX

The various rates of tax which have operated over the years since the inception of sales tax are given in the table below. The Sales Tax (Exemptions and Classifications) Act has been amended on numerous occasions since the introduction of differential rates of sales tax in 1940. The First Schedule to the Act, how­ ever, has always listed exempt goods, while the other schedules have been altered, or new schedules introduced, to describe the goods taxable at the various rates imposed from time to time by the sev­ eral Sales Tax Acts.

The rate of tax described in the following table as the ‘General Rate’ applies, for all periods to all goods not included in any schedule of the Sales Tax (Exemptions and Classifications) Act.

RATES OF SALES TAX

PART A. 1 AUGUST 1930 TO 21 NOVEMBER 1940

Goods not specifically exempted

Period from tax

%

From 1 August 1930 ........................................................ 2±

From 11 July 1 9 3 1 ............................................................. 6

From 26 October 1933 ................................................... 5

From 11 September 1936 .............................................. 4

From 22 September 1938 .............................................. 5

From 9 September 1939 ................................................... 6

From 3 May 1940 to 21 November 1940 ......................... 83

PART B. FROM 22 NOVEMBER 1940

Period

General Rate

Second Schedule

Third

Schedule

Fourth Schedule

Fifth

Schedule

Sixth

Schedule

% % % % % %

From 22 November 1940 . . . . 10 5 15

From 30 October 1941 . . . . . 10 5 20

From 1 May 1942 . . . . . . 123 25

From 21 July 1943 . . . . . . 12+ 73 25

From 15 November 1946 . . . . 10 25

From 8 September 1949 . . . . 83 25

From 13 October 1950 . . . . . 83 10 25 333

From 27 September 1951 . . . . 123 20 25 333 50 663

From 7 August 1952 . . . . . . 123 20 333 50

From 10 September 1953 . . . . 123 163

From 19 August 1954 . . . . . 123 163 10

From 15 March 1956 . . . . . 123 25 10 163 30

From 4 September 1957 . . . . 123 25 83 163 30

From 16 November 1960 . . . . 123 25 83 163 40

From 22 February 1961 . . . . 123 25 83 163 30

From 16 August 1961 . . . . . 123 25 23 163 30

From 7 February 1962 . . . . . 123 25 23 223

From 12 August 1964 . . . . . 123 25 23 25

From 14 August 1968 . . . . . 15 25 23 25

From 19 August 1970 . . . . . 15 273 23 273

From 29 January 1975 . . . . . 15 273 23 5 15

From 1 May 1975 . . . . . . 15 273 23 7 173

From 1 June 1975 . . . . . . 15 273 23 9 20

From 1 July 1975 . . . . . . . 15 273 23 11 223

From 1 August 1975 . . . . . . 15 273 23 13 25

From 1 September 1975 . . . . 15 273 23 15 273

From 16 August 1978 . . . . . 15 273 23 15 15

From 19 August 1981 . . . . . 173 30 5 173 173

102

Amendments to the Acts

Since the preparation of the Sixtieth Report, the Acts relating to the imposition and collection of sales tax have been amended by the following enactments:

Acts Number and year Date of assent

Sales Tax Amendment Acts (Nos 1 to 9) 1981 ................................................... 133 to 141 of 1981

Sales Tax {Exemptions and Classifications) Amendment Act 1981 . . . . 142 of 1981 Off-shore Installations (Miscellaneous Amendments) Act 1982 .................... 5 of 1982 Sales Tax Amendment (Off-shore Installations) Acts (Nos 1 to 9) 1982 . . 55 to 63 of 1982 Sales Tax (Exemptions and Classifications) Amendment (Off-shore Instal- 64 of 1982

lations) Act 1982

* each of these Acts came into operation on 14 July 1982.

30 September 1981 30 September 1981 16 June 1982* 16 June 1982*

16 June 1982*

Sales Tax Amendment Acts (Nos 1 to 9) 1981

These Acts amended the Principal Acts with effect on and after 19 August 1981 to increase by 2i percentage points the rates of sales tax. Goods previously taxable at 2.5 per cent, 15 per cent and 27.5 per cent became taxable at 5 per cent, 17.5 per cent and 30 per cent respectively.

Sales Tax (Exemptions and Classifications) Amendment Act 1981 This Act amended the Principal Act with effect on and after 19 August 1981 to correct a number of anomalies and inconsistencies in the law. The amendments were as follows:

Anomaly/Inconsistency

Treatment from 19 August 1981

Instant-type photographic films ......................................................................................

Non-returnable containers (e.g. bottles) and cartons used in marketing soft drinks . . Television picture tubes .....................................................................................................

Pet f o o d s ..............................................................................................................................

Motor vehicle safety belts ................................................................................................

Oil and greases for road vehicles; other oils and greases not used for industrial purposes . Motor vehicle windscreens and w in d o w s ............................................................................

Domestic video tape recorders and video disc r e c o r d e r s ...................................................

Slide and film projectors (not commercial types) .............................................................

Saddlery and harness and rugs for h o r s e s ............................................................................

Goods consisting principally of confectionery or marketed as confectionery . . . . Glace fruit and drained f r u i t ................................................................................................

Felt-tipped and nylon-tipped p e n s ......................................................................................

Alarm c l o c k s .........................................................................................................................

Gliders and aircraft used exclusively or primarily and principally for non-business pur­ poses ..............................................................................................................................

Goods of a kind used exclusively or principally in sport or games presently taxed as household g o o d s ...............................................................................................................

Household insecticides and insect repellants ..................................................................

Certain articles made wholly or principally of platinum, gold or silver, etc. (not coins, in­ gots, wire or leaf, e t c . ) .....................................................................................................

Road vehicles and vehicle parts used for bulk handling of grain ...................................

Road vehicles used in the mining industry .......................................................................

Private railways not engaged principally in the provision of public transport services . Certain vessels and boats used in or in connection with pleasure, sport or recreation . . Forklift trucks used in stevedoring that are not carried as ship’s e q u ip m e n t.................... Automotive putties, sealers, etc. .....................................................................................

Goods (including road vehicles) used in the pearling industry, but not used for carrying out pearling operations ................................................................................................

Certain protective equipment not for use in the course of industrial operations . . . Photographs manufactured by dispensing chemists selling only by r e t a i l ......................... Dog soaps, etc. for domestic pets .....................................................................................

Imported display model ships, aircraft, etc.............................................................................

Per cent

Taxed at 30 Taxed at 17! Taxed at 30 Taxed at 17! Taxed at 17! Taxed at 17! Taxed at 17!

Taxed at 30 Taxed at 30 Taxed at 17! Taxed at 17!

Taxed at 17! Taxed at 30 Taxed at 30

Taxed at 17!

Taxed at 17! Taxed at 17!

Taxed at 30 Taxed at 17! Taxed at 17! Taxed at 17!

Taxed at 17! Taxed at 17! Taxed at 17!

Taxed at 17! Taxed at 17! Taxed at 30 Taxed at 17!

Taxed at 17!

103

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ j

Treatment from

Anomaly/Inconsistency 19 August 1981

Amendment to clarify and remove weaknesses Amendment to tax certain bodies and fittings and also clarify application Amendment to confine exemption >

specifically to goods manufactured and sold by businesses with average annual sales of $12 000 or less Exempt Exempt Exempt Exempt Close potential loopholes Exempt * •

Off-shore Installations (Miscellaneous Amendments) Act 1982

Parts VIII and IX of the Act introduce (respectively) new interpretational and definitional provisions into the Sales Tax Act (No. 1) 1930 and the Sales Tax Act (No. 5) 1930. The provisions are consequential upon the extended application of the sales tax law effected by the Sales Tax - Amendment (Off-shore Installations) Acts (Nos 1 to 9) 1982.

Sales Tax Amendment (Off-shore Installations) Acts (Nos 1 to 9) 1982 • . I 1

The Acts extended the application of the Sales Tax Acts (Nos 1 to 9) 1930 to off-shore instal­ lations which are attached to the continental shelf of Australia for the purpose of exploring or exploiting the non-living resources of the seabed. Prior to the amendments the application of the sales tax law had been confined to geographical Australia.

By the amendments, installations of this kind are given the status of a place in Australia. Sales 5 tax is imposed on transactions on acts affecting goods on the installations which would be taxable acts or transactions if the goods were in Australia at the time they occurred. This means that for sales tax purposes—

• goods manufactured on an off-shore installation are treated as manufactured in Australia • goods taken onto an installation from a place outside Australia are treated as imported into j Australia

• any sale, lease or application to a taxpayer’s own use of goods which occurs on an installation is treated as if the transaction or act occurred in Australia An installation itself will not be subject to sales tax insofar as it is for use in the mining industry in carrying out mining operations or in the treatment of the products of those operations.

I

Sales Tax (Exemptions and Classifications) Amendment (Off-shore Installations) Act 1982

The Act extended the application of the Principal Act to off-shore installations attached to the continental shelf of Australia for the purpose of exploring or exploiting the non-living resources of the seabed.

The amendments have the same general effect as the amendments made to the Sales Tax Acts (Nos 1 to 9) 1930 by the Sales Tax Amendment (Off-shore Installations) Acts (Nos 1 to 9) 1982.

Definition of aids to manufacture and associated exemption items

Exemption items that exclude road vehicles and parts from exemption

$ 12 000 small businesses exemption .............................................

Log forwarders used in timber g e t t i n g ......................................................................

Parts for movable toilet pans or chemical sanitary u n i t s ........................................

Compressed natural gas ...........................................................................................

Mixtures of tea, coffee or cocoa and milk substitutes and sweeteners other than sugar

Protective clothing of a kind used for sport or re c r e a tio n ........................................

104

REVENUE

Statistics

Collections from sales tax for each of the financial years 1971-72 to 1981-82 inclusive are set out in the following table. This table also shows the sales tax collections as a percentage of total rev­ enue collections by the Taxation Office in each year.

SALES TAX COLLECTIONS

Financial Years 1971-72 to 1981-82

Percentage of total revenue collected by

Sales tax Commissioner

Financial year collections of Taxations

$ %

1971- 72 682 800 737 11.1

1972- 73 764 968 502 11.7

1973 74 968 758 243 1 1.2

1974 75 1 154 290 467 10.0

1975- 76 1 408 306 055 10.5

1976- 77 1 650 317 950 10.4

1977- 78 1 757 763 388 10.1

1978- 79 1 769 892 154 9.9

1979- 80 1 864 841 245 9.0

1980 81 2 102 289 688 8.5

1981 82 2 854 265 538 9.7

SALE VALUES OF TAXABLE GOODS

The following table summarises the principal sales tax statistics for each of the financial years 1971-72 to 1981-82. SALE VALUES OF TAXABLE GOODS INCLUDED IN SALES TAX RETURNS AND COLLECTIONS BY TAXATION OFFICE AND BUREAU OF CUSTOMS

Financial years 1971-72 to 1981-82

Net collections

Financial year

Gross taxable sales

Taxation Office

Bureau of Customs Total

$’000 $’000 $’000 $’000

1971-72 ............................... . . . 4 433 785 660 919 21 882 682 801

1972-73 ............................... . . . 4 996 428 740 674 24 295 764 965

1973-74 ............................... . . . 6 606 366f 935 122 33 636 968 758

1974-75 ............................... . . . 7 739 267t 1 103 329 50 961 1 154 290

1975 76 .............................. . . . 9 043 620t 1 359 744 48 562 1 408 306

1976-77 ............................... . . . 10 752 372t 1 588 898 61 420 1 650 318

1977-78 ............................... . . . 10 841 2307 1 694 823 62 940 1 757 763

1978-79 ............................... . . . 12 563 8351 1 698 859 71 033 1 769 892

1979-80 ............................... . . . 13 825 7347 1 786 808 78 033 1 864 841

1980-81 ............................... . . . 15 712 667 2014 514 87 776 2 102 290

1981 82 ............................... . . . 18 297 050 2 730 965 123 301 2 854 266

t Estimated.

More detailed statistics of sales tax for the financial year 1980-81 are to be found in Part B of ‘Taxation Statistics 1980-81 the supplement to the Sixtieth Report.

105

PAY-ROLL TAX

Pay-roll tax was first imposed by the Commonwealth Government on wages accruing after 30 June 1941. The tax continued as a Commonwealth Government levy until, in terms of an agreement reached with the States as at the June 1971 Premiers Conference, it was transferred to the States with effect from 1 September 1971. From that date the Commonwealth Government ceased to im­ pose pay-roll tax except in relation to the Australian Capital Territory, including Jervis Bay, and the Northern Territory. Since 1 July 1978, when pay-roll tax was imposed in the Northern Terri­ tory by the Government of that Territory, Commonwealth pay-roll tax has applied only to wages, salaries etc. paid in the Australian Capital Territory.

LEGISLATION The Commonwealth laws relating specifically to pay-roll tax at 30 June 1982 were:

Pay-roll Tax (Territories) Assessment Act 1971 Pay-roll Tax (Territories) Act 1971 These Acts together provide for the imposition, assessment and collection of pay-roll tax on wages paid or payable on or after 1 September 1971 and up to 30 June 1978 being wages for services rendered wholly within the area comprising the Australian Capital Territory and the Northern Territory, or wages paid or payable in those Territories other than wages for services rendered wholly within one State. From 1 July 1978 the Acts relate only to wages paid or payable in respect of services rendered wholly within the Australian Capital Territory and wages paid or payable in that Territory in respect of services which are not rendered wholly within the Northern Territory or one of the States.

EXEMPTIONS FROM TAX Exemptions from tax are limited to wages paid by the Governor-General or the governor of a State, the representatives in Australia of the governments of other countries, public hospitals and certain other hospitals, public benevolent and religious institutions, certain non-government schools, local government bodies (except in relation to such trading activities as may be specified by regulation) and wages paid by some specified organizations. Wages paid by an employer to an em­ ployee on leave from his employment by reason of being a member of the Defence Force are also exempt. The tax, however, applies to wages paid, other than from the consolidated revenue fund, by a public authority constituted by or under a law of the Commonwealth or of the Australian Capital Territory.

An employer who pays wages that are not specifically exempt from tax may qualify for a gen­ eral exemption by way of a monthly deduction from the wages paid or payable to determine the amount on which tax is payable. Where a month’s wages do not exceed $6700 the deduction is $6700 and no tax is payable for that month. Where a month’s wages exceed $6700, the deduction is $6700 less $2 for every $3 by which the wages exceed that amount so that no deduction is available in respect of monthly wages of $16750 or more. Where an employer is required under a State or Northern Territory law to include wages in a pay-roll tax return in one or more States or the North­ ern Territory, as well as in the Australian Capital Territory, he is only eligible for a proportionate part of any deduction calculated in accordance with the foregoing.

106

RATE OF TAX

The rates of pay-roll tax imposed by the Pay-roll Tax (Territories) Act 1971 are as follows:

Period in which wages payable Rate

%

1 September 1971 to 31 August 1973 ................................................................................ 21

1 September 1973 to 30 June 1974 ................................................................................ 3f

1 July 1974 to 30 November 1974 ..................................................................................... 43

from 1 December 1974 .................................................................................................... 53

The relevant rate is applied to the amount by which the wages payable exceed any general exemp­ tion allowable.

ASSESSMENT AND COLLECTION OF TAX

At 30 June 1982 an employer who pays wages, other than wages that are specifically exempt from tax, at a rate in excess of $6700 per month, is required to register with the Taxation Office and lodge monthly returns, unless permission is given for returns to be lodged at longer intervals. The amount of tax payable is required to be remitted with the return.

As the general exemption is applicable on an annual basis but is deducted monthly according to the wages paid in each particular month, the total of such deductions claimed by an employer may be less than, or in excess of, the actual exemption applicable for the year concerned. Provision is made for an annual adjustment in respect of the resulting overpayments or underpayments of tax.

Amendments to the Acts

There were no amendments to the Acts relating to pay-roll tax in the Australian Capital Terri­ tory during the period covered by this report.

Statistics

PAY-ROLL TAX COLLECTIONS

Financial Years 1971-72 to 1981-82

Financial year

Percentage of revenue collected by

Pay-roll tax Taxation

collections* Office

$ %

1971- 72 ...................................................................................... 40 395 804 0.7

1972- 73 11 642 931 -0.2

1973- 74 5 357 810 0.1

1974 75 14 837 928 0.1

1975- 76 ...................................................................................... 18 765019 0.1

1976- 77 ...................................................................................... 21294 100 0.1

1977- 78 ...................................................................................... 22 384 995 0.1

1978 -79 16 229 418 0.1

1979 80 15 706 287 0.1

1980- 81 17 007 851 0.1

1981- 82 19 319 922 0.1

‘ Gross collections less refunds of pay-roll tax rebates for financial years 1970-71 to 1977-78.

Other statistics of pay-roll tax for the financial years 1979-80 and 1980-81 are given in Part E of ‘Taxation Statistics 1980-81 ’, the supplement to the Sixtieth Report.

107

11

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY AND TAX

Stamp duty and tax applies to a range of instruments and transactions connected with the Australian Capital Territory, including Jervis Bay.

LEGISLATION

The Acts relating specifically to the stamp duty and tax at 30 June 1982 were:

Australian Capital Territory Taxation (Administration) Act 1969. Australian Capital Territory Stamp Duty Act 1969. Australian Capital Territory Tax (Cheques) Act 1969. Australian Capital Territory Tax (Hire-purchase Business) Act 1969. Australian Capital Territory Tax (Insurance Business) Act 1969. Australian Capital Territory Tax (Sales o f Marketable Securities) Act 1969. Australian Capital Territory Tax (Purchases o f Marketable Securities) Act 1969. Australian Capital Territory Tax (Life Insurance Business) Act 1981.

Australian Capital Territory Tax (Vehicle Registration) Act 1981. Australian Capital Territory Stamp Duty Regulations. Australian Capital Territory Tax (Sales of Marketable Securities) Regulations. Australian Capital Territory Tax (Insurance Business) Regulations. Australian Capital Territory Tax (Purchases of Marketable Securities) Regulations.

The titles of the several Acts are broadly indicative of their functions. Briefly, the Australian Capital Territory Taxation (Administration) Act 1969 provides for the administrative procedures necessary for assessment and collection of duty and tax, and gives rights of objection and appeal in relation to assessments. The other eight Acts impose duty or tax on the particular transactions to which they relate.

SCOPE OF A.C.T. STAMP DUTY AND TAX AND RATES OF DUTY AND TAX

The range of dutiable instruments or transactions subject to duty or tax and the rate at which the duty or tax is imposed are set out hereunder:

cheques drawn on branches of banks in the Territory, and bills of exchange (other than cheques) and promissory notes, that are drawn, made, negotiated, presented for payment, or paid, in the Territory—at the rate of 10 cents for each instrument; hire-purchase agreements entered in the Territory—at the rate of 1 i per cent on the purchase

price less the deposit where that balance exceeds $100; insurance (other than life insurance, third party motor vehicle insurance and workers’ com­ pensation insurance)—at the rate of 7 per cent of premiuns received in the Territory; transfers of freehold or leasehold interests in land situated in the Territory—at a rate per

$100 (or part thereof) of the value of the interest in the land transferred of: (a) $1.25 where the value does not exceed $ 14 000; (b) $1.50 where the value exceeds $ 14 000 but does not exceed $30 000; (c) $1.75 where the value exceeds $30 000 but does not exceed $50 000; (d) $2.00 where the value exceeds $50 000 but does not exceed $ 100 000; (e) $2.25 where the value exceeds $ 100 000 but does not exceed $250 000; (f) $2.50 where the value exceeds $250 000. leases of land situated in the Territory—at the rate of 35 cents for every $100 (or part

thereof) of the value of the consideration by way of rent for the term of the lease plus at a

108

rate per $100 (or part thereof) of the value of the consideration by way of premium in re­ spect of the lease of: (a) $1.25 where the value does not exceed $ 14 000. (b) $1.50 where the value exceeds $14 000 but does not exceed $30 000;

(c) $1.75 where the value exceeds $30 000 but does not exceed $50 000; (d) $2.00 where the value exceeds $50 000 but does not exceed $ 100 000; (e) $2.25 where the value exceeds $100 000 but does not exceed $250 000; (f) $2.50 where the value exceeds $250 000.

transfers of shares and marketable securities effected otherwise than through a broker for full value— 15 cents per $25.00 (or part thereof) of the unencumbered value of the securities; sales and purchases of shares and marketable securities effected through brokers for full value—30 cents per $100 (or part thereof) of the sale price, payable by the broker acting

for the seller if he acted pursuant to an order to sell given to him in the Territory, and 30 cents per $ 100 (or part thereof) of the sale price, payable by the broker for the buyer if he acted pursuant to an order to buy given to him in the Territory. If the sale price is less than $100 the rate is 7 cents per $25 (or part thereof) in each case, life insurance—

(a) temporary insurance or term insurance—at the rate of 5 per cent of the premium in respect of the first year of the term of the insurance or the term of the insurance where that term does not exceed one year; (b) any other type of life insurance at the rate of 10 cents per $200 (or part thereof) for

the first $2000 of sum insured plus 20 cents per $200 (or part thereof) of the amount by which the sum insured exceeds $2000. new registrations and transfers of existing registrations of motor vehicles and trailers regis­ tered in the Territory—$2 per $100 (or part thereof) of the market value of the motor ve­

hicle or trailer.

A general exemption from all duties is provided for public hospitals, public benevolent insti­ tutions, religious institutions, public educational institutions and for visiting diplomatic personnel and their families. The exemptions for members of a diplomatic mission in Australia are con­ ditional upon reciprocal treatment being afforded to members of the Australian Mission in the

country represented here. Conveyances by or to the Commonwealth Government are specifically exempted from the duty.

ASSESSMENT AND COLLECTION OF DUTY Payment of duty or tax is made under systems similar to those employed by State authorities. Broadly stated, an enterprise in the Territory that is regularly involved in dutiable transactions, such as a bank, a hire-purchase company, an insurance company or a stock exchange broker, is liable to make a monthly return to the Commissioner together with a remittance of tax payable in

respect of those transactions. The tax payable under this system is imposed on the various trans­ actions or instruments by the seven taxing Acts.

In other cases, payment of duty imposed by the Australian Capital Territory Stamp Duty Act 1969 is indicated by affixing duty stamps or by impressment of a duty stamp on a document produced to the Australian Taxation Office for assessment.

109

Amendments to the Acts

Since the preparation of the Sixtieth report, the Acts relating to the imposition and collection of stamp duty and tax have been amended by the following enactments:

Act Number and year Date of assent

Australian Capital Territory Stamp Duty Amendment Act 1981 .................... 124 of 1981 30 September 1981

Australian Capital Territory Tax (Insurance Business) Amendment Act 1981 125 of 1981 30 September 1981 Australian Capital Territory Tax (Cheques) Amendment Act 1981 126 of 1981 30 September 1981

Australian Capital Territory Taxation (Administration) Amendment Act 1981 127 of 1981 30 September 1981 Australian Capital Territory Tax (Life Insurance Business) Act 1981 128 of 1981 30 September 1981 Australian Capital Territory Tax (Vehicle Registration) Act 1981 . . . . 129 of 1981 30 September 1981

Australian Capital Territory Tax (Insurance Business) Amendment Act (No. 130 of 1981 30 September 1981 2) 1981

Australian Capital Territory Stamp Duty Amendment Act 1981

The Act increased the rates at which stamp duty is payable on certain instruments and trans­ actions that come within the scope of the stamp duty legislation applicable in the Australian Capital Territory (including Jervis Bay).

Cheques, other bills o f exchange and promissory notes The Act provided for the rate of stamp duty imposed on: (a) cheques drawn on a bank at a branch in the Australian Capital Territory; and (b) bills of exchange or promissory notes (not being cheques) drawn, made, negotiated,

presented for payment, or paid in the Territory, to be increased from 5 cents to 10 cents per instrument.

Conveyances o f interests in land or premises Prior to the amendments, a transfer of a freehold interest or a Crown lease granted for more than five years was dutiable at the rate of $1 for each $100 of the value of the interest transferred. Other transfers or assignments of leases were dutiable at the same rates but on the value of the consideration payable for the transfer.

Stamp duty was also payable in respect of grants of leases, other than by the Crown, at the rate of $1 for each $100 of the consideration payable other than by way of rent, and at the rate of 30 cents for each $100 of the total amount of rent payable over the specified term of the lease.

By this Act the rate of duty of $1 for each $100 of the value of the interest in the land, or consideration given, as the case may be, was replaced by the following scale of duty.

For each $100 of the value of the interest transferred or agreed to be transferred, or consider­ ation given— $1.25 up to $14 000; $1.50 between $14 001 and $30 000;

$1.75 between $30 001 and $50 000; $2.00 between $50 001 and $100 000; $2.25 between $100 001 and $250 000; and $2.50 above $250 000.

The Act also increased from 30 cents to 35 cents per $100 the stamp duty payable in respect of the total rent payable over the specified term of a lease (other than a Crown lease).

The amendments apply on and after 19 August 1981 in respect of the various classes of dutiable instruments described.

110

Australian Capital Territory Tax (Insurance Business) Amendment Act 1981

Prior to the amendments, tax was payable at the rate of 5 per cent of premiums received in the Australian Capital Territory by insurers in respect of insurance of real or personal property located in the Territory and of other classes of general insurance (other than workers’ compensation and third party insurance) effected in the Territory.

The Act raised the rate of tax payable in respect of taxable insurance effected by an insurer from 5 per cent to 7 per cent of the premium received in the Territory.

The increased rate of tax applies to relevant premiums received by an insurer in respect of busi­ ness effected on or after 19 August 1981.

Australian Capital Territory Tax (Cheques) Amendment Act 1981

Stamp duty on cheques is, for most practical purposes, substituted for by a system which re­ quires that stamp tax be paid by a banker carrying on business in the Australian Capital Territory in respect of authorised cheque forms supplied to its customers or used for its own purposes.

The Act raised the rate of tax payable by bankers under this system from 5 cents to 10 cents per cheque form.

The amendment applies to cheques drawn or made on or after 19 August 1981.

Australian Capital Territory Taxation (Administration) Amendment Act 1981

This Act provided the administrative machinery for the collection of tax in the Australian Capi­ tal Territory, including Jervis Bay, in respect of: • new registrations, and transfers of existing registrations, of motor vehicles in the Territory; and

• premiums received in the Territory in respect of life insurance policies effected by an insurer in the Territory.

The amendments were proclaimed to have effect on and after 1 October 1981.

Motor vehicle registration

While the administration of the motor vehicle registration tax is the responsibility of the Com­ missioner of Taxation, the Act requires that the tax be tendered to the Registrar of Motor Vehicles at the time when the application for a new or transferred registration is made.

At the time of application for registration, the applicant is required to state, to the best of his or her knowledge and belief, the market value of the motor vehicle and this stated value forms the basis for the tax to be paid to the Registrar of Motor Vehicles.

The Commissioner has the power to review the amount so stated and, where he considers that the stated amount does not reflect the actual market value of the vehicle, to raise an assessment of the tax properly payable. Taxpayers are granted the usual rights of objection and appeal.

Life insurance business

The Act also provides the administrative framework necessary for the collection of tax in re­ spect of certain life insurance business effected in the Territory. The provisions in respect of life in­ surance business generally mirror the provisions relating to the tax on general insurance business whereby any person carrying on the business of general insurance in the Territory, in respect of

which tax is imposed, is to register with the Commissioner of Taxation and to furnish monthly re­ turns of all premiums received during each month in respect of taxable life insurance. The tax pay­ able, if any, is to be remitted with each monthly return.

I l l

Australian Capital Territory Tax (Life Insurance Business) Act 1981

This Act formally imposes the rate of the new tax on premiums received in respect of life in­ surance effected in the Australian Capital Territory, other than insurance that relates solely to the life of a person domiciled outside the Territory and in respect of which similar tax or stamp duty has been paid in another State or Territory.

The rate of the new tax is: • for temporary or term insurance—5 per cent of the premiums payable in respect of the first year of the insurance or, if the insurance is for less than one year, 5 per cent of the premium payable. • for all other policies—10 cents for each $200 or part thereof for sums insured between $100

and $2,000; for sums greater than $2,000 the rate of tax is $1 plus 20 cents for each $200 or part thereof above $2,000.

As mentioned previously, the new tax came into operation with effect on and from 1 October 1981.

Australian Capital Territory Tax (Vehicle Registration) Act 1981 This Act formally imposes the tax payable on new and transferred vehicle registrations effected in the Australian Capital Territory.

The Act prescribes the rate of tax to be applied in respect of each registration of a vehicle as $2 for each $ 100, or part of $ 100, of the market value of the vehicle.

Customary exemptions from the tax apply in respect of vehicles registered to a public benevol­ ent institution, religious institution, public hospital or a public educational institution. Vehicles registered to a diplomatic mission or its personnel are also exempt if the country concerned grants reciprocal exemptions to Australian diplomatic missions.

The Act provides, as well as the customary stamp duty exemptions, two further exempt classes of taxpayer: • motor vehicle dealers licensed under the Sale of Motor Vehicle Ordinance 1977; and • persons who are totally or permanently incapacitated within the meaning relevant to that

class of persons entitled to exemption from sales tax on the purchase of new motor vehicles.

Tax is not payable when the owner of a vehicle is renewing its Australian Capital Territory registration or where the vehicle is registered elsewhere in Australia and the owner is seeking Aus­ tralian Capital Territory registration.

Again, the new tax operates on and from 1 October 1981.

Australian Capital Territory Tax (Insurance Business) Amendment Act (No. 2) 1981 This Act contained an amendment to the Australian Capital Territory Tax (Insurance Busi­ ness) Act 1969 which was consequential on the introduction of tax on new life insurance business effected in the Australian Capital Territory.

The amendment withdrew an exemption under that Act from tax on premiums paid on per­ sonal sickness and accident insurance undertaken solely in connection with life insurance.

Statistics

Statistics of Australian Capital Territory stamp duty and tax are included in ‘Taxation Statistics 1980-81 ’, the supplement to the Sixtieth Report.

112

WOOL TAX

Wool tax first came into operation on 1 July 1936. It remained in force until 1 July 1946 when it was suspended to make way for the wool contributory charge. From 1 July 1952 the wool contribu­ tory charge was abolished and the wool tax reimposed. The proceeds from the wool tax are applied to wool research and wool use promotion, and as from 1 July 1973 also finances the administrative

marketing expenses of the Australian Wool Corporation.

LEGISLATION

The laws relating specifically to wool tax at 30 June 1982 were:

Wool Tax Acts (Nos 1 to 5) 1964. Wool Tax (Administration) Act 1964. Wool Tax (Nos 1 to 5) Regulations. Wool Tax (Administration) Regulations.

Wool Tax Act Subject of taxation

Wool Tax Act {No. 1) 1964 . .

Wool Tax Act {No. 2) 1964 . .

Wool Tax Act {No. 3) 1964 . .

Wool Tax Act {No. 4)1964 . .

Wool Tax Act {No. 5) 1964 . .

. . Shorn wool produced in Australia and sold by a wool-broker. . . Shorn wool produced in Australia and purchased by a registered wool-dealer from a person other than a wool-broker. . . Shorn wool produced in Australia and purchased by a manufacturer from a person

other than a wool-broker or a registered wool-dealer. . . Shorn wool produced in Australia and subjected by a manufacturer to a process of manufacture. . . Shorn wool produced in, and exported from, Australia.

SCOPE OF THE TAX

Wool tax applies to all shorn wool produced in Australia and which is sold by a wool-broker, purchased by a registered wool-dealer, purchased or processed by a manufacturer, or exported. Once wool has borne tax it does not become subject to tax a second time, e.g., tax is not payable by a manufacturer or exporter in respect of wool purchased at auction from a wool-broker.

RATES OF TAX

In respect of wool sold etc. during the year ended 30 June 1982 the Wool Tax Acts (Nos 1 to 5) 1964 imposed on the sale value of taxable wool a tax at the rate of 3 per cent as was prescribed by regulation plus tax at a further rate of 5 per cent of the sale value of that wool.

The rates of wool tax and wool contributory charge levied since the introduction of wool tax in 1936 are set out below.

RATES OF WOOL TAX AND WOOL CONTRIBUTORY CHARGE

W o o l T ax

(1 July 1936 to 30 June 1946)

From 1 July 1936 ............................................................. 5c per bale. 2tc per fadge or butt. 5/6cper bag.

From 1 June 1945 to 30June 1946 .............................. 20c per bale. 10c per fadge or butt. 3ic per bag.

W o o l C o n t r ib u t o r y C h a r g e (1 July 1946 to 30 June 1952)

From 1 July 1946 ............................................................. 5 per cent of the sale price obtained for the wool

From 1 August 1947 ........................................................ I per cent of the sale price obtained for the wool

From 1 July 1948 ............................................................. J per cent of the sale price obtained for the wool

From 26 August 1950 ........................................................ 71 per cent of the sale price obtained for the wool

From 27 August 1951 to 30 June 1952 ......................... I per cent of the sale price obtained for the wool

113

W o o l T ax (From 1 July 1952)

From 1 July 1952 .................................................. .... . 40c per bale. 20c per fadge or butt. 6ic per bag.

From 1 July 1957— For wool use promotion ............................................. 40c per bale. 20c per fadge or butt. 6 tc per bag.

For wool r e s e a r c h ....................................................... 20c per bale. 10c per fadge or butt. 3 tc per bag.

From 1 August 1960— For wool use promotion ............................................. 50c per bale. 25c per fadge or butt. 8ic per bag.

For wool research ....................................................... 20c per bale. 10c per fadge or butt. 3ic per bag.

From 28 August 1961 — For wool use promotion ............................................. $1.00 per bale. 50c per fadge or butt. 121c per bag.

For wool research ....................................................... 20c per bale. 10c per fadge or butt. 3ic per bag.

From 1 July 1964 ............................................................ H per cent of the sale value of the wool

From 1 July 1965 ............................................................ 2 per cent of the sale value of the wool

From 1 August 1970 ....................................................... 1 per cent of the sale value of the wool

From 1 July 1973 ............................................................ 2.4 per cent of the sale value of the wool

From 1 July 1974 ............................................................ 2.75 per cent of the sale value of the wool

From 2 September 1974 .................................................. 7.75 per cent of the sale value of the wool

From 19 August 1975 ....................................................... 8 per cent of the sale value of the wool

COLLECTION OF TAX Wool-brokers are required to lodge monthly returns in respect of wool which they sell, as also are registered wool-dealers in respect of wool which they purchase. Manufacturers are obliged to lodge monthly returns only if they purchase or process wool that has not previously been subject to tax,

e.g., wool purchased from or processed for a grower. Exporters also are obliged to lodge returns only in respect of wool that has not previously been subject to tax.

The returns of wool-brokers, registered wool-dealers and manufacturers are required to be lodged within twenty-one days after the end of each month and to be accompanied by a remittance for the tax involved. The tax payable by a wool-broker is recoverable from the person on whose be­ half the wool is sold. Registered wool-dealers and manufacturers may deduct the tax payable on their purchases from the price paid to the sellers of the wool. Manufacturers who process wool for other persons may recover from those persons the tax payable on the wool.

Exporters do not lodge monthly returns but either lodge a return and pay the tax on each ship­ ment prior to its being exported or enter into an arrangement with the Commissioner to lodge a re­ turn and pay the tax later. The due date for the return and tax in the latter cases is usually within a fixed period of time after the wool has been disposed of overseas.

Amendments to the Acts

There were no amendments to the Acts relating to wool tax during the period covered by this Report.

114

Statistics

REVENUE

Collections of wool tax for the financial years 1971 -72 to 1981 -82 are shown in the table below.

WOOL TAX COLLECTIONS Financial Years 1971-72 to 1981-82

Wool tax

Financial year collections

1971- 72

1972- 73

1973- 74

1974- 75

1975- 76

1976- 77

1977- 78

1978- 79

1979- 80

1980- 81

1981- 82

$

5 495 704 11 170 202 26 531 400 64 287 901 71 368 032 94 092 960 89 128 774 101 608 356 121 399 657 132 863 627

138 492 190

Other statistics of wool tax for the financial years 1979-80 and 1980-81 are given in Part G of ‘Taxation Statistics 1980-81’, the supplement to the Sixtieth Report.

115

TOBACCO CHARGE

The tobacco charge came into operation on 1 January 1956. The proceeds of the charge are used in research and otherwise with a view to fostering and expanding the Australian tobacco industry.

LEGISLATION

The laws relating specifically to the tobacco charge at 30 June 1982 were:

Tobacco Charges Assessment Act 1955. Tobacco Charge Act (No. 1) 1955. Tobacco Charge Act (No. 2) 1955. Tobacco Charge Act (No. 3) 1955. Tobacco Charges Regulations. Tobacco (Rate of Charge) Regulations.

SCOPE OF THE CHARGE Tobacco charge is imposed on growers of tobacco in respect of leaf sold by them to manufac­ turers and on the manufacturers in respect of Australian leaf used by them in the manufacture of goods for smoking.

RATES OF CHARGE The Tobacco Charge Act (No. 1) 1955 provides that the charge on leaf sold to a manufacturer is one half cent per pound or such lower rate as may be prescribed by regulation.

The Tobacco Charge Act (No. 2) 1955 provides that the charge on leaf purchased by a manu­ facturer is twice the charge for the time being in force under the Tobacco Charge (No. 1) 1955.

The Tobacco Charge Act (No. 3) 1955 also relates the charge on leaf used by grower manufac­ turers directly to the charge imposed by the Tobacco Charge Act (No. 1) 1955.

The rates of tobacco charge at present in force are as follows:

(a) in respect of leaf sold to a manufacturer— (i) 1.1 cents per kilogram of leaf payable by the grower or other person who owns the leaf immediately before sale; (ii) 2.2 cents per kilogram of leaf payable by the manufacturer. (The latter charge is

not payable if the manufacturer is a growers’ co-operative association which ac­ quires not less than nine-tenths of its leaf purchases from its shareholders.) (b) in respect of leaf grown and used by grower-manufacturers— (i) where the manufacturer grows nine-tenths of the leaf used by him—1.1 cents per

kilogram of leaf; (ii) in other cases—2.2 cents per kilogram of leaf.

ASSESSMENT AND COLLECTION OF CHARGE

Returns with remittances for the charge payable are required to be lodged quarterly by:

(a) brokers who sell leaf on behalf of other persons to manufacturers: (b) persons who sell leaf other than through brokers; (c) manufacturers who purchase leaf except where they arrange for brokers to pay the tax on their behalf; and (d) grower-manufacturers.

116

The broker is responsible for the payment of the charge levied on the person selling leaf through him to the manufacturer. By arrangement with the manufacturer the broker may also pay the charge on the leaf purchased through him by the manufacturer. In these cases the broker recoups the charges paid by him from the grower and manufacturer.

Amendments to the Acts

There were no amendments to the Acts relating to tobacco charge during the period covered by this Report.

Statistics

Collections of tobacco charge for the financial years 1971-72 to 1981-82 are shown in the table below.

TOBACCO CHARGE COLLECTIONS

Financial years 1971-72 to 1981-82

Tobacco charge

Year collections

$

567 244 509 546 535 353 504 838

546 701 496 041 495 365 514 184

504 272 519 074 539 069

1971- 72

1972- 73

1973- 74

1974- 75

1975- 76

1976- 77

1977- 78

1978- 79

1979- 80

1980- 81

1981- 82

Other statistics of tobacco charge for the financial years, 1979-80 and 1980-81 are given in Part H o f‘Taxation Statistics 1980-81 the supplement to the Sixtieth Report.

117

CANNING-FRUIT CHARGE

The canning-fruit charge was introduced to provide funds for the promotion of sales overseas and in Australia of canned apricots, peaches and pears and canned mixed fruit that includes apricots, peaches or pears. It came into operation on 2 December 1959, but fruit falling within the scope of the charge delivered to canneries on and after 15 November 1959 was subject to the charge. It ceased to apply in respect of fruit delivered to a cannery on or after 28 April 1982.

LEGISLATION

The laws relating specifically to canning-fruit charge at 30 June 1982 were:

Canning-Fruit Charge (Administration) Act 1959. Canning-Fruit Charge Act 1959. Canning-Fruit Charge Regulations. Canned Fruits Marketing Legislation Repeal and Amendment Act 1982.

SCOPE OF THE CHARGE The charge applied to apricots, peaches and pears accepted at canneries as fruit of canning quality or which was taken into the canneries for use in the production of canned fruit.

RATE OF CHARGE The Canning-Fruit Charge Act 1959 provided a rate of charge of $1.00 per tonne of fruit or such lesser rate as was prescribed from time to time. Before making regulations which fixed the rate of charge the Governor-General took into consideration recommendations made by the Australian Canned Fruit Sales Promotion Committee.

The rates of charge since the date of commencement have been:

$

From 15 November 1959 l.OOperton

From 7 December 1960 ............................................................ 0.50 per ton

From 27 November 1961 l.OOperton

From 1 December 1962 ............................................................ 0.75 per ton

From 1 December 1963 ............................................................ 0.50 per ton

From 1 December 1964 ............................................................ 0.75 per ton

From 10 December 1971 l.OOperton

From 1 December 1973 ........................................................... 1.00 per tonne

From 1 December 1976 ............................................................ 0.70 per tonne

From 6 January 1978 ........................................................... 1.00 per tonne

From 1 December 1979 ........................................................... 0.50 per tonne

From 1 December 1981 to 28 April 1982 .............................. 0.005 per tonne

COLLECTION OF THE CHARGE The charge was borne by the person who supplied the fruit to the cannery, usually the grower of the fruit. In practice, however, the charge was paid to the Taxation Office by the canner, who recouped the tax from amounts payable by him to the supplier of the fruit. The charge was payable to the Taxation Office before any payment was made by the canner to the supplier for his fruit.

Regular periodical returns for the purpose of the charge were not necessary but canners forwarded appropriate information to the Taxation Office at the time the charge was paid.

118

Amendments to the Acts

Since the preparation of the Sixtieth Report, the Canning-Fruit Charge (Administration) Act 1959 and the Canning-Fruit Charge Act 1959 were repealed by the Canned Fruits Marketing Legislation Repeal and Amendment Act 1982—Act No. 19 of 1982—which received Royal Assent on 28 April 1982 and came into operation on the same day. The repeal Act contained a savings pro­

vision to ensure that the former canning-fruit charge law continues to apply to fruit of canning quality delivered to a cannery before 28 April 1982.

Statistics

CANNING-FRUIT CHARGE COLLECTIONS

Financial year 1971-72 to 1981-82

Canning-fruit charge

Year collections

1971- 72

1972- 73

1973- 74

1974- 75

1975- 76

1976- 77

1977- 78

1978- 79

1979- 80

1980- 81

1981- 82

170 568 136 485 182 829 108 373 113031

107 301 67 035 123 146 98 857

57 703 51 795

Other statistics relating to the collection of canning-fruit charge are included in Part J of ‘Tax­ ation Statistics 1980-8 V, the supplement to the Sixtieth Report.

119

EXCHANGE CONTROL—TAX CLEARANCE CERTIFICATES

The Taxation Office screens certain exchange control applications for the purposes of deter­ mining, detecting and curtailing the use of tax havens in schemes to avoid or evade Australian taxes. The comprehensive legislation governing this tax screening came into operation on 23 December 1974.

Legislation The laws dealing with the tax screening arrangements as at 30 June 1981 were:

Banking Act 1959 Banking (Foreign Exchange) Regulations Taxation Administration Act 1953 Taxation Administration Regulations From 1 July 1981 to 30 June 1982,4105 applications for certificates were received, an increase of 867 as compared with the previous year. Tax clearance certificates have been issued in the vast majority of these cases, some of them subject to undertakings and some after the taxpayers’ affairs have been re-arranged to eliminate avenues of possible tax avoidance inherent in the original pro­ posal. Some taxpayers have not proceeded with applications following discussion with the Tax­ ation Office. In other instances full-scale investigations of the affairs of a taxpayer or group may

occur as a consequence of leads obtained in, or as a result of, the screening process, and substantial tax and penalties may result.

The value of legislation of this kind is not to be assessed on the basis of the number of cer­ tificates issued or refused, nor solely on the basis of extra revenue obtained or saved directly or in­ directly as a result of changes of plans required during the screening process. Its effectiveness really stems from the fact that its very existence and the prospect of screening by the Taxation Office of arrangements designed to avoid or evade Australian tax operate to prevent such plans being for­ mulated. The tax avoidance or evasion schemes that would, but for the tax screening arrangements, be entered into, cannot of course be presented in statistical form.

120

BREACHES AND EVASIONS—SCHEDULES I TO IV

Imposition of Additional Tax: Year Ended 30 June 1981

Supplementary to Schedules Al, A2 and B1 (pages 56 and 60), Schedules I and II below set out, in pursuance of section 14 of the Income Tax Assessment Act and the corresponding provisions in the Sales Tax Assessment Act, particulars of specific cases in which additional tax has been imposed. Schedule IV records variations to amounts of additional tax published in previous reports.

The statutory additional tax in the case of omissions from returns etc. is double the amount of the tax avoided and in the case of failure duly to lodge a return or information it is equal to the tax assessable. However, part of the statutory additional tax may be remitted, having regard to the circumstances of that case.

Several cases in Schedule I in which the main penalty was additional tax under section 226 (1) reached finality during the year ended 30 June 1980. However, generally the cases listed in the schedules reached finality during the year ended 30 June 1981. To the extent that the additional tax was imposed during the year ended 30 June 1981, these cases are included also in Schedules A l, A2

and Bl.

Income Tax

Schedule I

The following taxpayers have been charged additional tax under sub-section 226 (1) and/or sub-section 226 (2) of the Income Tax Assessment Act which read as follows:

“226. (1) Notwithstanding anything contained in sections 223, 224 and 225, any taxpayer who fails to duly furnish as and when required by this Act or the regulations, or by the Commissioner, any return or any information in relation to any matter affecting either his liability to tax or the amount of the tax, shall be liable to pay as additional tax an amount

equal to the tax assessable to him or the amount of $2 whichever is the greater.

226. (2) Any taxpayer who omits from his return any assessable income, includes in his return as a deduction for, or as a rebate in respect of, expenditure incurred by him an amount in excess of the expenditure actually incurred by him or, in relation to a claim to be entitled to a rebate under sction 23AB, 79A, 79B, 159J, 159K or 159L, includes in his return

information that is false in any particular, shall be liable to pay as additional tax an amount equal to double the difference between the tax properly payable by him and the tax that would be payable if it were assessed upon the basis of the return furnished by him, or the amount of $2, whichever is the greater.” A taxpayer is listed in this Schedule only where:

(i) the taxpayer has understated the taxable income or failed duly to furnish a return or information; (ii) the taxpayer did not voluntarily make a full and true disclosure of the understated taxable income or voluntarily duly lodge the return or information; (iii) the amount of the statutory additional tax under either sub-section 226 (1) or sub-section

226 (2), after any remission, exceeds $ 1500 and the total additional tax is more than 25 per cent of the increased tax resulting from the investigation; and (iv) the case has reached finality in the sense that the taxpayer has exhausted all rights of objection and appeal.

For individual taxpayers a brief form of residential address is shown in column (1) together with the full name of the taxpayer. The address shown is that of the taxpayer in the final year of the period of the understatement of income.

121

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Adams, Dorothy Elizabeth Kingsgrove Representative 1974-75 to 1978-79 11 291 3 992.52 I 996.00

Adams, Douglas Charles Kingsgrove Process worker 1974-75 to 1978-79 11 291 4 413.99 2 206.00

Agius, Yvonne Surry Hills

Clerk 1974-75 to 1978-79 11 491 4 072.23 2 036.00

Algie, Pauline Rose Hunters Hill

Banquet supervisor 1974-75 to 1978-79 13615 4 944.71 2 472.00

Alizzi, Frank Carmelo Lane Cove Interior decorator 1976-77 to 1978-79 9 563 3 246.84 1 623.00

Allan, Ross Alexander Bayview Watchmaker and jeweller

1974-75 to 1978-79 32 401 14 785.77 4 518.00

Allara, Lynette Lelia Bondi Bank clerk 1976-77 to 1978-79 8 364 3 585.14 1 791.00

Allara, Oreste Bondi

Property owner 1976-77 to 1978-79 11 883 5 988.34 2 992.00

Allemann, Kevin Francis Rose Bay Airline manager 1972-73 to 1975-76 8 491 4 274.68 2 136.00

Allen, Joan Coogee

Secretary 1974-75 to 1978-79 7 832 3 092.83 1 546.00

Allum, Marjorie Huldah Hurlstone Park Clerk 1974-75 to 1978-79 12 195 4 270.58 2 135.00

Anderson, Joan Millicent Hunters Hill Clerk 1975-76 to 1978-79 13 826 4 767.16 2 383.00

Anderson, John Rushworth Duranbah Grazier and nurseryman 1977-78 12 523 6 853.36 2 282.00

Andronikou, George Rosebery Handyman 1976-77 to 1978-79 11 625 5 504.35 2 591.00

Apps, Keith Alwyn Cammeray Apps, Maisie Lillian Cammeray

Shop proprietor 1975-76 to 1977 78 13 499 6 709.41 2 682.00

Shop proprietress 1975-76 to 1977-78 13 499 6 775.95 2 709.00

Arciero, Angelo Leichhardt

Crane driver 1974-75 to 1978-79 10418 4 715.76 2 357.00

Aristedes, Harry Earl wood

Mixed business proprietor

1975-76 to 1977-78 8 001 2 903.75 1 742.00

Aristedes, Sophia Earlwood

Mixed business proprietress

1975-76 to 1977-78 8 001 2 879.83 1 727.00

Aronica, Madeline Antionette Darling Point

Restaurateur 1971-72 to 1977-78 29 500 3 904.25 1 950.00

Asensio, Neville Anthony Drummoyne Medical practioner 1975-76 to 1977-78 37 793 20 615.14 8 245.00

Aste, Wilson Croydon

Concrete paver and storeman 1974-75 to 1978-79 5 916 3 027.54 1 513.00

Auciello, Euplio Oatley

Real estate agent 1973-74 to 1975 76 and 1977-78 15 835 6 034.08 2 411.00

Bachmann, Clemens Croydon Park Laundry operator 1975-76 to 1977-78 30 783 5 899.51 2 949.00

Bacic, Frank Chats wood

Plasterer 1975-76 to 1977-78 18 977 7 305.62 3 482.00

122

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e S ch ed u le I — c o n t i n u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged ( 6 )

SYDNEY

In d i v i d u a l s

$ $ $

Ball. Joyce Margaret Wagga Wagga Shop assistant 1974-75 to 1978-79 13 794 4 767.01 2 383.00

Banks, Jefferson Balgownie

Electrical mechanic 1973-74 to 1977-78 10 639 5 096.94 2 546.00

Barbon, Domenico Merewether

Carpenter 1975-76 to 1979-80 12 262 3 686.43 1 841.00

Barnes, Gordon Edward Coogee Retired 1974-75 to 1978-79 20 104 10 235.61 5 117.00

Barnes, Victor Stanley Carlingford Manager 1975-76 to 1979-80 15 659 6 532.75 3 265.00

Barnett, Lloyd George Tea Gardens Retired 1974-75 to 1978-79 9 289 3 475.22 1 754.00

Bauer, Felix Gerhard Chatswood Chiropractor 1976-77 to 1978-79 13 244 4 992.82 1 832.00

Beaumont-Haynes, John Fairlight Ophthalmic surgeon 1974-75 to 1977-78 13 880 7 084.74 3 542.00

Beauvoir, Roger Randwick

Inspector 1974-75 to 1977-78 10 946 4 000.51 2 000.00

Bennett, Leo Joseph Wollstonecraft

Investor 1974-75 to 1977-78 11 317 7 083.53 3 541.00

I

Bernhofer, Juanita Redfern

Cleaner 1974-75 to 1978-79 23 928 3 773.29 1 884.00

Bizjak, Bozidar Five Dock

Construction fitter 1974-75 to 1977-78 10 588 4 782.98 2 391.00

Blacker, Betty Winifred Lake Cargelligo Nurse 1974-75 to 1978-79 12 325 5 809.26 2 904.00

Blofield, John Alan Gravel contractor 1972-73 to 1976-77 35 809 14 269.39 5 706.00

Blofield, Paula Margaret Eungella Contractor 1972-73 to 1976-77 35 809 13 884.84 5 552.00

Bloxham, Judith Anne Wahroonga Bodcock, Ronald Maroubra

Nurse 1974-75 to 1978-79 9 398 3 282.10 1 642.00

1

Fitter 1974-75 to 1978-79 16 701 6 408.96 3 204.00

Bodlak, Taras Surry Hills

Storeman and property owner 1974-75 to 1978-79 10 943 3 858.38 2 893.00

Bogatez, Emilia Haberfield

Hardware merchant 1975-76 to 1977-78 22 232 10 723.49 5 162.00

Bogatez, Luciano Haberfield

Hardware merchant 1975-76 to 1977-78 22 230 10 722.21 5 161.00

Bonaventura, Gino Kingsgrove

Ladies hairdresser 1972-73 to 1977-78 14 067 3 058.13 1 526.00

Borg, Saviour Greenacre

Labourer 1974-75 to 1977-78 8 878 3 207.62 1 603.00

Boric, Nedeljko Naremburn

Unemployed 1974-75to 1976-77 9915 3 676.64 1 838.00

Borton, Stefan Point Piper

Medical practitioner 1974- 75 to 1978 -79 9 077 5 967.45 2 950.00

Bourgeois, Robert Wahroonga

Civil engineer 1974- 75 to 1978-79 6015 3 128.14 1 564.00

i

123

i

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I — c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in ta x

A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y ea rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

SYDNEY I n d i v i d u a l s

Bowthorpe, Barry Thomas Welder 1974-75to1978-79 8 938 3 161.71 1 580.00

Bankstown Bradley, Kevin Frederick Retired 1971-72 to 1977-78 11 834 5 475.49 2 737.00

Cronulla

Brancatisano, Domenico Sheet metal press 1974-75 to 1978-79 9 659 3 409.46 1 811.00

Revesby

Branch, Eric Hastings

operator Road transport operator 1973-74to1975-76 9 776 4261.12 2 076.00

Taree

Brandt, William Maintenance supervisor 1974-75 to 1978-79 14 094 7 195.48 3 597.00

Hillsdale

Brandy, Barry John Assistant stationmaster 1974-75to 1978-79 51 475 27 437.50 13 691.00

Burwood

Brannelly, Elizabeth Stenographer 1974-75to 1978-79 7 947 3 040.40 1 516.00

Frances Double Bay Breen, Annie Mary Liquor store proprietress 1972-73 to 1975-76 46 207 14 972.12 6 158.00

Winmalee Breen, Daniel Excavator 1972-73to1975-76 46 674 15 199.53 6 263.00

Winmalee Brennen, Thomas Richard Electrical engineer 1974-75 to 1978-79 8 042 5 028.79 2 514.00

New Lambton Brisson, Mannie Tailor and property 1973-74to1977-78 50 783 28 939.31 12 204.00

Bondi

Britten, Margaret Beatrice owner Nursing sister 1974-75 to 1978-79 32 530 16 563.37 8 281.00

Bellbird

Brodribb, Alan Henry Company director and 1974-75 and 1975-76 11 651 5 886.09 2 943.00

North Manly Brown, John

investor Fitter’s assistant 1974-75 to 1978-79 9 380 4 052.36 1 999.00

Wollongong Brownlowe, Raymond Amos Steeplejack 1974-75 to 1978-79 9 922 3 626.38 1 813.00

Earlwood Brutman, Emil Hairdresser 1975-76 to 1977-78 9 500 3 070.66 1 534.00

Bondi

Bugalo, Michael Orderly 1974-75 to 1978-79 11 818 4 094.25 2 047.00

Surry Hills Burns, Ronald Neil Labourer 1974-75 to 1978-79 8 022 3 314.50 1 657.00

Frenchs Forest Burnside, Leah Clare Welfare officer 1974-75 to 1978-79 10 525 4 143.40 2 071.00

Abbotsford Burton, Norman Douglas Master plumber 1974-75 to 1978-79 5 312 2 773.02 1 622.00

Castlecrag Byrne, Mabel Lorraine Retired 1974-75 to 1978-79 17 478 7 238.55 3 619.00

Strathfield Callus, Joseph Supervisor 1975-76 to 1978-79 11 934 5 802.82 2 901.00

Campsie

Camilleri, Roland Accountant 1974-75 to 1978-79 8 440 4 066.13 2 033.00

Georges Hall Capperini, Rosario Labourer 1974-75 to 1978-79 10 037 3 591.47 1 795.00

Dulwich Hill Carey, Robert James Bank officer 1974-75 to 1978-79 8617 3 536.69 2 652.00

North Bondi

124

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Caruana, Pauline Lily field

Packer 1974-75 to 1978-79 28 033 11 055.22 5 527.00

Cass, Alexander Paul Strathfield Liquor store proprietor 1977-78 6 679 3 479.01 1 739.00

Cass, Mary Strathfield

Liquor store proprietress 1977-78 6 679 3 494.64 1 747.00

Castles, Jill Lynette Cronulla

Property owner 1975-76 to 1978-79 13,429 4 900.38 2 450.00

Cavanagh, Peter Lancelett Yamba Building contractor 1975-76 to 1978-79 14 528 7 271.75 3 371.00

Chandler, Francis Russell Belmont South Retired 1978-79 and 1979-80 17 000 3 064.72 1 531.00

Cheng, Sidney Strathfield

Produce agent 1976-77 to 1978-79 15 480 7 646.57 3 822.00

Chestohin, Alexandra Cammeray Hostess and cashier 1974-75 to 1978-79 11 575 3 957.23 1 978.00

Chow, Peter Kwei Hen Wollstonecraft Restaurateur 1972 -73 to 1974-75 and

1977 78

22919 6 944.40 3 471.00

Chrisostomou, Efthimios Wollongong Builder and rentier 1972-73 and 1974-75 to 1978-79

83 068 31 817.89 21 416.00

Cicco, Gennaro Summer Hill

Carpenter 1975-76 to 1978-79 9 172 3 188.01 1 593.00

Clark, Leonard Dee Why

Retired 1974-75 to 1978-79 19914 7018.78 3 509.00

Clark, Shirley June Glebe

Clerk 1974-75 to 1978-79 16 486 6711.38 3 355.00

Clarke, Olwin Irene Edgeworth

Bar stewardess 1974 -75 to 1977-78 9 197 3 217.68 1 608.00

Coakley, Albert Frank St Ives Manager 1973-74 and 1976-77 to

1978-79

8 000 3 970.87 2 411.00

Cochran, Fay Barbara Mosman Home duties 1977-78 to 1979-80 44 964 11 294.67 1 878.00

Coggan, Gillian Mary McMahon's Point Bank clerk 1974 75 to 1978-79 11 665 4 767.42 2 383.00

Cogle, Stewart Colin Bayview Heights Boat builder 1976-77 to 1978-79 29 546 6 271.14 3 134.00

Cohen, Wolfred Eastlakes

Traveller 1974-75 to 1978-79 10 924 4 798.57 2 399.00

Colligan, Robert John Engadine Model 1976-77 70 000 40 221.75 20 110.00

Collins, David Wesley West Wyalong Carper layer 1974-75 to 1978-79 10 156 3 505.75 1 752.00

Condie, Douglas Gordon Earlwood Clerk 1976-77 to 1979-80 40 392 16 799.55 8 399.00

Constable, Douglas Arthur Tamworth Service station proprietor

1977-78 9 866 3 790.77 1 895.00

Constable, Marie Ann Tamworth Service station proprietress

1977-78 9 866 3 790.77 1 895.00

Cook, Raymond Charles Murwillumbah Bricklayer 1976-77 to 1978-79 22 251 3 769.76 1 884.00

Cooke, Raymond John Liverpool Commission agent 1978-79 37 500 14 782.98 7 391.00

125

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

Cramp, Harold Boilermaker 1974-75 to 1978-79

$

8 991

$

4 085.09

$

2 042.00

Oak Flats

Crockett, Evelyn Francis Shop assistant 1976-77 to 1979-80 31 177 10861.16 5 430.00

Rockdale

Crosson, Jean Elizabeth Shipping clerk 1974-75 to 1978-79 9 450 3 130.23 1 565.00

Rose Bay

Crowther, John Francis Process worker 1975-76 to 1978-79 15 224 5417.61 2 707.00

Coogee

Culbertson, Bernadine Roof tiler 1973-7410 1976-77 13 815 5 357.14 2 656.00

Johanna Terrigal

Culbertson, George Roof tiler 1973-74 to 1976-77 13 858 5 369.01 2 662.00

Terrigal

Curry, Raymond John School teacher 1974-75 to 1976-77 8 389 4 751.74 2 375.00

Tenterfield Dalby, Allen Edmond Secretary 1974-75 to 1977-78 5 891 3 188.77 1 565.00

Austinmer Dale, John Motor mechanic 1974-75 to 1977-78 24 232 8 288.69 4 143.00

Toukley

Daniel, Betty Mary Gift store proprietress 1974-75 to 1978-79 10 055 3 955.58 1 970.00

Burwood

Darke, Ernest Transport driver 1974-75to 1977-78 10 447 4 958.29 2 479.00

Caringbah Davis, Roydon John Builder 1972-73, 1974-75 and 9 139 3 968.16 1 982.00

Kempsey De Battista, Olive Market stall

1975-76 1973-74 to 1978-79 54 525 20 600.30 10 296.00

Kogarah

Decelis, Joseph

proprietress Labourer 1974-75 to 1978-79 8 942 3 130.89 1 565.00

Leichhardt Delavere, Nora Edith School teacher 1974-75 to 1978-79 5 989 3 005.17 1 502.00

Corrimal

Della Libera, Rosa Yagoona West Della Libera, Vittorio

Concretor 1976-77 to 1978-79 16 844 5 784.78 2 695.00

Concretor 1976-77 to 1978-79 16 844 5 784.78 2 695.00

Yagoona West De Lombardo, Giovanni Restaurant proprietor 1975-76 to 1977-78 19 788 6 837.87 3 303.00

Bondi

Dendrinos, Peter Real estate salesman 1970-71 to 1975-76 and 88 870 46 371.31 23 182.00

Bexley

Destro, Luigi Property owner

1977-78 1974-75 to 1978-79 12 041 6 009.09 3 004.00

Kingsford Di Cesare, Corrado Earthmoving contractor 1974-75 to 1978-79 5 104 3 115.26 2 001.00

Cronulla Dobb, Vlasta Housewife 1972-73 to 1976-77 56 312 21 553.71 10 776.00

Potts Point Donnelly, John Allen Management consultant 1975-76 to 1977-78 7 178 3 799.31 1 519.00

Wahroonga Dowler, Mildred Elizabeth Sales assistant 1977-78 to 1979-80 10 499 3 503.98 1 751.00

Punchbowl Doyle, Colin Reginald Lloyd Insurance broker 1974-75 to 1977-78 6 078 3 074.65 1 537.00

Mount Colah

126

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I —c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Dubbelman, Abraham Longueville General manager 1974-75 to 1978-79 7 900 3 321.94 1 649.00

Duffus, William Mercer Killarney Vale Tiler 1976-77 to 1978-79 17 128 5 908.62 2 362.00

Dugdale, Bernard Theodore Stanmore Carrier and landlord 1975-76 to 1978-79 47 071 17 915.23 8 955.00

Duncan, Percy Long Jetty

Property owner 1974-75 to 1977-78 86 113 51 527.52 20 609.00

Eden, Harry Lindsay Sans Souci Commission Agent 1974-75 to 1978-79 72 823 35 365.29 15 217.00

Edgar, Norman Strathfield

Builder’s labourer 1974-75 to 1977-78 9 703 3 392.47 1 696.00

Edwards, Kenneth West Gosford

Managing director 1977-78 and 1978-79 5 727 3 543.70 1 771.00

Eggington, Bruce Tunstall Killarney Heights Marketing consultant 1975-76 to 1978-79 15 396 7 211.04 3 605.00

Elympos, Michael Matthew Marrickville Newspaper editor 1973-74 to 1978-79 41 534 6 850.50 3 606.00

Emanuel, David Edward Seaforth Plumber 1975-76 to 1977-78 23 500 11 878.07 8 907.00

England, Viva Lynette Ryde Physiotherapist 1975-76 to 1977-78 7 674 3 714.42 1 814.00

Ennis, David Henry Macksville

Banana grower 1974-75 to 1977-78 13 297 3 277.86 1 637.00

Evans, Edith Aileen Noraville

Building contractor 1972-73 to 1977-78 14 905 3 771.11 1 882.00

Evans, Harry Ronald Noraville Building contractor 1972-73 to 1977-78 22 993 5 287.73 2 641.00

Evans, Kenneth Edgar Balgowlah Heights Retired 1974-75 to 1978-79 17 962 6 628.95 3 314.00

Evans, Selwyn Douglas Balmoral Beach Retired 1975-76 to 1978-79 7 184 3 350.75 1 675.00

Falco, Carmello North Ryde Falco, Gina North Ryde

Carrier 1975-76 to 1978-79 19619 6 654.48 2 799.00

Carrier 1975-76 to 1978-79 21 256 6 328.93 2 863.00

Falivene, Ralf Randwick

Hairdresser 1972-73 to 1977-78 27 474 9 300.63 4 646.00

Farrell, William Hunter Goffs Harbour Pharmacist 1974-75 to 1977-78 36 097 23 264.66 6 157.00

Farwell, Sandra Jean Artarmon Clerk 1974-75 to 1977-78 7 809 3 452.73 1 726.00

Fenech, Mary Rose Mascot

Cleaner 1974-75 to 1978-79 15 504 5 257.98 2 628.00

Field, Henry Alfred Maroubra

Panel beater 1977-78 and 1978-79 19 338 6 715.26 2 685.00

Finocchiaro, Anthony Natale Croydon

Television technician 1975-76 10 000 4 578.20 1 831.00

Flanagan, John Brian Kensington Technician 1974-75 to 1976-77 9 835 4 984.58 2 490.00

127

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I - c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in tax A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5) (6 )

$ $ $

SYDNEY I n d i v i d u a l s

Flood, Harold Thomas Carlton Clerk 1974-75 to 1978-79 12 275 4 508.26 2 254.00

Flynn, John Clovelly

Engineer 1975-76 to 1978-79 25 579 10 899.99 5 449.00

Foden, Bernard Arthur Sutherland Boilermaker welder 1974-75 to 1978-79 11 198 3 979.05 1 989.00

Forbes, Kevin Arthur Austinmer Driver and fettler 1973-74 to 1975-76, 1977-78 and 1978-79

38 174 11 967.36 3 268.00

Fowler, Beth West Kempsey Frazer, Robert Richard Annandale

Librarian 1974-75 to 1977-78 8 383 3 050.41 1 515.00

Electrician 1974-75 to 1978-79 6 948 3 480.35 1 740.00

Frost, Kenneth Ross Campsie Green keeper 1975-76 to 1978-79 10 440 3 647.15 1 823.00

Fuller, Gary Reginald Burraneer Surveyor 1978-79 13 175 6 274.27 1 641.00

Furlan, Fiorindo Hurstville

Hairdresser 1974-75 to 1978-79 15 270 5 255.69 2 627.00

Gaines, Sylvia Vaucluse

Sales assistant 1974-75 to 1977-78 15 499 5 496.04 2 748.00

Garrick, David Charles Campsie Cleaner and landlord 1974-75 to 1978-79 8 880 3 199.87 1 599.00

Gartly, Robert William Lane Cove Marketing manager 1974-75 to 1978-79 14 955 8 376.56 4 189.00

Geddes, Keith Gordon Chifley Plumber 1975-76 to 1977-78 13 680 5 826.06 2 911.00

Geddes, Valda May Chifley

Plumber 1975-76 to 1977-78 13 680 6 094.67 3 046.00

Gee, Donald Henry Woollahra

Antique dealer 1975-76 to 1977-78 14 725 6 902.16 3 451.00

Ghattas, Youssef Redfern

Fruit shop proprietor 1977-78 and 1978-79 20 064 7 948.50 3 973.00

Gilchrist, Valma Marion Forestville Dietician and assistant caterer

1974-75 to 1977-78 10811 5 888.19 2 918.00

Gilligan, Gwendolene Maud Ashfield Retired 1974-75 to 1978-79 18 178 5 877.01 2 938.00

Gilmour, Edward Charles Wauchope Carpenter 1975-76to1977-78 19 247 7 275.85 3 636.00

Glassock, David Roland Creed Randwick

Agent and salesman 1976-77 and 1977-78 12 599 6213.31 3 105.00

Gonzalez, Rosy Turramurra

Nurse 1974-75 to 1978-79 9 771 3 264.89 1 632.00

Gooley, Frederick Ernest Balgownie Fitter 1974-75 to 1978-79 13 711 5 043.33 2 521.00

Gordon, Allan George Turramurra Builder 1974-75 to 1976-77 13 731 6 716.20 1 873.00

Gray, Margaret Carlton

Carpet laying and sales 1976-77 to 1978-79 10 250 3 735.02 1 706.00

Grayson, Patricia Constance Bellevue Hill Director 1976-77 to 1978-79 13 583 6 709.11 3 354.00

128

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY I n d i v i d u a l s

$ $ $

Gregory, Gordon Francis Double Bay Bank clerk 1974 75 to 1978-79 21 052 8 141.19 4 060.00

Greig, Margaret Philippa Mosman Typist 1974-75to 1978-79 18 828 5 886.99 2 943.00

Grentell, Raymond Roy Wagga Wagga Stockman 1974-75 to 1977-78 12 853 4 335.99 2 166.00

Grey, Gordon Robert Sans Souci Investor 1973 74 to 1978-79 128 037 70 328.54 24 829.00

Grey, Sanna Sans Souci

Investor 1974 75 to 1978-79 126 779 70 098.14 24 366.00

Grieve, June Margaret Mount Warrigal Clerical assistant 1974-75 to 1978-79 9 982 3 359.61 1 679.00

Grozdanovski, Milista Mosman Machine operator and property owner

1974-75 to 1978-79 23 009 7 826.95 3 910.00

Gummow, William Montague Charles North Sydney

Barrister and lecturer 1974 75 to 1977-78 9 201 5 843.75 2 921.00

Hahn, Edward Lightning Ridge Hancock, Barry David Wallsend

Prospector and miner 1974 75 to 1978-79 12 516 3 784.68 1 892.00

Haulage contractor 1976-77 to 1978-79 11 523 3 146.37 1 572.00

Hancock, John Rylatt Hamilton Bricklayer 1972-73 to 1978-79 40 637 6 569.39 1 870.00

Hancock, Kathryn Lucy Wallsend Haulage contractor 1976 77 to 1978 79 11 523 3 146.37 1 572.00

Hans, Helmut Yetman

Tobacco grower 1972-73 to 1975-76 38 592 18 673.50 9 335.00

Hanson, Patricia Mary Five Dock Clerk 1974-75 to 1978-79 5 540 3 683.96 1 841.00

Harrigan, Anthony Terrence Edgecliffe Escort agency 1973 74 to 1978-79 58 616 10961.30 4 224.00

Harrison, Eric Picnic Point

Building supervisor 1974-75 to 1978-79 20 321 9 542.41 4 771.00

Harwanek, Gerda Picnic Point

Manufacturer 1974-75 to 1978-79 12 665 3 041.21 1 518.00

Hawke, Samuel Rozelle

Waterside worker 1973-74 to 1977-78 7 630 3 066.48 1 507.00

Hawkins, Gwenda Fay Allawah Bank officer 1974-75 to 1978-79 9 253 3 585.66 1 713.00

Hayball, James Henry Warners Bay Roofing contractor 1975-76 to 1979-80 81 095 20 473.94 10 235.00

Hayward, Aubrey Gladesville

Paymaster 1974-75 to 1978-79 13 194 7012.07 3 470.00

Henley, Ross Hector Mosman Manager 1974-75 to 1978-79 6 160 3 103.88 1 551.00

Hennig, William Russell Randwick Dental technician 1974-75 to 1978-79 8 187 3 021.36 1 510.00

Henwood, Vaughan Montague Beverly Hills

Carrier 1975-76 to 1977-78 7 622 4 056.44 1 621.00

129

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Heris, John CofTs Harbour

Painter 1972-73 to 1977-78 35 169 14 982.71 7 628.00

Hickey, Brian Ellis Cammeray

Customs manager 1972-73 to 1976-77 59 207 24 755.58 8 164.00

Higgs, Neville George Malabar Chef 1971-72 to 1975-76 17 500 3 064.60 1 531.00

Hill, Roy Carrington

Fisherman 1973-74 to 1978-79 18 843 4 670.65 2 332.00

Hillman, Gregory Bondi

Clerical assistant 1974-75 to 1978-79 10316 3 656.82 1 686.00

Hinton, John Allan Kingsford

Sales engineer 1975-76 to 1978-79 19 566 5 581.45 2 789.00

Hoban, Lancelot Edward Bellevue Hill Pensioner 1975-76 to 1979-80 28 421 13615.17 6 807.00

Hogbin, John Eastwood

Taxicab operator 1975-76 to 1977-78 30 667 12 923.34 6 460.00

Hoggan, Doreen Joan Bel field Process worker 1974-75 to 1978-79 10 120 3 488.46 1 744.00

Hollis, Edna May Drummoyne

Home duties 1974-75 to 1978-79 23 632 8 955.12 4 477.00

Honeybrook, Richard Victor Allambie Heights School teacher 1975-76 to 1979-80 14 587 6 593.45 3 296.00

Hopkinson, Allan Keith Woy Woy Despatch clerk 1974-75 to 1977-78 12 691 4 870.55 2 435.00

Horowitz, Dora Double Bay

Company director 1968-69 to 1975 76 31 675 19 058.41 7 619.00

Horowitz, Jacob (deceased) Double Bay Company director 1968-69 to 1971-72 18 600 11 383.03 4 551.00

Horvat, Alois Mayfield

Concretor 1974-75 to 1978-79 23 670 8 483.79 4 239.00

Houghton, Keith Ernest Ryde School teacher 1974-75 to 1977-78 6 523 3 033.91 1 516.00

Houghton, Mary Pauline Ryde School teacher 1974-75 to 1977-78 12217 5 465.81 2 733.00

Houston, Edward Patrick Randwick Government medical officer

1974-75 to 1978-79 6 128 3 977.72 1 988.00

Howard, Alfred Barry Bowral Builder 1974-75 to 1978-79 45 565 7 439.59 3 708.00

Howard, Norman Francis Strathfield Bricklayer 1975-76 to 1979-80 14 466 5 885.98 3 031.00

Howard, Thomas Alfred North Sydney Truck driver 1974-75 to 1978-79 8 625 3 740.27 1 867.00

Hewlett, Leslie Charles Loftus Carrier 1976-77 to 1978-79 8 368 3 354.35 1 677.00

Hunt, Ivy Margaretta Manly Vale Teacher 1974-75 to 1978-79 9 087 3 947.90 1 973.00

Hutchinson, Herbert James CofTs Harbour Building contractor 1968-69 to 1977-78 53 266 10 160.69 4 059.00

Hutchinson, June Rose CofTs Harbour Building contractor 1968-69 to 1976-77 49 209 9 403.74 3 758.00

130

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Ibrahim, Mohamed Ali Redfern Motor mechanic 1974-75 to 1978-79 10 687 3 647.87 1 823.00

Ilett, Michael Newcastle

Builder 1975-76 to 1978-79 33 803 14 274.96 7 135.00

Ingram, Charles William The Entrance Retired 1974-75 to 1978-79 9 987 4 030.87 2 015.00

Irish, Norman Frederick Allambie Heights Painter 1974-75 to 1977-78 18 261 11 488.78 5 742.00

Isaacs, Brian Dover Heights

Service station owner 1974-75 to 1976-77 14 229 7 123.44 3 561.00

Jackson, Graham Arthur Beverly Hills Contract carrier 1975-76 to 1978-79 20 459 8 237.03 4 116.00

Jackson, Leonard Douglas Potts Point Doorman and cleaner 1974-75 to 1978-79 14 155 5 370.31 2 683.00

James, George Leslie North Narrabeen Investor 1973-74 to 1978-79 17 871 5 843.96 2 918.00

Jay, Charles Waverley

Retired 1974-75 to 1978-79 8 882 4 081.90 2 221.00

Jays, Audrey Jean Killara

Matron 1974-75 to 1976-77 22 008 12 806.35 5 558.00

Jays, Peter Graham Killara

Industrial designer 1974-75to 1976-77 20 954 9 473.48 4 032.00

Jeffree, Audree Joy Collaroy

Policewoman 1974 75 to 1978-79 11 062 5 249.59 2 624.00

Jenkins, Albert James Kahibah Retired 1974 75 to 1978-79 15 796 3 258.35 1 612.00

Johnstone, Alexander Cammeray Lineman 1974-75 to 1977-78 12931 5 528.50 2 764.00

Jones, Robin Reece Vaucluse

Company general manager

1974 75 to 1978-79 8 472 4 599.41 2 299.00

Joyce, Joan Frances CofTs Harbour

Secretary 1973-74 to 1978-79 9 875 3 709.62 1 844.00

Jukes, Neville Vincent Cardiff Boilermaker 1975-76 to 1977-78 6 752 3 127.25 1 562.00

Jukic, Nikola Erskineville

Builders labourer 1975-76 and 1976-77 9 768 3 725.23 1 862.00

Jurd, William Wyong

Sawmiller 1974-75 to 1977-78 8 002 3 759.12 1 879.00

Jurvanen, Eero Neutral Bay

Painter 1970-71 to 1977-78 34613 2 966.05 1 536.00

Kain, Patricia Ann Petersham

Stenographer 1974-75 to 1978- 79 6 334 3 053.03 1 526.00

Kalman, Lesley Clovelly

Wholesale butcher 1972-73 to 1976-77 20 712 8 246.01 4 944.00

Kanos, Spiros Bondi Junction

Carpenter 1974-75 to 1978-79 8 698 3 214.56 1 607.00

Kapetar.akis, Ignace Five Dock Cabinetmaker 1976-77 to 1978-79 7 696 2 576.53 1 544.00

Karras, Stella Newtown

Shopkeeper 1975-76 to 1977-78 11 588 3 840.93 1 919.00

131

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I —c o n tin u e d

Name and address (1)

Business or occupation

( 2 )

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

K a s p r z y k , T o m a s z Retired 1973-74 to 1978 79

$

39 023

$

19 342.11

$

9 671.00

Yagoona

Kellaway, Wilfred Deighton General manager 1974-75 to 1977-78 16 000 6 352.99 3 124.00

Lindfield

Kennaway, Jack Car salesman 1974-75 to 1978-79 10 363 4 142.21 2 056.00

Ashfield

Kennedy, Doreen Secretary 1977-78 and 1978-79 5 727 3 543.70 1 771.00

West Gosford Keys, Darcy Harold Clerk 1974-75 to 1978-79 11 910 4 138.57 2 069.00

Padstow

Khamis, Hattem Manager 1973-74 to 1977-78 9 909 3 976.36 1 988.00

Strathfield King, Alan Gordon Retail jeweller 1977-78 8 068 3 170.78 1 585.00

Tam worth King, Noel Thomas Storeman 1974-75 to 1978-79 15 999 5 351.11 2 675.00

Newcastle Klink, Ramon Motor car salesman 1974-75 to 1978-79 22 490 4 809.69 1 760.00

Punchbowl Klothos, Stamatios Haulage contractor 1975-76 to 1978-79 17 293 6 731.48 3 364.00

Dulwich Hill Knox, Nellie Philomena Hotelkeeper 1974-75 to 1978-79 11 891 4 607.17 1 854.00

Palm Beach Kocovski, Milan Wollongong Korotki, Sabina

Steelworker 1974-75 to 1978-79 10491 4 035.22 2 002.00

Concrete pump operator 1973-74 to 1978-79 8 629 2 710.87 1 623.00

Engadine

Korotki, Valentine Concrete pump operator 1973-74 to 1978-79 8 629 2 721.25 1 629.00

Engadine Kosbasic, Andrija Carpenter 1974-75 to 1978-79 7 179 3 269.21 1 634.00

River wood Kristall, Josephine Postal employee 1974-75 to 1977-78 10 925 4 926.79 2 462.00

Catherine Bondi Beach KristofT, Stephen Paul Jeweller 1970-71 to 1975-76 32 102 13 361.71 5 341.00

Figtree

Krizmanic, Mirco Mechanic 1973-74 to 1978-79 9 089 4 024.34 1 545.00

Brighton-le-Sands Krnei, Hubert Boilermaker 1974-75 to 1978-79 7 628 3 317.00 1 658.00

Concord

Kuperszmit, Abus Abram Retired 1976-77 10 080 3 580.67 1 790.00

Woollahra Laird, Francis Henry Insurance broker 1974-75 to 1978 79 5 286 3 350.33 1 674.00

Greenwich Lambert, Helen Dennis Manager 1976-77 to 1978-79 22 422 8 640.01 4 319.00

Albion Park Rail Lambert, Ronald Frederick Baker 1976-77 to 1978-79 22 422 8 640.01 4 319.00

Albion Park Rail Lapham, Phillip Lovelock Printer 1974-75 to 1978 79 13 125 4 662.04 2 331.00

Kirrawee

Lathwell, Henry George Insurance clerk 1974-75 to 1978-79 8 106 3 287.72 1 644.00

Chatswood West

132

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule l —c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY I n d i v i d u a l s

$ $ $

Lattimore, John James Taree Farmer 1974-75 to 1978-79 12 951 3 841.50 i 756.00

Lawandos, Jamil Dulwich Hill

Brewery worker 1973-74 to 1978-79 17 761 7 013.28 3 503.00

Lediansky, Leo Nicholas Randwick Wardsman 1974-75 to 1978-79 9 533 3 228.30 1 614.00

Lees, Maurice Croydon Park

Salesman 1974-75 to 1978-79 8918 3 005.38 1 502.00

Leigh, Nancye Eileen Bowral Newsagent 1974 75 to 1978-79 13 521 5 998.53 2 999.00

Leslie, Keith Graham Rockdale Clerical assistant 1976-77 to 1979-80 16411 5 598.21 2 799.00

Lesue, Neil Germain Mascot Fitter 1974-75 to 1977-78 16 465 6 637.37 3 318.00

Leuallen, Earl William Miranda Linotype mechanic 1974-75 to 1978-79 10 505 4 490.29 2 242.00

Leung, Kenneth Bexley

Restaurateur 1975-76 to 1978-79 8 528 3 058.27 1 528.00

Leung, Myrtle Bexley

Restaurateur 1975-76 to 1978 79 8 528 3 067.60 1 532.00

Leverington, John Barrington Wollongong

Steel fabricator 1973-74 to 1977-78 62 433 18 452.16 8 233.00

Licastro, Anna Elisabetta Tharbogang Farmer 1974-75 to 1976-77 26 685 12 889.43 6 443.00

Lievain, Gaston Maurice Sydney Vaucluse

Administrative assistant 1974-75 to 1978-79 35 982 16 350.87 8 175.00

Lievain, Maurice Charles Vaucluse Field representative 1976-77 to 1979-80 18 275 6 158.74 3 079.00

Lim, Peggy Maroubra

Restaurant proprietress 1976-77 to 1978-79 12 750 5 103.77 2 551.00

Lim, Tony Maroubra

Restaurant proprietor 1976-77 to 1978-79 12 750 5 107 07 2 552.00

Limnios, Toula Glebe

Agent 1974-75 to 1978-79 8 488 3 289.34 1 644.00

Litsios, Chris Clothing manufacturer 1976-77 to 1978-79 20 000 8 222.68 4 110.00

Litsios, Haroula Rosebery Loutas, Theocaris Dulwich Hill

Clothing manufacturer 1976-77 to 1978-79 20 000 8 222.68 4 110.00

Stage hand 1974-75 to 1978-79 11 475 5 408.42 2 704.00

Lowry, John Edward Dee Why McAskill, Dorothy Gene Roseville

Bricklayer 1972-73 to 1974-75 24 265 9 759.87 2 579.00

Housewife 1972-73 to 1978-79 60 912 13 801.35 2 619.00

McCann, John James Penshurst Contract cleaner 1972-73 to 1974-75, 1976-77 and 1977-78

27 526 13 848 51 6 922.00

Macleay, Samuel Maroubra

Retired 1974-75 to 1979-80 42 344 19 377.74 9 688.00

133

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1 ) (2 ) (3 ) (4 ) (5 ) (6)

$ $ $

SYDNEY

I n d i v i d u a l s

MacDonald, Alexander Retired 1974-75 to 1978-79 9 378 3 048.47 1 535.00

Lindsay Lindfield

McDonald, John Alfred Metal spinner 1974-75 to 1978-79 18 899 6 815.90 3 407.00

Dawes Point McDonald, John Gerard Solicitor 1973-74 to 1978-79 41 149 26 451.31 8 813.00

Murwillumbah McDowell, Geoffrey Fergus Haulage contractor 1975-76 to 1977-78 15 314 5 637.22 2 172.00

Concord West Mclnnes, Beryl June Chemical technician 1974-75 to 1978-79 20 315 8 397.04 4 198.00

Maroubra

McIntosh, Alexander Clerk 1974-75 to 1977-78 10 924 3 921.35 1 960.00

Tempe

McKee, David Henry Retired 1974-75 to 1978-79 9610 3 594.07 1 797.00

Alphonsus Croydon Park McLean, Desmond Francis Teacher 1975-76 to 1978-79 10 291 5 276.34 2 638.00

Riverwood McMullen, Alexander Retired 1974-75 to 1978-79 26 536 11 898.49 5 949.00

Panania

McNeil, Pauline Secretary 1974-75 to 1977-78 8 694 3 260.44 1 630.00

Malabar

McQuirk, Francis John Photo imposer 1974-75 to 1978-79 20 876 8 830.40 4 4Ί 5.00

Burwood

Madden, Terence Paul Manager 1974-75 to 1978-79 6 484 3 336.14 1 668.00

Forestville Madigan, John Graham Public servant 1974-75to 1978-79 14 505 7 485.12 3 742.00

Randwick Madill, Wilga Norma Shop assistant 1974-75 to 1977-78 24 433 9 737.90 4 868.00

Dee Why

Maginnity, Leo Kevin Medical practitioner 1976-77 and 1977-78 12 115 6 341.14 3 170.00

Cronulla

Maling, Colin Walter Bloodstock agent 1970-71 to 1977-78 48 437 9 109.29 6 067.00

Killara

Mannix, Patrick James Marine engineer 1974-75 to 1978-79 13 190 4 717.65 2 336.00

Thomas East Ballina Marcenko, Stanley Bricklayer 1974-75 to 1978-79 34 692 5 981.78 2 989.00

Mt Warrigal Marks, Leo Fish shop proprietor 1974-75 to 1977-78 10 497 3 425.09 1 711.00

Maryville Marks, Stenina Fish shop proprietress 1974-75 to 1977-78 10 497 3 425.09 1 711.00

Maryville Maroney, Marjorie Shoe retailer 1975-76 to 1977-78 14 089 4 639.70 2 319.00

Grafton

Maroney, Ronald John Shoe retailer 1975-76 to 1977-78 14 089 4 598.25 2 298.00

Grafton

Martins, Manuel Waiter 1974-75 to 1978-79 8 065 3 332.72 1 572.00

Paddington Mascaro, Guerino Giuseppe Property owner 1973-74 to 1977-78 8 400 3 157.11 1 575.00

Glebe

134

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY I n d i v i d u a l s

$ $ $

Mather, Janice Margaret Concord Public servant 1974-75 to 1977- 78 7 341 3 277.91 1 637.00

Matulvicius, Margaret Rondell Goonellabah

Dental surgeon 1974-75 to 1978 79 22 547 9 244.59 3 696.00

May, Dolores Edna Tempe

Clerk 1974-75 to 1978-79 13 029 4 476.50 2 238.00

Mazzitelli, Vincenzo Petersham Bootmaker 1974-75 to 1978-79 8 025 3 316.85 1 656.00

Mehan, Stewart Alexander Beresfield Managing director and fitter

1976-77 and 1977-78 8 320 4 617.04 2 308.00

Menon, Bill Darlinghurst

Taxi proprietor 1977-78 and 1978-79 31 000 9 016.20 4 507.00

Mercer, lan Douglas Miranda Storeman 1974-75 to 1978-79 9 075 3 143.63 1 571.00

Micalleff, John Narrabeen

Waterside worker 1974-75 to 1978-79 9 751 3 927.47 1 962.00

Michael, Gregory Alexander Collaroy Confectioner 1975-76 to 1978-79 80 836 43 347.37 21 673.00

Miles, June Merle Bronte

Florist and company director 1974-75 to 1977-78 7 135 4 107.92 2 053.00

Miller, Sarah Randwick

Retired 1974-75 to 1978-79 9 699 3 778.85 1 889.00

Millington, Harold Raymond West Wollongong

Plumber and drainer 1976-77 to 1978-79 12 055 4 191.73 1 950.00

Milner, Noelene Dorothy Balgowlah Heights Clerk 1974-75 to 1977-78 22 238 6 473.37 3 234.00

Milosevic, Petar Maroubra

Supervisor 1973 74 to 1977-78 9 444 3 486.31 1 741.00

Milosevic, Therese Maroubra

Accounts clerk 1973-74 to 1977- 78 9 444 3 173.59 1 584.00

Mock, Toong-Kum Strathfield

Restaurant proprietor 1974-75 to 1978-79 13 836 3 555.36 1 639.00

Moloney, Thomas San Isadore

Club steward and supervisor

1974-75 to 1977-78 8 737 3 023.00 1 511.00

Monaro, Dorothy Margaret Five Dock Public servant 1974-75 to 1977-78 18 295 7 668.05 3 832.00

Morello, Antonio Haberfield

Pastrycook 1974-75 to 1978-79 7 863 3 356.99 1 590.00

Morgan, Rhos Francis Ballina Dentist 1974-75 to 1978-79 6418 3 064.09 1 530.00

Morris, Albert Middle Cove

Dentist 1975-76 to 1978-79 6 676 3 165.37 1 582.00

Morris, Arthur Lester Carlton Plumbing and building repairer

1973-74 to 1977-78 19 452 10 340.54 4 939.00

Morris, Ellen Margaret Randwick Saleswoman 1974-75 to 1978-79 11 422 3 618.09 1 809.00

Moses, Olga Bondi

Property owner 1975-76 to 1977-78 10 504 5 749.93 2 874.00

135

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ s

Mrljak, Stejpan Enfield

Bricklayer 1975-76 to 1977-78 17 066 7 735.28 3 866.00

Mulawa, Edward Engadine

Ganger 1973-74 to 1978-79 5 524 3 310.79 2 314.00

Muller, Keith Mervyn Muswellbrook Teacher’s aide 1974-75 to 1978-79 20 180 7 076.01 3 537.00

Murace, Montello Dee Why Murray,David Ian Ballina

Labourer and landlord 1974-75 to 1978-79 10 137 3 755.62 1 863.00

Bricklayer 1975-76 to 1978-79 26 345 4 144.81 1 795.00

Murray, John Patrick Dulwich Hill Cleaner 1974-75 to 1978-79 15 420 5 483.86 2 741.00

Newton, Jean Enid Rodd Point

Waitress 1975-76 to 1978-79 21 989 7 445.11 3 452.00

Nicholls, Jack Holmes Bardwell Park Senior technical officer 1974-75 to 1978-79 6 897 3 757.46 1 769.00

Nicholls, Robin Mary Bayview Occupational therapist 1974-75 to 1978-79 8 346 3 915.46 1 943.00

Nicolinas, Nick Dulwich Hill

Mail officer and cleaner 1973-74 to 1976-77 17 979 8 984.20 3 658.00

Nicholls, Louise Anne Newtown Pawnbroker 1972-73 to 1974-75 31 558 16 904.84 7 766.00

Noakes, James Seavor Lidcombe Foreman fitter 1975-76 to 1978-79 8 620 3 606.23 1 803.00

O'Donnell, Frederick William Griffith

Carrier 1974-75 to 1977-78 14 144 5 107.74 2 551.00

O’Donnell, Yvonne Helen Griffith Carrier 1974-75 to 1977-78 16 565 5 645.55 2 821.00

Oreb, Vjekoslav Willoughby

Caster 1974-75 to 1978-79 11 515 4 586.21 2 293.00

Ottey, Michael John North Narrabeen Marketing manager 1976-77 to 1978-79 11 602 7 263.64 3 631.00

Owen, Harry Concord West

Retired 1974-75 to 1978-79 12 767 3 713.21 1 921.00

Padmos, John Tanilba Bay

Oyster farmer 1974-75 to 1977-78 5 635 3 210.02 1 605.00

Page, Robert Clarence Iluka Fisherman 1973-74 to 1979-80 45 883 8 815.52 4 229.00

Palazzolo, Paolo Summer Hill

Tiler 1972-73 to 1976-77 19 297 7 599.56 3 798.00

Panayiotou, Andrew Waterloo Mail officer 1974-75 to 1979-80 10 541 4 173.46 2 074.00

Parker, Edna Myrtle Valentine Shop proprietor 1973-74 to 1977-78 16 468 5 178.62 2 589.00

Parrott, David John Oatley

Panel beater 1972-73 to 1976-77 30 650 8 467.67 3 233.00

Parry, Gwendoline Rose Rydalmere Manufacturer 1976-77 to 1978-79 21 965 11 018.74 5 507.00

Pashby, Janice Christine Dolls Point Secretary 1974-75 to 1978-79 8 931 3 374.48 1 687.00

136

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I —c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Patrick, Elizabeth Millar Strathfield Court reporter 1974-75 to 1978-79 10 433 5 499.77 2 749.00

Petrocitto, Felix Condell Park

Driver and clothing reseller 1976-77 and 1977-78 13 165 5 192.65 2 596.00

Phipps, Charles Cyril Centennial Park Fitter 1974-75 to 1978-79 7 138 3 338.68 1 669.00

PichalofT, Vlado Argenton

Rigger 1974-75 to 1977-78 9 759 4 337.62 2 081.00

Pitts, Grahame Frederick Willoughby Plumber 1974 75 to 1978-79 27 251 11 066.00 5 530.00

Plant, Allen Raymond Elanora Heights Accountant 1974-75 to 1978-79 7 910 4 163.17 2 067.00

Platt, Graeme Roy South Hurstville

Prison officer 1974-75 to 1977-78 8 367 3 478.10 1 730.00

Plaza, Michael Marrickville

Wardsman 1974-75 to 1978-79 8 671 3 751.64 1 850.00

Ploeg, Evol Dee Why

Property owner 1974-75 to 1978-79 7 890 2 267.53 1 698.00

Pond, Carmel Dawn Aberdare Nurse 1974-75 to 1978-79 12 644 5 389.66 2 694.00

Poole, Robert Clarence Homebush Nursing aide 1974-75 to 1978-79 8 543 3 070.78 1 535.00

Porco, Mario New Lambton

Concrete contractor 1973-74 to 1977-78 56 188 21 005.90 10 500.00

Porco, Noleen Clare New Lambton Concrete contractor 1973-74 to 1977-78 56 189 21 006.17 10 500.00

Poznanski, Frank Randwick

Cleaner 1974-75 to 1977-78 8 898 3 059.20 1 529.00

Pritchard, James Valentine

Engineer 1976-77 to 1978-79 10 000 4 691.79 2 345.00

Pritchard, Mark Lindfield

Public servant 1974 75 to 1978-79 19 444 8 272.97 4 136.00

Probert, Ronald Stewart Oatley Clerk 1974-75 to 1977-78 10 182 3 879.93 1 934.00

Pye, Lillian Mary Elizabeth Lismore Home duties 1974-75 to 1978-79 15 180 5 469.68 2 734.00

Ranieri, Luigi Belmont

Crane driver 1974-75 to 1978-79 17 896 7 189.72 3 593.00

Reakes, Phyllis Gabrielle Kyle Bay Retired 1974-75 to 1977-78 10 983 4 374.06 2 187.00

Redgrave, Barry William St Ives Reynolds, Anthony John

Accountant

Company director

1974-75 to 1978-79

1969-70, 1970-71 and

6 543 3 200.44 1 588.00

Darling Point 1972-73 45 151 20 772.07 8 307.00

Reynolds, Benjamin Edwin North Avalon Fitter and turner 1974-75 to 1978-79 10 834 3 943.17 1 971.00

Riley, Barry Albert Valentine

Manager 1976-77to 1978-79 38 912 13 920.80 5 241.00

Rindo, Georgio Moor Creek

Tobacco grower 1971-72 to 1976-77 48 692 10 607.58 4 240.00

137

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I— c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Rindo, Lina Moor Creek

Tobacco grower 1971-72101976-77 49 043 10 647.77 4 255.00

Ripley, Kenneth Lawson Leichhardt Mariner 1974-75 to 1978-79 20 324 10 054.90 5 027.00

Rivelli, Francesco Condell Park

Storeman 1973-74to1978-79 37 750 8 173.29 4 084.00

Robertson, Eric Leslie Randwick Seaman 1974-75 to 1977 78 14 558 6 962.11 3 481.00

Robertson, Fred Arthur Normanhurst Administrative officer 1974-75 to 1978-79 8 091 3 172.04 1 586.00

Rodny, Rose Rose Bay Romeo, Maria Tharbogang Ross, Ruth Winifred

Austinmer

Manageress 1974-75 to 1978-79 6 438 3 097.48 1 548.00

Farmer 1974-75 to 1976-77 30 900 14 292.58 7 145.00

Physiotherapist 1975-76to1977-78 8 641 5 444.88 2 721.00

Rowlands, Frank George Byron Bay Commission agent 1971-72 to 1979-80 84 790 27 936.94 10 161.00

Rowles, Stanley William Concord Carrier 1974-75to 1978-79 7 461 2 549.96 1 528.00

Rusak, Franjo Corrimal

Upholsterer 1973-74 to 1978-79 30 312 10012.34 5 003.00

Rush, Leonard William Dundas Contract carrier and taxi driver

1971-72 to 1977 78 47 262 7 905.50 3 949.00

Russell, Ian Patrick Engadine Ryan, Madalen Ann Belfield

Student 1974-75 and 1975-76 12 600 4 283.56 2 140.00

Bank officer 1974-75 to 1978-79 8 710 3018.83 1 509.00

Ryan, Peter Arthur Denistone

Sales representative 1974-75 to 1978-79 8 733 3 090.52 1 545.00

Ryan, Richard John Wagga Wagga

Bookmaker 1974-75 to 1979-80 75 000 12 035.27 6 016.00

Saggers, Ronald Arthur Harbord Insurance officer 1974-75 to 1978-79 6 060 3 041.40 1 520.00

Sammut, Antonio Bankstown

Service station proprietor

1976-77 to 1978-79 18 162 6 296.72 3 147.00

Sammut, Maria Bankstown

Service station proprietress

1976-77to 1978-79 18 162 6 296.72 3 147.00

Samuels, Maurice Gilbert Dover Heights Dental surgeon 1973-74 to 1976-77 13 103 4 541.11 2 268.00

Sarks, Francis Michael Lane Cove Property owner 1973-74 to 1978-79 51 054 24 893.45 12 443.00

Saunders, Raymond Watson Point Piper Retired 1970-71 to 1975-76 22 214 9 785.14 4 799.00

Schnitzler, Clary Mary Cammeray Medical practitioner 1974-75 to 1978-79 9 922 5 742.67 2 871.00

Schumacher, John Woronora

Painter 1975-76 to 1977-78 13 384 4 434.24 2 215.00

Seckold, Sylvia Catherine Strathfield Data clerk 1974-75 to 1978 79 10 493 3 903.77 1 951.00

138

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I - c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in ta x

A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

I n d i v i d u a l s

Selby, Beryl Castlecrag

Process worker 1974-75 to 1978-79 10 048 3 412.87 1 706.00

Selwyn. Ralph Soroszczuk Castle Cove Solicitor 1974-75 to 1978-79 19 899 8 343.17 4 171.00

Sergi, Antonio Tharbogang

Farmer 1973-74 to 1976-77 31 560 13 653.48 6 824.00

Sergi, Giovanni Tharbogang

Farmer 1973-74 to 1976-77 31 907 12 779.77 6 387.00

Sergi, Giuseppina Tharbogang

Farmer 1973-74 to 1976-77 31 906 13 281.07 6 639.00

Sergi, Pasquale Tharbogang

Farmer 1974-75 to 1976-77 30 900 14 247.61 7 123.00

Sevastos, George Les Palm Beach Architect’s assistant 1972-73 and 1974-75 to 1977-78

69 777 29 880.87 14 729.00

Shen, Arthur Engadine

Restaurant owner 1975-76 to 1978-79 39 051 16 635.98 8 316.00

Sheridan, Paul William Kempsey Solicitor 1972-73 to 1977-78 188 676 119 851.44 59 923.00

Shewan, Anthony Joseph Revesby Taxi driver 1974-75 to 1978-79 34 133 6 467.96 3 232.00

Sijecic, Salih Concord

Panel Beater 1975-76to1977 78 23 096 8 358.69 4 145.00

Simpson, Clifford Stanley Strathfield Managing director 1975-76 to 1979-80 37 677 21 937.24 10 968.00

Sinha, Lee Winifred Roseville

Secretary/manager 1976 77 to 1978-79 13 402 5 488.44 2 744.00

Slavin, Richard Vernon Penshurst Storeman and driver 1974-75to 1978-79 9 517 3 278.75 1 639.00

Slee, Ruth Ashfield

Convalescent home proprietress 1975-76 to 1977-78 12 000 7 710.34 3 854.00

Smith, Darold Frederick Ross Cardwell, Q'ld

Mine manager 1974-75 to 1978-79 5 347 3 069.87 1 534.00

Smith, David John St Ives

Bank officer 1974 75 to 1978 79 7 091 4 739.20 2 225.00

Smith, David Murdock Tamworth Teacher 1974-75 to 1977-78 7 109 3 624.95 1 802.00

Smith, Frederick Russell Darlinghurst Seaman 1975-76 to 1978-79 7 504 3 395.04 1 697.00

Smith, Norman Charles Adamstown Heights Pensioner 1975-76 to 1978-79 5 873 3 105.98 1 552.00

Smith, Raymond Robert Condell Park Porter 1975-76 to 1978-79 18661 5 042.63 2 521.00

Smythe, Jean Meta Maroubra

Clerk 1974-75 to 1978-79 12 156 4 422.41 2 211.00

Sommers, Norman Charles South Lismore Bank officer 1974-75 to 1978-79 7 484 3 476.82 1 738.00

Spalding, Michael John Kempsey Building contractor 1973-74 to 1975-76 15 798 7 618.03 3 807.00

Spinelli, Biagio Hamilton

Storekeeper 1974-75to 1977-78 16 897 5 080.80 2 513.00

139

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY

I n d i v i d u a l s

$ $ $

Splitt, Pamela Dorothy South Hurstville Carrier 1976-77 to 1978-79 12 000 4 093.58 2 045.00

Splitt, Peter John South Hurstville

Carrier 1976-77 to 1978-79 12 000 4 074.96 2 036.00

Squadrito, Domenico Mortlake Machinist 1976-77 to 1978-79 14 984 6 734.17 3 367.00

Stephens, Arthur Darlinghurst

Mail officer 1974-75 to 1978-79 8 595 3 182.31 1 591.00

Stewart, Carl Michael Harbord Salesman 1971-72 to 1977-78 56 238 12 389.87 9 289.00

Stewart, Olga Riverwood

Cook 1974-75 to 1978-79 10 294 3 514.30 I 757.00

Strachan, Bertha May Bondi Retired 1974-75 to 1978-79 9 059 3 759.16 1 879.00

Streater, Donald Percy Brighton-Le-Sands Driver 1974-75 to 1978-79 8 148 3 309.17 1 654.00

Sullivan, Geoffrey John Tenterfield Newsagent and tobacconist

1974-75 to 1977-78 6 279 3 422.53 1 711.00

Swan, Brian Revesby

Contract driver 1977-78 and 1978-79 17 952 6 206.93 3 102.00

Swindle, Rodney Arthur Mt Ousley Optometrist 1976-77 to 1978-79 11 248 7 329.28 2 686.00

Sykes, Brian Charles Windale Bricklaying contractor 1975-76 to 1979-80 56 715 10 025.28 4 786.00

Tadmore, Ruth Middle Cove

Company director 1976-77 to 1978-79 7 287 4 441.74 2 220.00

Taouk, Joseph Hanna Erskineville Glass worker 1974-75 to 1977-78 9 249 4 421.29 2 209.00

Taylor, Elvy Agnes New Lambton

Telephonist 1974-75 to 1978-79 24 756 9 237.09 4 618.00

Thomas, Wilfred Leonard Mortdale Public servant 1974-75 to 1977-78 11 244 4 504.55 2 252.00

Thompson, Agatha Little Bay Thompson, William Edward Mona Vale

Seamstress 1974-75 to 1977-78 48 327 20 368.51 10 181.00

Civil engineer 1974-75 to 1978-79 6 250 3 266.80 1 633.00

Thornton, Bevin Hugh Merewether Heights Bookmaker 1976-77 and 1977-78 41 829 21 079.43 10 538.00

Thrupp, Allen Richard Yowie Bay Assistant manager 1972-73to1977-78 34 750 16 871.88 8 433.00

Tinsley, Theresa QueensclifT

Hosiery despatcher 1973-74 to 1977-78 23 524 8 256.62 4 128.00

Tinsley, Walter Lee QueensclifT

Plant operator 1973-74 to 1977-78 23 788 10 304.19 5 152.00

Tolone, Assunta Mole River

Tobacco grower and grazier 1972-73 to 1974-75, 1976-77 and 1977-78

21 802 10 898.89 3 589.00

Tolone, Leonardo Mole River

Tobacco grower and grazier 1972-73 to 1974-75, 1976-77 and 1977-78

21 802 10 755.35 3 522.00

Toms, Rodney Corindi Beach

Bricklayer 1977-78 to 1979-80 20 803 3 107.19 1 552.00

140

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation ( 2 )

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged ( 6 )

SYDNEY

I n d i v i d u a l s

$ $ $

Tory, Kenneth Ross Engadine

Service station proprietor

1975-76 to 1978-79 13 724 4 975.19 2 486.00

Tory, Noelene Engadine

Service station proprietress

1975-76 to 1978-79 13 724 4 975.19 2 486.00

Trindall, Cavell Helen Alice Narrabri Clerk-typist 1974-75 to 1978-79 10 495 3 916.62 1 958.00

True, Irene Woollahra

Clothing retailer 1975-76 to 1977-78 21 935 7 005.09 4 668.00

Tucker, Joan Margaret Beverly Hills Tuffnell, William Andrew Randwick

Manageress 1975-76 to 1977-78 7 506 4 146.71 2 072.00

School teacher 1974-7510 1978-79 40 917 20 428.25 10 140.00

Turner, Geoffrey William Caringbah Technician 1974-75 to 1978-79 16 268 7 767.52 3 883.00

Turton, Raymond Henry Dolls Point Nurseryman 1974-75 to 1977-78 58 700 37 516.12 18 756.00

Tutton, Darryl Geoffrey Lane Cove Real estate salesman 1974-75 to 1978-79 6 495 3 987.57 1 993.00

Tzaferis, Konstantinos Enmore Builder's labourer 1974-75 to 1978-79 9 469 3 640.73 1 814.00

Vedelago, Gino Kensington

Builder and property owner 1977-78 8 860 3 888.72 1 944.00

Venardos, Con Surry Hills

Cook 1974-75 to 1978-79 10 749 3 644.53 1 822.00

Villagomez, Julio Moor Creek

Tobacco grower 1970-71 to 1976 77 29 941 5 156.49 1 503.00

Vipond, Catherine Madge Brighton-Le-Sands Switchboard operator 1974-75 to 1978-79 10615 4 153.60 2 069.00

Vlakic, Sime B u r w o o d

Assistant manager 1974-75 to 1978 -79 9 548 3 631.38 1 916.00

Vlasich, Anton Chatswood

Property owner 1974-75 to 1978-79 34 725 5 165.72 1 757.00

Voliotis, Sam Dulwich Hill

Painter 1975-76 to 1977-78 13 602 4 635.40 3 476.00

Vos, Alice Mona Vale

Domestic 1974-75 to 1978 79 12071 4 239.76 2 119.00

Voulgarakis, Anastasia Paddington Shopkeeper 1975-76 to 1977-78 14 209 5 912.73 2 753.00

Waight, Peter Raymond Wahroonga Public servant 1974-75 to 1977-78 7 237 3 264.43 1 632.00

Walden, Frank Penshurst

Textile manufacturer 1977-78 10 237 5 575.56 2 787.00

Walker, Cairo Phillipa Coogee Typist 1973 74 to 1977-78 15 679 5 989.39 2 993.00

Walker, George Andrew Crows Nest Security guard 1974-75 to 1978 79 11 464 5 390.00 2 694.00

Wallis, Clarence James Kogarah Boiler inspector 1976-77 to 1978-79 27 557 14 185.06 7 092.00

Wallis, John Maitland Narrabeen Kitchen hand 1974-75 to 1978-79 15 560 5 766.37 2 883.00

141

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in ta x

A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

SYDNEY

I n d i v i d u a l s

Walsh, Barry John Five Dock

Mechanical inspector 1973-74 to 1976-77 10 393 4 716.36 2 358.00

Walsh, Geoffrey Vernon Kingsgrove Teacher 1974-75 to 1978-79 7 825 3 053.97 1 528.00

Warren, Eric Geoffrey Brooklyn Linesman 1974-75 to 1978-79 9 853 3 386.72 1 684.00

Waters, Graham William Kogarah Scrap metal dealer 1976-77 to 1978-79 17 848 3 130.16 1 563.00

Watson, Robert Clyde East Maitland Cleaner 1974-75 to 1977-78 12218 4 608.49 2 304.00

Watt, Owen Alexander Lambton Salesman 1974-75 to 1978-79 7 885 3 573.85 1 709.00

Watts, Geoffrey Raymond Jannali Brewery carter 1977-78 to 1978-79 10 925 5 264.55 3 947.00

Weaver, Allan Peakhurst

Bookmaker 1975-76 and 1976-77 43 339 16 567.35 8 282.00

Welford, William George Mayfield Storeman 1974-75 to 1978-79 12 317 5 253.75 2 626.00

Wells, James Frederick Randwick Bread vendor 1977-78 and 1978-79 17 176 6 764.20 3381.00

Westbrook, Molly Dove Neutral Bay Clerk 1974-75 to 1978-79 9 485 3 265.83 1 633.00

Wheatley, Geoff rey Charles Roseville Commission agent 1973-74 to 1977-78 15 299 6 447.95 3 221.00

Wheatley, Phyllis Hope Roseville Commission agent 1973-74 to 1977-78 15 299 6 459.75 3 227.00

Wheeler, William Henry Crescent Head Retired 1974-75 to 1978-79 8 569 3 621.98 1 800.00

White, Frank Torrens Bondi Junction Watchman 1974-75 to 1978-79 9 462 4 344.69 2 172.00

White, lima Clare Bexley North

Nursing sister 1974-75 to 1978-79 8 726 3 489.32 1 744.00

Whyburn, Neville Arthur Hillsdale Boiler attendant 1975-76 to 1978-79 8 735 3 990.86 1 995.00

Wilkes, Kenneth Parramatta

Car salesman 1976-77 to 1978-79 41 192 1 177.55 4 822.00

Williams, Maxwell Frederick Adamstown Heights

Toolmaker 1973-74 to 1978-79 9 887 3 468.52 1 730.00

Williamson, Kenneth Robert Telarah

Contract cleaner 1972-73 to 1978-80 108 861 30 807.44 15 401.00

Willings, Charles Gordon Manly Optometrist 1976-77 to 1978-79 10051 6 325.61 3 161.00

Win berg, Edwin Charles Gungal Company manager and primary producer

1972-73 to 1976-77 30 971 17 047.34 4 383.00

Winter, Noel Burwood

Liquor store proprietor 1977-78 and 1978-79 28 873 16 639.72 8 102.00

Witney, Joan Long Jetty

Plumber and drainer 1974-75 to 1977-78 10 438 3 098.47 1 549.00

142

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

SYDNEY I n d i v i d u a l s

$ $ $

Wong, Geoffrey Bel rose

Financial director 1974-75 to 1978-79 15 946 7 125.26 2 848.00

Wong, Joseph Gan Kogarah

Produce agent 1976-77 to 1978-79 11 615 5 024.80 2 510.00

Woodhouse, Kevin Alexander Thomas Lane Cove

Driver 1974-75 to 1978-79 7 451 3617.51 1 808.00

Woodward, Douglas Albert Gunnedah Contractor 1976-77 to 1979-80 28 764 11 505.48 5 750.00

Wright, Kenneth Raymond Maitland Carpenter 1975-76 to 1978-79 46 000 10 574.05 5 285.00

Wright, Robert Eleebana

Retired 1973-74 to 1978-79 17941 5 925.77 2 841.00

Wrightson, Thomas Devenport Nord’s Wharf

Retired mineworker 1973 74 to 1978-79 12 833 5 791.87 2 892.00

Yeo, Ronny Abbotsford

Engineering draftsman 1975-76 to 1978-79 23 956 7 019.28 2 326.00

Youlgarakis, Angelo Paddington Shopkeeper 1975-76 to 1977-78 14 209 6 177.31 2 859.00

Youngs, Ronald Kenneth Concord West Clerk 1974-75 to 1978-79 10 345 3 789.51 1 894.00

Zoccoli, Angelo Phillip Bay

C o m p a n i e s a n d t r u s t s

Greengrocer and property owner

1974-75 to 1978-79 16 562 5 378.35 2 687.00

Blaze Investments Co Pty Ltd Property owners 1969-70 to 1974-75 19 529 8 473.68 2 146.00

Central Coast Roofing Co Pty Ltd Roofing contractors 1972-73 and 1974-75 to 1977-78

50 420 13 084.77 5 909.00

Emilios Designs Pty Ltd Clothing manufacturers 1976-77 to 1978-79 40 076 18 434.96 5 939.00

Estate of Lewis Apstal (Deceased) Investor 1972-73 to 1978-79 79 758 29 428.16 8 480.00

F J Precision Pty Ltd Sheet metal

manufacturers

1974-75 to 1976-77 15 800 8 057.00 2 909.00

Gardner Bros Pty Ltd Contractors 1978-79 39 386 18 117.56 7 247.00

Gwydir Valley Oilseeds Pty Ltd Oilseed crushers 1974-75 and 1975-76 59 045 25 094.12 8 363.00

Katra Constructions Pty Ltd Building and tiling contractors 1975-76 14 400 6 113.62 3 056.00

Ken Osgood Pty Ltd Anodisers 1978-79 33 794 15 545.24 4 577.00

Kevin R. Flanagan Pty Ltd Motor vehicle sales and service station 1971-72 to 1977-78 14 359 6 356.14 2 539.00

Kings Jewellers (N ’bri) Pty Ltd Retail jewellers 1977-78 10 284 4 730.64 2 365.00

Kings Jewellers (Tam) Pty Ltd Retail jewellers 1977-78 13 752 6 325.92 3 162.00

Lawrence Bros (Service Division) Pty Ltd Lawnmower sales and repairs

1975-76 to 1977-78 12 832 6 267.92 2 088.00

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional t a x

c h a r g e d

(6)

$ $ s

SYDNEY C o m p a n i e s a n d t r u s t s

Lectronic Kwik-Print Pty Printers 1977-78 35 809 16472.14 8 236.00

Ltd

Neville Leete Real Estate Real estate agents 1978-79 15 093 6 942.78 2 777.00

Pty Ltd Rural Contract Investment 1970-71 to 1973-74 and 88 013 38 738.70 13 431.00

Constructions Pty Ltd 1975-76 to 1977-78

Stevoyce Pty Ltd Jewellers 1969-70to 1974-75 106 629 45 627.71 22 435.00

The Sing Enterprises Import and export 1975-76 to 1977-78 21 587 9 783.65 2 626.00

(Australia) Pty Ltd merchants

Total (550) 10 902 744 4 346 408.35 2 037 087.00

PARRAMATTA

I n d i v i d u a l s

Allen, Ivor Lloyd Works manager 1974-75 to 1977-78 7013 3 083.95 1 542.00

Canley Vale Ancich, John Joseph Heavy haulage 1975-76,1976-77 6 735 3 620.36 1 808.00

Hillview contractor and 1978-79

Aquilina, Barbara Plumber 1973-74 and 25 702 4 353.15 1 627.00

Riverstone 1976-77 to 1978-79

Aquilina, Frank Sub-contractor 1973-74 and 25 532 4 282.09 1 586.00

Riverstone 1976-77 to 1978-79

Argyle, Evelyn Amy Hotel proprietress 1975-76 to 1978-79 8 793 3 398.42 1 697.00

(deceased) East Ryde Aspinall, William Charles Retired 1975-76 to 1978-79 13 752 4 545.41 2 271.00

Blaxland East Ball, Maxwell Thomas Engineer 1973-74 to 1978-79 56 747 19 985.76 11 331.00

Westdale

Ball, Patricia Marion Property owner 1973-74 to 1978-79 63 664 23 206.01 12 989.00

Westdale

Barber, Rodney George Floor sander 1976-77 to 1978-79 14 460 3 793.98 1 895.00

Quakers Hill Barrett, Ronald George Company director I973-74to 1978-79 69 851 33 677.69 16 836.00

Penrith

Barwick, Betty Joan Secretary 1975-76 to 1978-79 13 185 4 898.86 2 448.00

Epping

Basu, Ranu Doctor 1975-76 to 1978-79 5 795 3 673.96 1 834.00

Broken Hill Bedford, Michael Terrence Audio engineer 1974-75 to 1977 78 34 742 6 606.92 1 714.00

Wentworthville Belmonte, Luigi Pizza restaurant director 1975-76 to 1977-78 40 239 19 408.69 9 703.00

Pennant Hills and manager

Berenschot, John Gerard Mushroom farmer 1976-77to1978-79 8 081 3 661.40 1 831.00

Oakville

Berenschot, Margaret Mushroom farmer 1976-77 to 1978-79 8 081 3 678.03 1 839.00

Dianne Oakville

Boland, John Francis Boiler attendant 1974-75 to 1978-79 13 625 5 275.11 2 634.00

Bathurst

144

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

PARRAMATTA

I n d i v i d u a l s

$ $ $

Bolot, Garth David Anthony Orange Borg, John Ermington

Insurance broker 1975-76 to 1977-78 41 999 14 963.33 7 480.00

Textile worker 1975-76 to 1978-79 7 542 3 517.00 1 758.00

Bornow, John Hunters Hill

General manager 1975-76tol977-78 8 544 5 095.74 2 547.00

Bourke, Francis Roger Binnaway Musician and grazier 1976-77 and 1977-78 47 757 24 107.71 12 053.00

Bray, David John Carlingford

Contractor 1975-76 9 730 5 778.10 2 889.00

Brew, Robert Cecil Pennant Hills

Industrial chemist 1975-76 to 1978-79 4 886 2 249.14 1 685.00

Brooks, Trevor Liverpool

Tiler 1976-77 to 1979-80 15 747 5 490.27 2 743.00

Brownlow, William Arthur Fairfield West Accountant 1974-75 to 1978-79 10921 3 662.24 1 829.00

Bugge, Rosario Cabramatta

Bus driver 1975-76 to 1979-80 12 289 5 463.72 2 729.00

Bullock, Ian Rooty Hill

Taxi driver 1976-77 to 1978-79 30 328 5 337.93 2 666.00

Burge, Amelia Emmeline Cabramatta Cleaner 1973-74 to 1978-79 12 434 4 119.35 2 056.00

Callegari, Galliano Kemp’s Creek

Concretor 1972-73 to 1975-76 45 855 26 758.12 13 377.00

Camilleri, Francis Xavier Plumpton Welder 1975-76 to 1978-79 16 222 6 882.06 3 067.00

Chadevski, Kitan Hobartville

Assistant cook 1975-76 to 1978-79 10 867 3 704.77 1 850.00

Champion, Christopher Bruce Moorebank

Taxicab proprietor 1975-76 to 1978-79 34 114 6 100.29 1 739.00

Chenney, Peter Joseph Kenthurst Turf cutter, stone cutter and demolisher

1975-76 to 1978-79 33 614 4 685.29 2 341.00

CheremetiefT, Eugene Victor Sefton Technical manager 1974-75 to 1977-78 9 803 5 200.18 2 623.00

Circosta, Salvatore Eastwood

Florist 1974-75 to 1976-77 36 163 13 918.68 6 958.00

Cleary, Mark Manly Clyne, Thomas Auburn

Plasterer 1975-76 to 1977-78 22 847 5 522.71 2 760.00

Bricklayer 1978-79 10 347 3 022.34 1 511.00

Coates, Dennis Albert Lidcombe Fitter 1974-75 to 1977-78 11 953 4 530.62 2 242.00

Conibear, William Kevin Lidcombe Industrial engraver 1975-76 to 1978-79 14 292 5 589.98 1 512.00

Contestabile, Costanzo Merrylands Cooke, Brian North Ryde

Cooke, Denis Richard Lithgow

Concreting contractor 1977-78 and 1978-79 20 716 5 352.65 2 675.00

Painting contractor 1976-77 to 1978-79 9 000 3 214.70 1 606.00

Scrap metal dealer 1974-75 to 1978-79 99 371 51 354.71 25 675.00

145

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

PARRAMATTA

I n d i v i d u a l s

$ $ $

Dane, Phyllis Joy Glenbrook

Mobile X-ray operator 1975-76 to 1978-79 16 200 5 533.53 2 764.00

Davis, David John Orange

Tiler 1972-73, 1975-76 and

1977-78

22 563 11 237.41 5 617.00

Demetlika, Mario Horsley Park

Sub-contract painter 1975-76 13 389 4 558.95 2 279.00

Deranja, Anthony Daniel Riverstone General hand 1975-76 to 1978-79 9 398 3 142.42 1 569.00

Dobrownyj, Stefan Berala

Secretary-manager 1974-75 to 1977-78 13 649 6 253.92 3 125.00

Donohoe, Alice Marie Epping Dowler, Olive Mary Canley Vale Finato, Luciano

Fairfield West

Clerk 1975-76 to 1978-79 14 111 4 835.63 2 416.00

Investor 1977-78 to 1979-80 9 349 3 128.46 1 563.00

Truck salesman 1973-74 to 1977-78 9710 2 708.07 1 802.00

Fiorito, Lorenzo Liverpool Fiorito, Maria Liverpool

Labourer 1971-72to 1978-79 12 304 4 751.67 2 372.00

Process worker 1971-72 to 1977-78 10 002 3 157.76 1 576.00

Fortini, Pierina Lidcombe

Packer 1975-76 to 1978-79 10 007 3 240.12 1 618.00

Frame, Osbourne Hamilton Windsor Retired 1974-75 to 1978-79 20 432 6 167.66 3 081.00

Gerke, Thomas Herbert Toongabbie Labourer 1975-76 to 1978-79 Π 342 4 207.20 2 101.00

Ghannoum, George Guildford

Formwork contractor 1977-78 to 1979-80 28 366 10 119.88 4 201.00

Glavan, Raphael Cabramatta

Painter and builder 1977-78 and 1978-79 25 726 11 773.93 5 886.00

Grbic, Luka Horsley Park

Concreter 1977-78 and 1978-79 8 961 3 010.64 1 505.00

Grbic, Sime Wetherill Park

Concreter 1977-78 and 1978-79 10 061 3 382.31 1 690.00

Grech, Joseph Fairfield

Boiler maker 1975-76 to 1978-79 15 462 5 343.89 2 670.00

Grima, Jane Josephine Pendle Hill Manageress 1976-77 to 1979-80 10 334 3 437.32 1 717.00

Groves, Leslie George Blayney Builder 1975-76 to 1977-78 9 738 3 579.05 1 631.00

Guadalupe, Walter Fairfield

Labourer 1976-77 to 1978-79 6 568 3 300.43 1 649.00

Haddad, Emile Cambridge Park

Taxi proprietor 1976-77 to 1978-79 17 532 5 718.05 1 905.00

Hammond, Peter Joseph Ingleburn Bread vendor 1976-77 to 1978-79 13 559 4 465.28 2 231.00

Harrington, Derek Liverpool

Contract cleaner 1972-73 to 1977-78 77 082 35 179.29 17 585.00

Hart, Catherine Macrae Beecroft Stenographer 1975-76 to 1978-79 9 890 3 396.27 1 696.00

Haslam, Millicent Webster Wentworth Falls Investor 1977-78 8 551 4 527.44 2 263.00

146

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation ( 2 )

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged ( 6 )

PARRAMATTA

I n d i v i d u a l s

$ $ $

Hatter, Neville Bruce Guildford Taxi proprietor 1975-76 to 1977-78 22 500 8 633.31 3 452.00

Heath, Lawrence William Broken Hill Miner 1975-76 to 1978-79 9 619 4 064.93 2 031.00

Hemmens, David Frederick Ermington Storeman 1975 76 to 1978-79 9 428 3 524.00 1 760.00

Higgins, Leslie Ronald Merrylands Fitter 1975-76 to 1978-79 7 828 3 151.01 1 574.00

Hines, Raymond Bruce Sylvania Carrier 1975-76 to 1978-79 9 301 3 180.87 1 589.00

Hoey, James Arthur Parramatta

Scrap metal dealer 1975-76 to 1977-78 34 746 13 642.57 6 820.00

Hopwood, Terry Allan St Marys Manager 1978-79 and 1979-80 12014 4 293.72 2 146.00

Hutchinson, Mervyn Thomas Camden

Engineer 1976 77 to 1979-80 12 033 7015.20 3 506.00

Jess, John Howard Cabramatta

Technician 1975-76 to 1978-79 9 267 3 382.21 1 688.00

Jones, Peter George North Parramatta Company director 1976-77 to 1978-79 27 105 13 789.94 6 894.00

Keane, David Leslie John Mt Ousley Manager 1975 76 and 1976-77 178 920 116 798.00 49 623.00

Kennedy, John Timothy Doonside General contractor 1974-75 to 1977-78 37 008 17 607.59 7 467.00

Killinger, Christine Bexley

Nursing matron 1975-76 to 1978-79 7 483 3 026.40 1 512.00

Klinar, Thomas Cabramatta

Service station proprietor

1974-75 to 1978-79 24 634 9 097.38 3 468.00

Klinar, Vida Cabramatta

Service station proprietor

1974-75 to 1978-79 24 634 9 103.47 3 471.00

Korolj, Stevan Cabramatta

Carpenter 1976-77 to 1978-79 16515 5527.79 2 762.00

Kougellis, Christopher Winston Hills Hairdresser 1970-71 to 1974-75 25 985 11 171.03 5 583.00

Kougellis, Marie Winston Hills

Hairdresser 1972-73 to 1974-75 8 348 3 580.16 1 788.00

Kupferman, Adolf Point Piper

Company director 1977-78 and 1978-79 6 349 3 002.74 1 501.00

Lambert, William George Dundas Company director 1977-78 and 1978-79 9 789 4 646.38 2 323.00

Lamont, James Pennant Hills

Principal 1974-75 to 1978-79 25 719 16 993.90 7 360.00

Lancaster, Steven Maurice Wentworthville School teacher 1979-80 8 111 2 682.31 2 011.00

Landini, Henry Leonay

Salesman 1976-77 and 1977-78 27 660 7 487.52 3 743.00

Legge, John Adrian Noel Cabramatta Insurance broker 1975-76 to 1978-79 13 068 4 116.02 2 055.00

Leonard, Claude Edward Nyngan Plant operator 1975-76 to 1978-79 9 145 3 127.28 1 562.00

147

I N C O M E T A X

U n d e r s t a t e m e n t o f t a x a b l e in c o m e S c h e d u le I— c o n t i n u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1) (2) (3) (4) (5) (6)

$ $ $

PARRAMATTA

I n d i v i d u a l s

Leonard, Darcy William John Mudgee

Building contractor 1975-76 and 1976-77 13814 5 020.23 1 941.00

Loadsman, John Gilbert Avalon Beach Tiler 1975-76 to 1977-78 14 551 4 694.19 2 346.00

Loadsman, Margaret Avalon Beach Secretary 1975-76 to 1977-78 13 710 4 591.83 2 295.00

Lome, Walter Auburn

Metal polisher 1975-76 to 1978-79 7 105 2 426.03 1 817.00

Loney, Wesley Glen Seaforth

Company director 1971-72 to 1976-77 40 206 22 997.89 13 764.00

McCabe, James Joseph Kentlyn Spray painter 1976-77 to 1978-79 30 313 11 254.56 4 500.00

McCabe, Peter John Berala

Bank officer 1975-76 to 1978-79 12 806 4 931.50 2 465.00

McClelland, Robert James Cabramatta Engineer 1975-76 to 1977-78 13 463 4 834.58 2 416.00

McGinty, William Richard Auburn Chiller hand 1975-76 to 1978-79 13 589 4 771.53 2 383.00

McGuinness, Nuala Monica Wentworthville Supervisor 1975-76 to 1978-79 9 146 3 166.40 1 582.00

Magazzu, Antonio Marsden Park

Spray painter 1976-77 to 1978-79 16718 6 708.89 2 433.00

Maloney, Elsie May Fairfield

Clerk 1975-76 to 1978-79 9 132 3 115.79 1 556.00

Marshall, James Bruce St Marys Painter 1976-77 to 1978-79 11 124 3 570.59 1 784.00

Marshall, Peter Dundas

Carrier 1975-76 to 1978-79 8 928 4 583.01 2 290.00

Martens, Esme Elizabeth Rylstone Shire engineer 1974-75 to 1977-78 10 850 5 979.71 2 988.00

Mattiuzzo, Vittorio Fairfield

Concreter 1974-75 to 1978-79 15 717 9 785.06 3 947.00

Melville, Fay Granville

Process worker 1975-76 to 1978-79 10510 3 585.83 1 791.00

Mendicino, Salvatore Cabramatta Linesman 1976-77 to 1978-79 6 481 3 686.64 1 842.00

Moore, George Frederick West Ryde Court attendant 1974-75 to 1977-78 12919 4 708.26 2 353.00

Mowbray, Mary Teresa Carlingford Nursing sister 1974-75 to 1978-79 11 079 4 273.62 2 134.00

Muller, Rolf Emu Heights

Bricklayer 1972-73 to 1974-75 and

1976-77 to 1978-79

37 344 7 038.19 3 081.00

Murray, James Gates Penrith Retired school teacher 1974-75 to 1978-79 11 765 3 995.32 1 995.00

Murray, Robert George Galston Sales manager 1976-77 to 1979-80 7 033 3 775.30 1 886.00

Muscat, James Greystanes

Gardener 1974-75 to 1977-78 8 829 3 085.95 1 541.00

Nekich, Steven Homebush

Painter 1976-77 and 1977-78 28 021 12 078.60 5 839.00

148

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

PARRAMATTA

I n d i v i d u a l s

$ $ $

Oxley, James Leo Merrylands

Clerk 1979-80 8 416 2 783.17 2 087.00

Falozzo, Mario Fairfield

Company director 1974 75 to 1976-77 18 340 8 738.18 2 860.00

Palozzo, Rita Fairfield

Company director 1974-75 to 1976-77 18 340 8 745.16 2 863.00

Parlett, Thomas Kandos

Labourer 1974 75 to 1978-79 11 166 4 799.33 2 397.00

Parmenter, Allan James Canley Vale Retail bird dealer 1972-73 to 1976-77 33 119 6 569.23 3 056.00

Peard, John Henry Kyle Bay

Promotions executive 1975-76 and 1976-77 18 633 9 453.35 2 455.00

Persak, Arnold Charles Riverstone Motor parts retailer 1977-78 and 1978-79 45 252 24 148.53 12 073.00

Peti, John Carl Kings Langley

Manager 1976-77 to 1978-79 30 653 12 790.16 6 394.00

Phillips, Garry John Cronulla

Panel beater 1976-77 to 1978-79 31 987 11 930.15 4 770.00

Piasente, Adriano Broken Hill

Miner 1975-76 to 1978-79 7 780 3 051.23 1 523.00

Piccini, Angela Auburn

Machinist 1975-76 to 1978-79 12 176 4 420.82 2 209.00

Player, Gillian Leura

Secretary 1968-69 to 1974-75 30 973 6 410.76 2 559.00

Policinski, John Walter Fairfield Accountant 1977-78 and 1978 -79 9 262 3 351.22 1 675.00

Pontello, Guido Smithfield

Concreter 1975-76 to 1978-79 12 997 4 897.85 2 446.00

Powell, Mary Jane Dulwich Hill

Designer 1974-75 to 1977-78 17919 8 272.63 4 136.00

Prpic, Maria Hillview

Builder 1974-75 to 1976-77 22 048 13 379.95 6 689.00

Prpic, Miles Hillview

Builder 1974-75 to 1976-77 22 048 13 379.96 6 689.00

Puiatti, Gigliola Fairfield

Shopkeeper 1976-77 to 1978-79 11 459 3 839.72 1 918.00

Puiatti, Rino Fairfield

Shopkeeper 1976-77 to 1978-79 11 459 3 839.72 1 918.00

Pyne, Thomas Fairfield

Sales clerk 1976-77 to 1979-80 12 437 4 219.49 2 107.00

Ragany, Roza St Marys

Car seat cover manufacturer

1978-79 15 801 2 971.95 2 971.00

Rea, John Bruce Fairfield West

Public servant 1974-75 to 1978-79 15 006 5 462.01 2 728.00

Riley, Joan Chrisma Katoomba

Receptionist 1975-76 to 1978-79 13 825 4 715.74 2 356.00

Ripepi, Antonio Cabramatta

Bricklayer 1975-76 to 1978-79 20 674 5 726.85 2 861.00

Rolfe, Kevin Gordon Peak Hill Labourer 1975-76 to 1978-79 12110 4 526.40 2 260.00

149

I N C O M E T A X

U n d e r s t a t e m e n t o f t a x a b l e In c o m e S c h e d u le I— c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in tax

A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y ea rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5) (6 )

$ $ $

PARRAMATTA

In d i v i d u a l s

Ryan, Kerry John Kelly ville

Drainer’s labourer l974-75to 1978-79 40 197 6 530.97 3 109.00

Ryan, Patrick Nicholas Lithgow Steward 1974-75 to 1978-79 7 302 2 772.67 1 846.00

Sassi, Armando Elizabeth Bay

Medical practitioner 1975-76 to 1977-78 13 103 8018.51 4 008.00

Sasso, Giovanni Granville

Carpenter 1976-77 to 1978-79 13 814 4 667.75 2 332.00

Sauvere, John Cabramatta

Kitchen hand 1973-74 to 1978-79 23 707 9 144.45 4 569.00

Scott, Douglas Barr Grenfell

Farmer and grazier 1974-75 to 1977-78 5 453 3 483.02 1 740.00

Searle, Lilian Maude Eastwood Home duties 1975-76 to 1978-79 16 677 5 709.59 2 853.00

Sergi, Antonio Kemps Creek Sharp, David Werrington County

Market gardener 1971-72 to 1976-77 53 263 13 809.68 6 900.00

Cleaner 1977-78 to 1979-80 12 037 3 876.53 2 302.00

Simone, Pasquale Petersham

Labourer 1975-76 to 1978-79 8 462 3 354.53 1 674.00

Slattery, Thomas Edmund Broken Hill Metallurgist 1976-77 to 1979-80 11 321 6 537.24 3 267.00

Small, Ivan Joseph Rouse Hill

Drainer 1974-75 to 1979-80 64 998 15 030.01 5 340.00

Smith, Dorothy May Sofala General Store-keeper 1973-74 to 1975-76 12 904 3 750.67 1 873.00

Smith, Edward Fairfield

Taxi driver 1973-74to 1978-79 26 566 3 076.50 1 535.00

Smith, Verney Fenton Sofala General Store-keeper 1973-74 to 1977-78 36013 10953.41 5 474.00

Smith-Ansted, Herbert Concord Retired 1973-74 to 1978-79 37 630 13 681.71 6 260.00

Smorchevsky, George Granville Senior research officer 1974-75 to 1978-79 7 200 2 659.42 1 528.00

Strappazzon, Bruna Ryde

Poultry farmer 1976-77 to 1978-79 15 008 3 981.57 1 989.00

Strappazzon, Plinio Ryde

Poultry farmer 1976-77 to 1978-79 14 195 4 112 92 2 055.00

Sung, Mary Lou Carlingford

Greengrocer 1975-76 to 1978-79 10411 3 764.01 1 881.00

Sutcliffe, Barrie Joseph Strathfield South Police officer 1974-75to 1978-79 10 042 4 587.22 2 293.00

Sutic, Ante Cabramatta

Painter and builder 1977-78 and 1978-79 22 098 9 401.42 4 699.00

Symonds, Clive Allenbye Ermington Prison officer 1977-78 and 1978-79 8 174 4 173.47 2 086.00

Tabone, Vincent West Pennant Hills Assistant fitter 1975-76 to 1978-79 14 876 5 332.98 2 665.00

Tapping, William Richard Moorebank Printer 1974-75 to 1977-78 7 850 3 247.72 1 622.00

Thomas, Norman Charles Bathurst Ambulance officer 1976-77 to 1979-80 9 785 4 550.36 2 273.00

150

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME S ch ed u le I— c o n t i n u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

( I ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

PARRAMATTA

Individuals Tountsios, Nicholas Electrician 1975-76 to 1978-79 8 398 3 873.06 1 935.00

Wentworthville Tsangaras, Thelma Agnes Nurses aide 1975-76 to 1978-79 10 295 3 190.36 1 593.00

Toongabbie Vasilas, Constantine Produce agent 1975-76 to 1978-79 21 425 8 618.98 3 320.00

Baulkham Hills Vasilas, Vassa Produce agent 1975-76 to 1978-79 20 089 8 166.49 3 048.00

Baulkham Hills Vassallo, Charlie Storeman and cleaner 1974-75 to 1978-79 11 710 3 939.89 1 968.00

North Plumpton Vassallo, Lole Fitter 1976-77 to 1979-80 7 034 3 175.18 1 586.00

Auburn

Vella, Anthony Labourer 1975-76 to 1978-79 10 161 3 548.75 1 772.00

Orchard Hills Vlatko, Vicko Timberman 1976-77 to 1979-80 8 853 3 596.67 1 796.00

Broken Hill South Waldron, Margaret Lewis Cytology scanner 1975-76to 1978-79 13 568 4 548.34 2 273.00

Sefton

Walls, James Patrick Manager 1975-76 to 1978-79 7 587 3 870.28 1 933.00

Killarney Heights Warren, Albert William Contract cleaner 1978-79 6 923 3 882.86 1 941.00

Blacktown Warwick, Brian Arthur Policeman 1976-77 to 1979-80 13 349 6 167.91 3 077.00

Eastwood Wehbe, Joseph Sigmund Builder 1970-71 to 1974-75 8 000 4 069.11 2 031.00

Granville Werner, Asenath Dawn Assistant cook 1975-76 to 1978-79 13419 4461.52 2 229.00

Baulkham Hills White, Joseph Wagon builder 1976-77 to 1979-80 13 545 4 681.86 2 339.00

Merrylands Wright, Stephen Harry Sub-contract bricklayer 1976-77 to 1978-79 12 677 4 188.50 1 720.00

Blacktown Young, George Livingstone Lithgow Retired fitter 1975-76 to 1978-79 8 823 3 851.14 1 923.00

C o m p a n i e s a n d T r u s t s

A. W. and M. J. Warren Pty Contract cleaners 1978-79 8 683 3 994.18 1 994.00

Ball Equipment Pty Ltd General engineers 1973-74to 1977-78 123 640 58 006.37 38 669.00

British Paving Co. Pty Ltd Paving concrete 1976-77 to 1978-79 43 957 20 220.22 10 108.00

D. and J. Ford Pty Ltd contractors Motor vehicle dealers 1973-74,1975-76 and 13 116 6 055.50 3 027.00

Holroyd Investments and Property owners 1976-77 1973-74 to 1975-76 7 020 3 042.00 1 520.00

Finance Co. Pty Ltd Homestead Motels Pty Ltd Moteliers 1973-74 to 1977-78 15 161 6 770.16 3 160.00

Mario Welding and Engineers 1975-76 and 1976-77 26 680 11 957.80 3 271.00

Engineering Co. Pty Ltd N. F. and L. J. Graham Pty Ltd Plumbers 1975-76 and 1976-77 12 650 5 550.34 2 775.00

N. S. J. and B. Investments Milk bar proprietors 1973-74 17 352 7 808.40 3 904.00

Pty Ltd

151

I N C O M E T A X

U n d e r s t a t e m e n t o f T axable in c o m e Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4 )

Increase in tax assessed (5)

A d d itio n a l ta x c h a rg e d (6 )

PARRAMATTA

I n d i v i d u a l s

$ $ $

Rollweld Engineering Pty Ltd Engineers 1977-78 19 516 7 112.52 1 815.00

Ron Barrett (Holdings) Pty Ltd Commission agents 1973-74 to 1976-77 and 1978-79

35 467 15 975.07 7 985.00

Ron Barrett Pty Ltd Garage proprietors 1976-77 and 1977-78 188 575 86 744.50 23 300.00

Ron Bombardiere Excavations Pty Ltd Earthmovingand excavations

1969-70 to 1974-75 31 148 12 882.57 4,401.00

Tattersall Bros Pty Ltd General contract carriers 1975-76 to 1977-78 52 120 23 893.30 11 118.00

Vista Optical Trading Pty Ltd

Total (201)

MELBOURNE

I n d i v i d u a l s

Optical frames wholesalers

1976-77 and 1977-78 16 224

4 134 117

7 447.86

1 666 156.81

3 500.00

786 330.00

Acher, Isaac Kew

Pharmacist 1973-74to 1978-79 59 243 37 040.74 18 475.00

Addison, Robert Roy Beaufort Contractor and share farmer

1975-76 to 1978-79 25 055 8 294.68 4 145.00

Allen, John Bruce East Brighton

Solicitor 1967-68 to 1970-71 and

1972-73to1976-77

411 089 268 455.98 134 227.95

Allen, Patricia Valerie East Brighton Investor 1968-69 to 1973-74 and

1975-76

30 471 11 940.82 4 772.25

Allison, William Bell Post Hill

Storeman 1976-77to 1979-80 9 440 3 188.19 1 592.00

Allsop, Paul Darley Canterbury

Investor 1974-75 to 1978-79 7 460 4 532.47 2 471.00

Amalfi, Jill Bulleen

Contractor and merchant

1974-75 to 1978-79 15 000 4 954.08 1 651.00

Amalfi, John Tony Bulleen

Contractor and merchant

1974-75to 1978-79 15 000 4 999.57 1 651.00

Anderson, James Robert Croydon Builder 1975-76 to 1978-79 20 348 7 109.34 3 553.00

Anderson, Leslie Belgrave

Forklift driver 1974-75 to 1977-78 14 457 6 221.73 3 109.00

Anderson, Lynette Joy Croydon Builder 1975-76 to 1978-79 20 349 7 107.49 3 552.00

Anthony, Raymond Glen Iris

Carpet layer 1975-76 to 1978-79 12 500 4 576.47 2 590.00

Apostalakis, Marika Horsham Fish shop proprietress 1974-75 to 1978-79 13 555 3 702.30 1 849.00

Apostalakis, Stephen Horsham Fish shop proprietor 1973-74 to 1978-79 16 685 4 977.05 2 385.00

Ash, Kevin Melbourne

Machinist 1974-75 to 1978-79 27 237 12 614.39 6 355.00

Asseraf, Claudia West Doncaster

Shoe retailer 1973-74 to 1977-78 19 492 7 729.40 3 862.00

Asseraf, Salamon West Doncaster

Shoe retailer 1973-74to 1977-78 20016 7 660.37 3 828.00

152

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Indiv id u a ls

$ $ $

Attard, Louis Jacana

Milk bar proprietor 1978-79 8 850 3 047.07 1 523.00

Baillie, Maureen Joyce Noble Park North Pharmacist 1976-77 to 1979-80 8 448 3 665.43 1 832.71

Baker, Maureen Hazel Airport West Mechanic 1974-75 to 1979-80 7 999 3 327.67 1 661.00

Baker, Ronald William Airport West Ball, Keith Thomas Glenroy

Mechanic 1974-75 to 1979-80 8 001 3 349.10 1 672.00

Manager 1975-76 to 1978-79 10 743 5 456.37 2 728.18

Banfield, William Henry Fairfield Clerk 1976-77 to 1979-80 18 087 6 502.09 3 251.04

Barker, Philip Ronald Balwyn Engineer 1975-76 to 1977-78 6415 3 362.40 1 681.19

Barker, Ronald Balwyn

Manager 1973-74 to 1978 79 7 324 3 875.30 1 936.00

Barreca, Pasquale Reservoir

Concretor 1976-77 to 1978-79 71 347 38 637.15 19 053.00

Barrett, Norman Christopher Murrumbeena

Jockey 1974-75 to 1978-79 20713 7 497.95 3 747.00

Barrile, Dulcie Joyce Mont Albert Public servant 1976-77 to 1979-80 11 860 4 462.13 2 231.05

Bassett, Clifford Samuel Highett Investor 1975-76 to 1978-79 9 555 4 634.72 2 317.34

Bates, Eric Clement (deceased) Benalla

Secretary 1973-74 to 1977-78 19 201 6 324.38 3 158.00

Bates, Phillip Joseph Glen Waverley Property owner and shop assistant

1975-76 to 1978-79 12 086 4 256.12 2 128.06

Bates, William Patrick Glen Waverley Property owner 1975-76 to 1978-79 10517 3 815.91 1 907.94

Beck, Clarence Gerald Mulcra Farmer 1977-78 to 1979-80 21 000 3 269.07 1 569.00

Becker, Enid Lesley Beaumaris

Property owner 1976-77 to 1978-79 7 584 3 882.44 1 941.21

Beckham, Hanorah Mary Caramut Mail contractor 1976-77 to 1978-79 15 022 3 096.70 1 600.00

Bellears, Desmond (deceased) North Fitzroy Berlingeri, Domenico

Lakes Entrance

Taxi truck operator 1974-75 to 1978-79 20 156 9 004.62 3 250.00

Director and property holder 1974-75 to 1978-79 43 620 23 006.74 11 499.23

Berlingeri, Frank Lakes Entrance

Director and property holder 1974-75 to 1978-79 25 903 13615.02 6 807.50

Bernier, Maurice Jean Ml Eliza Cartage contractor 1974-75 to 1979-80 10711 3 591.66 1 895.00

Best, Gerard Wallace Boronia Agent and investor 1974-75 to 1978-79 375 953 233 334.64 116 665.00

Bezzina, Dominic Lalor

Leading hand 1974-75 to 1979-80 30 124 14929.14 7 501.00

153

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ $

Bianco, Paul Coburg

Welder 1973 74 to 1978-79 14 455 5 129.31 2 562.00

Bilbie, Richard Gordon (deceased) East St Kilda

Storeman 1973 74 to 1978-79 28 676 9 561.88 5 409.26

Bird, Alfred James Calivil

Farmer 1973-74 to 1979-80 31 247 8 565.08 4 279.00

Birnie, John George Wodonga

Taxi owner 1974-75 to 1979-80 41 051 14 199.72 7 083.00

Biscan, Tankosova Newcomb

Hospital employee 1975-76 to 1979-80 15 551 5 328.36 2 664.17

Bito, Frank Vermont

Knitter 1974-75 to 1978-79 7 800 2 973.19 1 980.00

Bito, Slava Vermont

Machinist 1974-75 to 1978-79 7 799 2 654.20 1 768.00

Boland, Alice Edithvale

Investor 1972-73 to 1977-78 38 427 7 123.81 3 560.00

Bone, Graeme James Nhill Farmer and carrier 1976-77 to 1978-79 19 546 8 245.66 4 122.00

Bongetti, Ronald Yarraville

Commission agent 1973 74to 1978-79 50 172 20 603.86 10 299.00

Borg, Louis East Keilor

Carpenter 1974-75 to 1978-79 9 762 4 120.29 1 734.00

Borg, Marie Louise Moorabbin

Typist 1975-76 to 1979 80 26 471 10 106.00 5 052.98

Boucher, James Roy Berwick Cleaner and tree farmer 1975-76 to 1977-78 8 569 4 510.70 2 231.15

Boucher, Lorna Jean Berwick Cleaner and tree farmer 1975-76 to 1978-79 7 037 3 187.60 1 592.00

Boudroukas, George Mill Park Machine operator 1976-77 to 1978-79 18 000 6 679.20 4 594.00

Bould, Clifford John Tooradin Pit manager 1976-77 to 1979-80 10 267 4 736.21 2 262.87

Boulton, William Francis (deceased) Werrimull

Farmer and grazier 1973-74 to 1976-77 13 936 6011.26 2 855.95

Bown, Pamela Ann Dawn Greensborough Teacher 1975-76 to 1978-79 9 103 3 126.84 1 561.00

Braddy, Lindsay James Moe Minister of religion and cleaner

1973-74 to 1978-79 23 179 9 279.60 6 183.00

Brickell, William Ronald Mt Eliza Medical practitioner 1974-75 to 1977-78 7 367 3 438.94 1 733.00 I

Briggs, Eileen Nunawading

Clerk 1973-74 to 1978-79 19 496 6 078.24 3 037.00 |

Bright, Kenneth Roy Beechworth Gardener 1975-76 to 1979-80 15 492 4 434.21 2 217.09 ;

Bruzzese, Domenico Keilor East Driver 1976-77 to 1979-80 8 258 3051.21 1 525.59 !

Buovac, Bozo Shepparton East

Orchardist and builder 1973-74 to 1978-79 67 951 27 948.18 14 299.00 :

Buovac, Neda Shepparton East

Orchardist and builder 1975-76 to 1978-79 31 628 9 275.70 4 390.00

154

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule \ — c o n tin u e d

Name and address (1)

Business or occupation ( 2 )

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ $

Burke, Maureen Lyn Echuca Village Butcher 1974 75 to 1979 80 9 407 3 162.84 2 342.64

Burke, Robert Bruce Echuca Village Butcher 1974-75 to 1979- 80 9 404 3 166.34 2 352.64

Burton, Alan Mordialloc

Mechanical fitter 1975-76 to 1978-79 8 398 5 162.42 2 027.00

Caia, Caterina Carrum Downs

Market gardener 1973 74 to 1977-78 12 621 2 687.88 1 827.00

Caia, Giuseppe Carrum Downs

Market gardener 1973-74 to 1978-79 26 503 7 147.05 4 358.00

Cain, Patrick Regent

Driver 1975-76to1979 80 84 072 39 638.95 11 371.00

Cairns, David Ross East Malvern

Salesman 1977-78 and 1978-79 43 490 18 928.52 9 463.00

Carroll, Ruby Veronica Albury, N.S.W. Corsetiere 1976-77 to 1979 80 14 672 4 945.50 2 472.74

Carter, Murray Wishart Chelsea Panel beater and race driver

1974 75 to 1978 -79 53 712 20 339.92 6 333.57

Cassisi, Sebastiana East Ivanhoe

Teachers aide 1975-76 to 1978-79 25 539 8 839.31 4 418.00

Cassisi, Vito Bruno East Ivanhoe

Architect 1973-74 to 1978-79 310 202 198 488.10 99 240.00

Cataldo, Caterina Mulgrave

Investor 1975-76 to 1978-79 20 302 7 432.74 3 714.00

Cataldo, Valenzio Mulgrave

Brick layer and investor 1975-76 to 1978-79 20 302 7 396.03 3 696.00

Catalinich, Marcello North Geelong Jeweller 1974-75to 1977-78 13 000 4 959.40 1 651.00

Cavallin, Benito Tullamarine

Concretor 1976-77 to 1978-79 56 220 30 007.38 14 003.00

Cawley, Herbert William West Footscray Fitter 1975 76 to 1978-79 22 738 8 349.36 4 174.67

Chadwick, Nancy Mary Box Hill North Band knife operator 1975-76 to 1978 79 10 029 3 409.40 1 703.00

Charlton, Oswald Reginald (deceased) Toorak

Investor 1973-74 and 1974-75 12 330 7 222.82 7 222.00

Cheffins, James William East Coburg Plumber 1976 77 to 1979 80 7 280 3 308.58 1 654.28

Chellew, Richard Herbert Golden Square Building surveyor 1975 7610 1978-79 10 405 5 193.66 2 545.00

Christodoulou, John Mt Eliza Barrister and solicitor 1976-77 to 1978-79 19 129 10 029.39 5 014.00

Church, Ronald Alfred Reservoir Sales representative 1976 77 to 1979 80 10 072 3 399.37 1 699.67

Ciavarella, Guiseppina Reservoir Child minding centre proprietress

1976-77 to 1978-79 14 458 3 808.69 1 903.00

Ciavarella, Nicola Reservoir

Plasterer 1976-77 to 1978-79 19 403 6 529.61 3 263.00

Ciccarello, Vincenzo Red Cliffs Horticulturist 1975-76 53 916 33 373.52 16 686.00

155

I N C O M E T A X

Schedule \ - - c o n t i n u e d

___________________________________________________________

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional | tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ S

Ciotkowski, Jozef Wangaratta

Textile worker 1975-76 to 1978-79 8 502 3 191.15 1 505.00 I

6 778.15 f Clark, Bertie Richard George Pascoe Vale

Flight engineer 1976-77 to 1979-80 26 674 13 556.32

Clark, Donald Morwell

Engineer 1975-76 to 1978-79 5 300 2 393.24 1 543.00 ·!

Clarke, Sylvia May Essendon

Clerk 1976-77 to 1979-80 14 562 5 204.39 2 602.00 1

Clarke, Valda Mae Elsternwick

Bank Clerk 1975-76 to 1978-79 7 328 3 185.73 1 592.85

Cleave, Leslie William Shepparton Drainage contractor 1975-76 to 1978-79 87 120 43 517.68 17 404.00

Cleave, Marlene Desma Shepparton Drainage contractor 1978-79 14 085 5 055.87 2 022.00 !

II

Cleeland, Bert Myrtleford

Sawmill manager 1975-76 to 1978-79 6 392 3 506.76 1 753.38

Cole, Louis Vivian Russell (deceased) Elwood

Bank officer 1975-76 to 1978-79 30 380 12 359.42 6 179.00

Coleman, John Douglas Surrey Hills Research engineer 1973-74to 1976-77 13 192 7 878.25 3 936.00

Collins, Nellie Victoria Burwood Supervisor 1975-76 to 1978-79 8 892 3 058.21 1 529.09

Compte, Alfred Roy Wattle Glen Butcher 1975-76 to 1979-80 14 345 4 658.59 2 506.00

Compte, Nanette Maree Wattle Glen Butcher 1975-76 to 1979-80 14 345 4 665.26 2 510.00

Conlon, Basil Michael Carlton Medical practitioner 1976-77 to 1979-80 10 373 3 506.42 1 753.20

Connell, Ronald Charles Beaumaris Consulting engineer 1975-76 to 1978-79 6 981 3 621.46 1 810.72

2 032.00 Cook, Catherine Mary Lower Plenty Packer 1973-74 to 1978-79 12 321 4071.14

Costa, Mariano Strathmore

Manager 1975-76 to 1978-79 6 229 3 621.19 1 810.59

Costantino, Michele South Oakleigh Investor and gardener 1975-76 to 1978-79 21 570 6 968.83 2 786.00

Costantino, Pina South Oakleigh

Investor and gardener 1975-76 to 1978-79 18 513 6 192.14 2 474.00

Courtney, Alan Ormond

Foreman 1975-76 to 1978-79 11 096 4 226.48 2 112.70

Courtney, Gwenda Fish Creek

Hotel licensee 1974-75 to 1978-79 12 822 4 978.91 1 657.00

Courtney, Marc Sullivan Fish Creek Hotel licensee 1974-75 to 1978-79 12,851 5 198.66 1 730.00

Cox, Elizabeth Kangaroo Flat

School teacher 1975-76 to 1979-80 9 652 3 260.56 1 627.00

Crabtree, Graham Halliday North Kew Gardener 1973-74to1978-79 22 216 8 340.70 4 168.00

Cromie, Fred Nunawading

Engineer 1975-76 to 1979-80 8 885 4 169.56 2 082.00

156

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Individuals

$ $ $

Cuffe, Jack Thomas Ascot Vale

Electrical contractor 1976-77 and 1977-78 13 432 6 692.19 2 656.00

Cuschieri, Emmanuel Thomastown Sales representative and driver

1977-78 to 1979-80 31,135 14315.27 4 386.00

Cuschieri, George Kingsbury

Weaver 1974-75 to 1978-79 16 773 7 945.63 2 834.00

Dahdah, Murshed Thornbury

Storeman 1975-76 to 1979-80 9 370 3 409.47 1 666.00

Dalgleish, Walter William James Ivanhoe

Investor 1975-76 to 1978-79 12 008 6 683.92 3 341.95

Dalton, Leslie Frank Wangaratta Investor 1978-79 and 1979-80 11 319 3 767.67 1 883.83

Damman, Oscar Geoffrey (deceased) Prahran East

Company director 1974-75 to 1978-79 5 663 3 535.55 1 766.00

Danko,Jan Eugene Caulfield

Company director 1975-76, 1977-78 and 1978-79 21 219 11 472.50 6 076.00

Davenport, Edward Edwin Nunawading Builder 1975-76 to 1979-80 13 585 5 955.49 2 055.00

Davern, Thomas Joseph Wallan Stock controller 1974-75 to 1978-79 12 100 5 633.00 2 814.00

Davidson, Ian Leslie Wonthaggi Leading hand 1977-78 to 1979-80 13 157 4 699.64 2 349.81

Davis, Graeme John Blackburn North Printer 1975-76 to 1978-79 8 863 3 989.35 1 994.66

Davis, James Leslie Bendigo

Investor 1976-77 to 1979-80 13 653 4 075.28 1 768.00

Davis, Ronald James Bendigo Investor 1976-77 to 1979-80 21 414 6 864.29 3 430.00

Dawtrey, Ivan Oswald Brunswick Painter and decorator 1973-74 to 1978-79 60 000 23 994.31 11 994.00

Day, Dorothy Clara Glen Iris

Nursing sister 1975-76 to 1978-79 9 934 4 946.88 2 473.44

Dazenko, William Ringwood

Steel fabricator 1971 72 to 1977-78 104 729 34 504.40 17 250.00

Dean, Betsy Eleanor Bairnsdale Nursing aide 1975-76 to 1977-78 9 035 3 155.41 2 154.00

De Boer, Jacob Cornelius Dandenong North Del Re, Antonio East Keilor

Carpenter 1972-73 to 1975-76 12051 4 955.37 1 826.00

Grocer 1975-76 to 1977-78 27 702 10 369.16 5 183.00

Del Re, Carmela Brunswick

Grocer 1975-76 to 1977-78 28 482 10 596.37 5 297.00

De Marchi, Luigia Northcote

Secretary 1976-77 to 1979-80 9 167 3 089.81 1 544.89

Den Ridder, Hubertus Martinus Kilsyth

Garden supplier 1976-77 to 1978-79 8 128 2 746.69 2 058.00

Dimopoulos, Dimitrios East Prahran Carpenter 1976-77 to 1978-79 9 220 3 238.30 1 618.00

157

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I — c o n t i n u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

MELBOURNE

Individuals Dingey, Reginald Ernest Paperhanger and 1975-76 to 1978-79 12 881 4 513.03 2 254.00

Glen Iris

Dix, Renia

decorator Saleslady 1973-74to 1978-79 26 992 11 773.81 5 886.00

Toorak

Djordjevic, John Washing machine 1974-75 to 1979-80 23 998 8 747.95 3.445.00

Forest Hill Dobson, Keith Lawrence mechanic Wood machinist 1974-75 to 1978-79 26 485 11 318.13 5 657.00

(deceased) Abbotsford Donnelly, Daniel Bricklaying contractor 1976-77 8 433 3 275.95 1 637.00

Lilydale

Donohue, Henry Bruce Electricity supply 1975-76 to 1978-79 12 153 5 697.10 2 634.59

Trafalgar

Dow, Norman Leslie

employee Fitter 1976-77 to 1979-80 16 958 5 752.94 2,876.46

Sebastopol Doyle, Joyce Betty Clerk 1975-76 to 1978-79 10 408 3 498.90 1 777.25

North Coburg Drew, Kenneth William Managing director 1976-77 to 1979-80 7 846 4 068.88 2 034.43

Keilor

Dryburgh, Dorothy Helen School teacher 1975-76 to 1977-78 7 460 3 248.16 1 624.07

Warrnambool Duckett, Lyndon Albert Motor engineer 1972-73 to 1977-78 229 651 139 041.82 69 488.00

Toorak

Duncan, Helen Sydserf Cashier 1975-76 to 1978-79 10314 3 527.76 1 762.00

North Balwyn Dungey, Chloris Alberto Investor 1975-76 to 1979-80 9 985 3 184.78 1 590.00

Bendigo

Dunstan, Jack William Take-away-food bar 1975-76to 1978-79 25 358 9 197.29 4 596.00

Parkdale

Dwyer, Margaret Claire proprietor Investor 1974-75 to 1978-79 16 658 7 812.50 3 985.06

Bairnsdale Dwyer, Patrick Ronald Station officer 1975-76 to 1978-79 10 308 3 874.59 2 035.63

Boort

Easton, Judith Lorraine Stock clerk 1975-76 to 1979-80 18 506 6 802.35 3 359.00

East Ivanhoe Economou, Peter Restaurant proprietor 1973-74 and 1974-75 79 804 52 180.24 26 088.72

Richmond Edwards, Samuel Albert Master builder and 1975-76 to 1978-79 28 697 11 479.02 3 825.00

(deceased) Chadstone Elias,Thomas

investor

Storeman 1976-77 to 1979-80 10 265 3 464.99 1 732.00

Lalor

Elliott, Glenn James Clerk 1976-77 12 306 6 123.10 2 449.00

McKinnon Elliott, Kevin Graham Plumbing contractor 1974-75 to 1978-79 25 468 8 417.98 4 133.00

South Wangaratta Erwin, William Herbert Teacher 1975-76 to 1978-79 6 181 3 268.38 1 657.76

Geelong West Facchini, Antonio Electrician 1975-76 to 1979-80 10 067 3 799.49 1 898.00

North Fitzroy Farrington, Mabel Cordelia Nursing sister 1975-76 to 1978-79 12 383 4 113.82 2 055.00

Frankston

158

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ $

Featherby, Peter Michael Grovedale Clerk and footballer 1975-76 and 1976-77 11 224 5 596.70 2 238.00

Featherstone, Raymond James Rosebud

Investor 1976-77 to 1978-79 10 702 3 674.71 1 753.17

Fedyshyn, Basyli Kew

Labourer 1974-75 to 1977-78 8 625 3 127.71 1 574.00

Fegan, Frederick Douglas Abbotsford Scrap metal dealer 1973-74 10 000 4 884.16 3 256.00

Feltham, Charles Frederick East Bentleigh Salesman 1975 76 to 1978 79 10 375 4 573.07 2 285.85

Finegan, William Joseph Leslie North Geelong

Carpenter 1975-76 to 1978-79 7 824 4 447.18 2 221.00

Fisher, James Dale Toorak

Architect 1975-76 to 1978-79 21 107 13 625.79 3 743.00

Fisher, Marjorie Toorak

Architect 1975-76 to 1978-79 13 895 8 978.00 2 597.00

Fivash, Clifford Frederick Malvern Salesman 1975-76 to 1979-80 6 264 3 120.13 1 560.06

Fliegner, John Richard Henry North Balwyn

Associate professor 1975-76 to 1978-79 12 469 7 806.13 3 903.06

Floudas, Helen Robinvale

Farmer 1976-77 to 1978-79 18 339 4 460.70 2 297.00

Floudas, Nick Robinvale

Farmer 1976-77 to 1978-79 18 341 4 461.02 2 296.00

Fogal, Pietro Springvale

Tool setter 1974-75 to 1979-80 8 711 2 997.47 1 504.00

Forbes, Catherine South Oakleigh

Investor 1975-76 to 1978-79 9 568 3 116.01 1 558.00

Forbes, Shirley Deer Park

Compositor 1977-78 and 1978-79 16 533 6 407.91 3 203.00

Fowler, John Arthur Warragul Scientific assistant 1974-75 to 1979-80 11 130 4 909.00 2 451.00

Fraser, Arthur Stanley Newtown Labourer 1976-77 to 1979-80 8 080 3 874.44 1 653.00

Frilay, Paul Bartholomew Footscray West Investor 1973-74 to 1976-77 26 440 14 172.04 7 163.39

Frucht, Simcha Elwood

Lift driver 1975-76 to 1979-80 11 177 3 778.91 1 889.45

Galileos, Arthur Heatherton

Plumber 1977-78 and 1978-79 9 082 3 279.12 1 639.00

Gallo, Frank Lalor

Driving school proprietor

1973-74 to 1978-79 38 517 14 583.37 7 918.00

Gallo, Gloria Lalor

Driving school proprietress

1973-74 to 1978-79 38 267 14 515.46 7 662.00

Gandur, Shirley Nancy East Bentheigh Accounting machinist 1975-76 to 1979-80 9 435 3 081.76 1 539.00

Gargano, Angelo Essendon

Painter 1976-77 to 1978-79 16917 5 979.36 2 275.00

159

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I - c o n t i n u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(I) (2) (3) (4) (5) (6)

MELBOURNE

$ $ $

In d iv id u a ls Gatzopoulos, Aspostolos Machine setter 1976-77 to 1979-80 9 157 3 374.88 1 687.42

Geelong West Geis, Ursula Johanna Bookkeeper and 1976-77 to 1979-80 11 958 4 550.94 2 273.00 !

Ringwood secretary

Geis, Wilhelm (deceased) Director 1976-77 to 1979-80 19 440 8 314.74 4 155.00

Ringwood

Gerczuk, Peter Waterman 1974-75 to 1979-80 17 769 6 773.06 3 389.00

Werribee

Germain, James Alfred Electroplater 1976-77 to 1979-80 9 190 3 099.97 1 549.98 S

Alphington Gerstmann, Helene Investor 1975-76 to 1978- 79 9 035 4 969.72 2 484.85

East Malvern Gigliotti, Franca Precision grinder 1977-78 and 1978-79 14 582 6 113.85 3 056.00

Mulgrave

Gillespie, Amelia Maude Investor 1974-75 to 1979-80 18 178 6 274.60 3 286.00 :

Croydon

Giuliano, Claudia Fruiterer 1975-76 to 1978-79 11 820 5 428.41 2 712.00 1

Wheelers Hill Giuliano, Giuseppe Fruiterer 1975-76 to 1978-79 13 454 6 166.80 3 081.00

Wheelers Hill Godber, Edith Secretary 1974-75 to 1979-80 26 505 9 538.68 4 766.00 1

Sunbury

Godber, George Maintenance fitter 1974-75 to 1979-80 24 065 9 152.21 4 573.00

Sunbury

Gooey, Earl Winston Electrical engineer 1975-76 to 1978-79 15 986 8 230.18 4 115.09

East Kew

Gould, Brian Joseph Farmer 1975-76 to 1978-79 9 453 4 053.40 2 025.05

Wedderburn Grambau, Lenard Roy Renovator 1973-74 to 1978-79 84 432 44 533.83 22 129.00

Hampton

Grant, Albert John Salesman 1974-75 to 1978-79 16 571 7617.12 3 029.00

Shepparton Gray, Donald Leslie Electrical wholesaler 1975-76 to 1978-79 14 000 6 351.86 3 171.00

Avondale Heights

3 303.00 Gray, Dorothy Electrical wholesaler 1975-76 to 1978-79 14 000 6 603.31

Avondale Heights Green, James Teacher 1975-76 to 1978-79 7 808 3 743.67 1 871.83

Whittington Griffin, Joyce Leslie Telephonist and investor 1975-76 to 1979-80 14 927 5 026.39 2 511.00

Oak Park

Grima, Lonza Mary Trimmer 1976-77 to 1979-80 23 650 7 974.98 3 987.47

Sunshine

Grossi, Paul Ceramic tiler 1976-77 to 1978-79 8 999 3 018.78 1 508.00

South Oakleigh Guglielmini, John Ceramic tile importer 1973-74 to 1975-76, 50 411 29 188.75 9 734.00

Footscray 1977-78 and 1978-79

Guilline, Beverley Nola Drainage contractor 1975-76 to 1978-79 10 000 3 659.93 1 829.00

Tullamarine f

Guilline, Robert John Drainage contractor 1975-76 to 1978-79 10 000 3 654.93 1 837.00

Tullamarine Hales, William Lister Manufacturing 1978 79 7 000 3 145.80 1 572.00

Strathmore confectioner h

160

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ $

Halton, Margaret Mary Noojee Farmer and builder 1975-76 to 1978-79 11 784 3 898.62 1 502.28

Hamilton, Kenneth George Horsham Estate agent 1975-76 to 1978-79 9 508 3 855.27 1 927.92

Hannah, Dennis Owen North Sunshine Service station lessee 1974-75 to 1977-78 93 405 54 327.01 27 134.44

Hardidge, Herbert John Donvale Fruit merchant 1974 75 to 1978-79 47 466 21 268.59 8 506.00

Hargreaves, William Jack Bendigo Cleaner and investor 1975-76 to 1979-80 6416 4 056.90 1 551.00

Harker, Ernest George (deceased) Dookie

Farmer 1971-72 to 1975-76 44 218 22 091.88 11 043.00

Harper, John Valentine Heidelberg Sales manager 1973-74 to 1978-79 17 792 6 793.52 5 438.00

Harper, Mary Heidelberg

Radiologist 1973-74 to 1978-79 11 792 3 975.73 2 972.00

Harris, John Patrick Blackburn

Public servant 1976-77 to 1978-79 10 765 5 424.47 2 650.00

Harris, Mary Patricia Blackburn Manageress 1976 77 to 1978- 79 10 765 3 636.99 1 817.00

Harris, Sylvia Irene Noble Park

Cleaner 1973-74 to 1978-79 11 960 4 466.19 2 237.00

Harrop, Janet Lois Blackburn

Pharmacist 1976-77 to 1978-79 12 000 5 056.37 2 527.00

Hart, Edward Ronald West Preston Representative 1975-76 to 1979-80 10 228 3 782.49 1 890.00

Hatzirodos, George Thornbury

Landlord 1976-77 and 1977-78 11 166 3 700.86 1 850.00

Hatzirodos, Maria Thornbury

Landlady 1976-77 and 1977-78 11 168 3 701.42 1 850.00

Haw, Edward Henry Inverloch Investor 1973-74 to 1978-79 17 752 5 449.87 2 725.00

Hawkins, Ernest Edward Moorabbin Master builder and company director

1977-78 10 222 6 431.17 3 215.00

Hayes, Charles Henry Nulla Vale Primary producer 1973-74to 1977-78 51 582 24 670.32 12 333.00

Hayes, Dorothy Marjorie Nulla Vale Primary producer 1973 74 to 1978-79 54 103 26 776.79 13 386.00

Hayes, Joseph Waters Wendouree Investor 1973 74 to 1978 79 77 031 40 313.16 20 199.00

Hein, Betty Portland

Investor 1977-78 21 192 7919.14 4 751.00

Hein, Roy Portland

Plant hire proprietor 1977-78 and 1978-79 22 395 9 896.02 5 937.00

Henderson, Arthur Ashwood

Storeman 1975-76 to 1977-78 9 979 5 344.26 2 672.12

Henson, Shirley Margaret Echuca Investor and clerk 1977-78 to 1979-80 11 890 3 926.45 2 613.00

Henson, William Percy Echuca Building contractor 1976-77 to 1979-80 21 214 7 446.18 4 957.00

161

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I — c o n t i n u e d

Business o r Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

MELBOURNE

I n d i v i d u a l s

Hesse, Herbert Morris Bendigo Investor 1974-75 to 1978-79 17 244 9 190.33 4 593.00

Hetherington, Angela Hazel Cheltenham Earthmoving contractor and grazier

1973-74,1974-75, 1977-78 and 1978-79

25 101 5 545.92 1 772.00

Hetherington, Joseph Henry Cheltenham Earthmoving contractor and grazier

1973 74 to 1975-76, 1977-78 and 1978 79

40 300 8 122.57 3 899.00

Hickman, Dulcie Melva Surrey Hills Director and saleswoman

1972-73 to 1976-77 91 304 45 108.31 23 127.00

Higgle, John Colin Kerang

Farmer 1975-76 to 1977-78 17 848 4 510.73 1 944.16

Hill, Ralph Wingfield (deceased) Dandenong Hillis, Marjorie Maureen

McKinnon

Builder and investor 1974-75 to 1978-79 11 870 4 978.60 2 422.00

Clerk 1975-76 to 1979-80 12 789 4 314.28 2 155.95

Hine, Leonard Ewen Lome Investor 1975-76 to 1977-78 14 564 7 366.38 3 683.18

Holmberg, Albert George South Oakleigh Police officer 1975-76 to 1978-79 11 305 6 068.79 3 083.12

Holmes, Doreen June Sebastopol Electrical contractor and farmer

1979 80 9 503 2 914.03 1 699.19

Hopkins, Allan Raymond Morwell Maintenance employee 1974-75 to 1979-80 13 649 6 348.60 3 171.00

Horsburgh, Frank Flemington

Storeman 1975-76 to 1978-79 9 097 3 167.24 1 583.61

Hose, Arthur Kevin Cobden

Plumbing contractor 1974-75 to 1979-80 14 055 4 663.99 2 271.00

Hose, Coral June Cobden

Plumbing contractor 1974-75 to 1979-80 15 068 5 061.51 2 449.00

Hosking, John Hannan Elsternwick Investor 1976-77 to 1979-80 17 087 5 983.09 2 991.53

Howard, Frank Box Hill

Motor parts inspector 1974-75 to 1979-80 12 333 4 385.20 2 181.00

Howard, Mary Ellen Box Hill Machine operator 1974-75 to 1979-80 12 333 4 166.24 2 082.00

Howat, Ronald Peter Carnegie Salesman 1976-77 to 1979-80 11 652 4 084.83 1 853.00

Huckell, Irene Isobel St Kilda Investor 1975-76 to 1978-79 19 998 6 231.17 3 115.58

Hughes, Claude John Reservior Storeman and investor 1973-74 and 1975-76 to 1978-79

15 493 5 472.63 2 733.00

Hummel, Horace John (deceased) Northcote

Investor 1973-74 to 1977-78 26 087 9 035.97 4 515.00

Hunter, Allan Aubrey Upper Beaconsfield Jobbing carpenter 1975-76 to 1978-79 20 227 6 606.10 3 301.02

Hunter, Lionel John East Malvern Carpenter 1974-75to 1979-80 14 402 5 199.06 2 613.00

Hurse, Patricia Anne East Malvern Bookkeeper 1975-76 to 1978-79 10 749 3 666.21 1 833.09

Indomenico, Mario North Melbourne Greengrocer 1975-76 to 1977-78 13 721 5 446.00 3 081.00

162

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation ( 2 )

Financial year or years (3)

Under­ statement of taxable income

( 4 )

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

I n d i v i d u a l s

$ $ $

Isworth, Allan Francis Box Hill Clerk 1974-75 to 1978-79 8 109 3 489.75 1 507.00

Jackson, Francis Roland East Keilor Business manager 1975-76 to 1979-80 23 077 14 480.80 7 237.39

Jackson, Herman Andrew Pascoe Vale Gardening contractor 1973-74 to 1978-79 11 096 3 570.95 1 958.00

Jackson, William Keith West Coburg Motor body repairer 1975-76 to 1977-78 16 726 7 341.35 3 670.00

Johns, Ernest Lloyd Gosford N.S.W.

Pool manager 1975-76 to 1978 -79 9 596 3 432.41 1 716.19

Jones, Charles Raymond Birdwoodton Horticulturist 1975-76 to 1978-79 11 551 3 200.04 2 132.00

Jones, Dorothy Shirley Birdwoodton Horticulturist 1975-76 to 1978-79 11 551 3 201.09 2 132.00

Jones, Frederick John Altona Cartage contractor 1974-75 to 1979-80 45 496 14 682.80 7 339.00

Jones, Lloyd George Edward North Melbourne Process worker 1975-76 to 1978-79 13 591 5781.50 2 890.74

Jones, Lois Kaye Altona

Grocery assistant 1974-75 to 1979-80 10 787 3 627.83 1 811.00

Jones, Pauline Rose Hawthorn

Journalist 1975-76 to 1978-79 7 796 3 294.67 1 647.32

Jupp, Stanley Barling Research Primary producer 1976-77 to 1978-79 21 771 7 336.69 2 433.00

Kalatzis, Alexander Bendigo

Storekeeper 1973-74 to 1979 79 63 203 24 034.16 12 529.00

Kalatzis, Masina Bendigo

Storekeeper 1973-74 to 1978 79 62 781 24 304.09 12 150.00

Kane, Maxwell John Yallourn Operator 1975-76 to 1978-79 17 140 7 424.48 3 712.23

Kapphan, Wilhelm Glen Waverley

Civil engineer 1974-75 to 1979-80 24 235 8 668.64 4 220.00

Karamoshos, Nicky Hamilton

Fish shop proprietress 1976 -77 to 1978 79 14 255 4 928.35 1 792.00

Karamoshos, William Hamilton Fish shop proprietor 1976-77 to 1978-79 14 245 4 924.76 1 791.00

Karavias, Lefteris Brunswick

Cartage contractor 1975-76 to 1978-79 11 463 4 352.04 1 924.00

Karlson, Ian William North Blackburn Ladies hairdresser 1975-76 to 1978-79 16 876 5 237.19 2 019.00

Karlson, Marea Dorothy North Blackburn Ladies hairdresser 1975-76 to 1978-79 17 609 6 340.96 2 459.00

Kaspenkowych, Walter Glenroy Company director 1975-76 to 1978-79 17 774 8 380.19 3 929.00

Katalinic, Margaretha Frankston Investor 1975-76 to 1977-78 17 697 5 762.49 2 880.00

Katalinic, Nikolaus Frankston

Bricklayer and investor 1975-76 to 1977-78 22 769 6 518.21 3 258.00

Kater, Rudolph Ivanhoe

Clerk 1975- 76 to 1978 79 11 819 5 501.29 2 541.44

Kavanagh, Owen Patrick Dingee Farmer 1976-77 to 1979-80 23 313 5 916.47 2 523.00

163

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1 ) (2 ) (3 ) (4 ) (5 ) (6)

$ $ $

MELBOURNE

In d i v i d u a l s Kaye, Clifford Albert Investor 1973-74,1974-75 and 10 627 3 958.84 1 979.41

East Brighton Kehaidis, Savas Plumber and property

1976-77 to 1978-79 1973-74 to 1976-77 25 517 8 689.60 4 343.82

Doncaster Kelly, Abraham

owner Toolmaker 1975-76 to 1979-80 21 424 7 675.41 3 837.69

St Kilda

Kennedy, Elwyn Jean Telephonist 1974-75 to 1979-80 23 580 10 199.75 5 096.00

Hawthorn Kerr, Alan Wesley Insurance 1974-75 to 1978-79 7 689 3 674.38 1 835.00

Doncaster Kerr, John

superintendent Panel beater 1976-77 to 1979-80 8 997 3 024.83 1 512.41

Maidstone Kerr, Ronald Investor 1975-76 to 1978-79 22 843 8 565.40 4 281.00

Shepparton Keshishian, Krikor Store proprietor 1977-78 and 1978-79 28 822 11 471.19 5 735.00

Brunswick Keshishian, Sonia Store proprietress 1977-78 and 1978-79 28 823 11 471.27 5 735.00

Brunswick Khan, Marilyn Joy Excavation contractor1 1975-76 to 1978-79 11 447 3 922.17 1 960.00

Swan Hill Khan, Rosthrum Excavation contractor 1975-76 to 1978-79 11 559 3 961.02 1 978.00

Swan Hill Kinday, Joseph Glen Waverley Kirby, Lawrence William

and musician Inspector 1975-76 to 1979-80 12 106 4 085.56 3 062.00

Cartage contractor 1977-78 and 1978-79 18 906 6 484.38 3 117.00

Croydon

Klemm, Stanley Ivan Earthmoving contractor 1975-76 to 1978-79 21 946 10211.13 5 105.55

Horsham

Kouras, Nick Mixed business 1977-78 and 1978-79 24 596 9 755.19 3 251.00

Cohuna

Krefts, Ernest

proprietor Clothing retailer 1976-77 to 1978-79 12 137 4 103.51 1 638.00

Grovedale Krefts, Susan Lorraine Clothing retailer 1976-77 to 1978-79 12 200 4 164.72 1 663.00

Grovedale Lagas, Harry Restuarant proprietor 1973-74 and 1974-75 79 267 52 186.70 26 092.62

Glen Iris

Laity, Thelma Marion Investor 1976-77 to 1979-80 10 032 3 241.28 1 620.63

Blackburn Lamanna, Benedetto Director and property 1974-75 to 1978-79 68 527 37 943.76 18 960.55

Lakes Entrance Lamanna, Rosina

holder Shop assistant and 1974-75 to 1978-79 14 457 3 897.46 1 948.72

Lakes Entrance Lamont, Cecil Robert

property holder Equipment hirer and 1973-74 to 1978-79 37 433 17 192.57 8 594.00

East Geelong Lanassa, Irene Mary

investor Law clerk 1975-76 to 1978-79 8 326 3 105.36 1 552.67

West Brunswick Laski, Rodney Montague Land developer and 1973-74 to 1976-77 240 209 156 544.50 117 406.00

Toorak

Lebenbaum, Muriel

investor Stenographer 1975-76 to 1978-79 9 297 3 175.88 1 587.93

Ormond

Lee, Valda Joy Manageress 1977-78 to 1979-80 11 623 4 451.73 2 225.86

Frankston

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Indiv id u a ls

$ $ $

Lewis, Graham James George Ring wood

Earthmoving contractor 1976 77 8 769 5 034.20 2 517.00

Lindsay, Arthur Eric (deceased) Albert Park

Investor 1974-75tol976-77 24 750 5 608.80 1 775.00

Lockley, Louis Henry Richmond Fitter and turner 1975-76 to 1979-80 8 648 3 224.41 1 612.19

Lord, David Robert Brighton

Life agency manager 1975-76 to 1978-79 19 784 10 085.58 5 035.57

Lovell, Edward Victor Skye Manager 1973 74 to 1975-76,

1977-78 and 1978-79

16 900 9 682.88 3 873.00

Lovell, Lesley Gean Centreville

Clerk 1973-74 to 1975-76

and 1978-79

14 977 7 544.13 3 017.00

Lowen, Christine Frances Myrtleford Builder 1973-74 to 1978-79 11 615 3 773.26 1 506.00

Lozo, Maria Highett

Machinist 1973-74 to 1978-79 16 122 5 359.15 2 676.00

Lozo, Milan Highett

Plumber 1973-74 to 1978-79 16 122 6 000.18 2 997.00

Lukas, Emil Cheltenham

Fitter and turner 1978- 79 and 1979 80 10 226 3 387.45 1 693.72

Lupson, Ursula Sunbury

Investor 1976-77 to 1979-80 10 722 3 615.47 l 807.72

Lyne-Browne, Rennie Chisolm Brighton Beach

Public servant 1976-77 to 1979 -80 30 355 14411.71 7 205.85

McAndrew, Neil Alexander Henry Beaumaris

Bank officer 1975-76 to 1978-79 7 246 3 979.35 1 989.67

McArthur, Neil Irvine Burwood Bank manager 1975-76 to 1978-79 10 580 4681.55 2 340.76

McCarthy, Thomas Hawkesdale

Property overseer 1975-76 to 1978-79 10 987 3 773.91 1 886.95

McCullagh, James Joseph North Balwyn Managing director 1975-76 to 1978-79 20 571 12 886.13 3 220.00

MacDonald, Ian Claude St Kilda Linotype operator 1973 74 to 1976-77 23 735 14 126.71 6 950.00

McEwan, Irene Gwendoline Mentone Clerk 1975-76 to 1978-79 13 927 5 421.82 2 710.90

MacFarlane, Lindsay Burwood Camera operator 1975-76 to 1978-79 10614 4 607.09 2 303.53

McGown, Daraiyn Janice Northcote Town planner 1976-77 to 1979-80 11 480 5 176.87 2 588.42

McGrath, Kevin Joseph Werribee Fitter and turner 1976-77 to 1979-80 10 156 3 467.21 1 733.59

McGrath, Loxam John Glen Waverley Television program co-ordinator

1976-77 to 1979-80 8 433 3 994.09 1 997.03

McKellar, William John Duirs Newtown

Medical practitioner 1975-76 to 1978-79 5 086 3 235.16 1 617.58

165

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(I) (2) (3) (4) (5) (6)

$ $ $

MELBOURNE

In d i v i d u a l s McLean, Anne Alice Pascoe Vale South Sales assistant 1976-77to1979-80 17 865 6 024.63 3012.31

McLeod, Geoffrey Robert Rutherglen Postal employee 1973-74to1978-79 20 251 6 847.97 3 971.00

McLeod, Stewart Raymond Orbost Pharmacist 1974-75 to 1977-78 60 510 39 711.12 19 544.00

McNamara, Maurice Richmond Investor 1976-77 to 1979-80 29 763 14 867.55 7 433.77

Macer, Douglas Owen Anglesea Farmer and butcher 1974-75 to 1978-79 16 550 4 981.95 2 456.00

Macer, Margaret Beryl Anglesea Farmer and butcher 1974-75 to 1978-79 13 938 4 428.77 2 158.00

Maguire, Peter Moorabbin

Linesman 1976-77 to 1978-79 15 077 6 048.67 4 121.00

Makin, Kevin Hawthorn

Architect and musician 1976-77 to 1978-79 16 445 5 867.85 2 932.00

Marasco, Angelo East Doncaster

Confectioner 1975-76 to 1978-79 8 364 3 045.73 1 522.86

Marie, Peter St Albans

Painting and plumbing contractor 1974-75, 1976-77 and 1977 -78

29 467 7 043.04 3 520.00

Marie, Zelko St Albans

Painting and plumbing contractor 1975-76 to 1977-78 24 780 8 434.33 4 216.00

Marinelli, Antonio Newcomb

Labourer 1975-76 to 1978-79 10810 4 067.45 2 033.22

Martelli, Mary Grovedale

Contractor 1966-67 and 1968-69 to

1977-78

51 267 10 049.17 3 343.00

Martelli, Otelli Grovedale

Contractor 1966-67 and 1968-69 to

1977-78

50 949 9 941.67 3 308.00

Martin, Margaret East Keilor

Clerk 1976-77 to 1979-80 12 250 4 110.57 2 055.27

Martin, Robert James East Malvern Engineer 1976-77 to 1979-80 10 490 4 997.61 2 498.79

Martino, Angela Thornbury

Greengrocer 1974-75 to 1978-79 11 831 3 891.21 1 938.00

Martino, Vincenzo Thornbury

Greengrocer 1974-75 to 1978-79 11 831 3 929.53 1 937.00

Martire, Paul Murrumbeena

Investor 1975-76 to 1978 79 10 944 2 996.20 1 873.59

Maslen, James Clyde Paynesville Matkovic, Marizan Ivanhoe

Publican 1973-74 to 1978-79 8 093 4 180.92 1 666.00

Bricklayer 1976-77 to 1979-80 18 153 3 661.40 2 133.00

Matthews, Charles Walter South Caulfield Engineer 1975-76 to 1977-78 7 283 3 467.89 1 733.94

Mattla, James Patrick Northcote Manager 1975-76to 1978-79 13 039 5 905.71 2 952.84

Medhurst, William Thomas Donvale Process planner 1973-74 to 1978-79 8 602 3 763.93 1 878.00

Meka, Eteme Merrigum

Orchardist and property owner 1973-74 to 1978-79 21 250 6 328.72 2 528.00

Meka, Fezi Neim Orchardist 1973-74to1978-79 21 250 6 184.71 2 470.00

Merrigum

166

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Individuals

$ $ $

Meka, Nevres Merrigum

Orchardist and property owner 1973-74 to 1978 79 21 250 6 035.08 2 412.00

Meka, Sulejman Neim Merrigum Orchardist 1973-74 to 1978-79 21 250 6305.34 2 504.00

Mele, Orlando Geelong West

Property owner 1975 76 to 1978-79 8 456 3 780.75 15688.87

Micallef, George Springvale Migliore, Gilda Ferntree Gully

Sheet metal worker 1976 77 to 1979-80 9 971 3 356.45 1 678.22

Market gardener 1974 75 to 1977-78 15 924 3 750.89 1 885.00

Migliore, Pellegrino Ferntree Gully

Market gardener 1974-75 to 1977-78 15 929 2 117.16 1 846.00

Mikac, Danilo Ljubo Macleod Painter 1976 77 to 1979 80 61 132 27 251.19 13 624.00

Miller, Avis Highett

Clerk and typist 1974-75 to 1979-80 11 297 4 058.77 2 026.00

Miller, Ronald Melville Si Kilda Production foreman 1976 77 to 1978 79 10 209 3 419.20 1 845.00

Mills, Norman Alan Wangaratta

District manager 1974-75 to 1978-79 11 745 4 749.37 2 365.00

Mills, Thomas Leo (deceased) Loch

Investor 1976-77 to 1978- 79 10 441 3 183.90 1 591.94

Mitchell, Robert John Balwyn Public servant 1974-75 to 1979-80 11 228 6 288.30 2 809.00

Mock, Phillip Henry Safety Beach Investor 1975 76 to 1979 80 46 622 20 505.25 10 252.61

Moodie, James Bunyan (deceased) Toorak

Law clerk 1975 76 to 1978 79 7 806 3 606.66 1 743.47

Moody, Keith Raymond Clark Highton

Clerk 1976-77 to 1979-80 9 780 3 297.56 1 648.78

Moore, Peter Robert Eltham North Footballer and sales representative

1976-77 to 1978-79 9 409 3 789.32 1 514.00

Moore, Robert Henry Burwood Purchasing manager 1974-75 to 1976 77 6 827 2 719.25 2 717.00

Mossop, Hugh Victor Bendigo Investor 1973-74 to 1978 79 26 196 11 998.00 4 623.00

Murphy, Donald Noel Moorabbin Fuel merchant 1975-76 to 1978-79 14013 3 423.29 1 709.00

Murphy, Geoffrey Thomas Caulfield Horse trainer 1968-69 to 1975-76 165 713 99 723.08 49 742.00

Murphy, Kathleen Mary Moorabbin Fuel merchant 1975-76 to 1978 79 14013 3 421.96 1 709.00

Murray, Hugh Noble Park

Production controller 1976-77 to 1979-80 6 282 3 315.51 1 657.00

Nagy, Maureen Florence Ashwood Machinist 1975-76 to 1977-78 9 947 3 453.91 1 726.95

Nation, William Gordon Newtown Painter 1975-76 to 1978-79 11 274 3 438.37 1 719.18

167

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I — c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in ta x A d d itio n a l ta x

N a m e a n d a d d re ss o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

MELBOURNE

In d iv id u a l s

Neil, Terence Arthur Tobacconist 1974-75 to 1978-79 81 637 40 708.39 20 352.00

William Glenroy

Nervegna, Maria Investor 1975 76 to 1978 79 12 552 4 793.98 2 396.98

Bulleen

Nicholson, Patricia Jill Point Lonsdale Store and service station proprietress

1977-78 and 1978-79 9 000 3 111.53 I 522.00

Nicholson, Ronald Charles Point Lonsdale Store and service station proprietor

1977-78 and 1978-79 9 000 3 111.59 1 522.00 ]

Nicoll, Ronald Hume Investor 1976-77 to 1979 80 12 319 4 293.28 2 146.63

Heidelberg Niven, Cyril John Trail Investor 1975-76 to 1978-79 14 591 6 522.60 3 259.00

North Balwyn Norman, Dorothy Jean Typist 1975-76 to 1978-79 13 281 5 754.30 1 975.14

Hawthorn Norris, Margaret Helen Cashier 1975-76 to 1978-79 15 978 5 708.90 2 854.44

Mount Waverley O'Brien, Michael John Manager 1976-77 to 1978 79 7 333 3 029.99 1 513.00

Ballarat

Odart, Gordon Box Hill

Fitter 1975-76 to 1978-79 9 759 3 884.94 1 942.46

Ollington, Lionel Vivian Middle Park Gaming school proprietor

1972-73 to 1977-78 70 200 20 785.92 10 390.00

Orlando, Carlo Anthony Fruit merchant 1975-76 and 1976-77 9 000 5 545.90 2 772.95

Lower Templestowe Orlando, Mario Anthony Director 1976-77 14 407 6 439.65 3 212.82

Bulleen

Page, Robert John Driver and mechanic 1974-75 to 1978-79 17 631 8 438.94 4 216.00

Glen Iris

Pappos, Jim Clothing manufacturer 1975-76 to 1977-78 10 266 3416.14 1 707.00

Armadale Parisi, Celestino Antonio Precision grinder 1976-77 to 1978-79 16 524 6 890.07 3 443.00

Mulgrave

Parkhill, Louise North Clayton

Physician 1975-76 to 1978-79 21 970 9 082.46 4 541.22

Parkinson, John Maxwell Bookmakers clerk 1973-74 to 1978-79 17910 7 942.77 3 834.00

Wangaratta Parkinson, Raymond Carlile Wangaratta Bookmaker 1973-74 to 1978-79 20 905 9 148.60 4 571.00

Parsons, Jessie May Swan Hill

T ransport operator 1975-76, 1976-77 and 1978-79 12619 5 676.83 2 837.00 j

Parsons, William George Maxwell Swan Hill

Transport operator 1975-76, 1976-77 and 1978-79 13 843 7 944.63 3 972.00 !

Pascoe, Hazel Jean East Kew

Shop proprietor 1975-76 to 1978-79 37 950 16 881.10 8 440.54 i

Paul, Francis William Sunshine Builders labourer 1975-76 to 1978-79 24 201 10 360.14 5 180.06 ;

Paul, Stanley McVey Balnarring Orchardist and commission agent

1973-74 to 1978-79 43 000 12 740.16 4 245.00

Pavlovic, Aloisia North Sunshine

Primary producer 1973-74 to 1978-79 22 625 7 052.65 2 562.00

168

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Individuals

$ $ $

Pavlovic, Dragoljub North Sunshine

Manufacturer and primary producer 1973-74 to 1975-76, 1977-78 and 1978-79

22 065 7 484.90 2 502.00

Paxton, Arthur Colin Bendigo Labourer 1975-76 to 1979-80 14 267 4 773.36 2 386.67

Peck, Clarence William Warragul Investor 1975-76 to 1977-78 6 425 3 234.03 1 615.00

Peck, Irene Elvia Warragul

Investor 1975-76 to 1978-79 20 237 6 261.02 3 128.00

Perry, Eric Henry West Preston

Clerk 1974-75 to 1978-79 15 687 6 230.63 1 557.65

Perry, Graeme Leslie South Clayton Draftsman 1976-77 to 1979-80 9 325 3 976.29 1 987.00

Pezzano, Fortunato Footscray

Labourer 1974-75 to 1979-80 7 767 3 282.22 1 639.00

Piccione, Florindo East Brunswick

Builders labourer 1974-75 to 1978-79 9 364 3 658.79 1 828.00

Pilbeam, Maxwell James Ashburton Engineer 1976-77 to 1978-79 40 100 18 146.84 9 071.00

Plataniotis, Con Glen Iris

Landlord 1973-74 to 1978-79 24 317 9 468.03 4 731.00

Plataniotis, Ecaterin Glen Iris

Restaurateur 1973-74 to 1978-79 24 317 9 438.24 4 716.00

Plataniotis, Emmanuel Glen Iris Pleasance, Josianne Marthe

Restaurateur

Primary producer

1975-76 to 1978-79

1974-75 to 1976-77 and

19 491 9 170.28 4 584.00

Toorak 1978-79 6 002 3 429.49 1 713.00

Poile, Keith Laurence Seville Primary producer 1975-76 to 1978-79 8 100 4711.67 2 353.00

Polli, Mario Windsor

Welding contractor 1978-79 10 488 3 237.10 1 618.55

Pollock, Geoffrey Lewis James Dingee Poulos, Gloria

Fawkner

Farm labourer 1975-76 to 1979-80 9 601 3 874.61 1 772.15

Used car and spare parts dealer 1973-74 to 1978-79 20 750 8 707.92 2 871.00

Poulos, Spiros Fawkner

Used car and spare parts dealer 1973-74 to 1978-79 20 750 8 587.49 2 832.00

Poulter, Lona Evelyn Epsom Powell, George Francis Springhurst

Clerk 1976-77 to 1979-80 10 930 3 857.46 1 928.73

Investor 1975-76 to 1979-80 9 288 3 429.76 1 714.86

Pratt, Maureen Ruth Croydon Dressmaker 1974-75 to 1978-79 7 517 3 275.18 1 523.01

Preston, Kevin Robert Hamilton Carrier 1976-77 to 1978-79 10 666 5 209.25 2 514.00

Prior, Robert Norman Doncaster Investor and secretary 1976-77 to 1979-80 15 299 7 218.31 3 609.15

Pulling, Ian Arthur Melbourne

Investor 1975-76 to 1978-79 10 762 3 681.08 1 840.53

Purdy, Edith Ellen (deceased) Aspendale

Investor 1974-75 to 1978-79 22 398 7 812.43 4 004.00

169

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME S c h e d u le I — c o n t i n u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1) (2) (3) (4) (5) (6)

$ $ $

MELBOURNE

In d i v i d u a l s Purdy, Lynette Ann Doncaster

Farrier I9 7 6 -7 7 to 1978-79 14 176 5 074.56 2 029.81

Purdy, Raymond Frank Doncaster Farrier 1973-74to 1978-79 34 397 16 569.35 6 554.35

Quinn, Francis Mannix Bentleigh Managing director and investor

1974-75 and 1975-76 11 804 6 157.31 2 593.00

Quinn James Lawrence Bentleigh Investor 1974-75 and 1975-76 9 833 5 004.89 2 035.00

Quinn, John Leo Bentleigh

Investor 1974-75 and 1975-76 11 804 5 703.01 2 587.00

Quint, James Edwin Frankston

Building contractor 1973-74to 1978-79 19 535 6 319.08 3 108.00

Quint, Valerie Mae Frankston

Building contractor 1973-74 to 1978-79 19 535 6 307.25 3 129.00

Raco, Angelo Antonio Cobram Market gardener and investor

1975-76 to 1979-80 19 645 6 621.81 3 309.00

Radman, Mary Jovanka St Albans Machinist 1976-77 to 1978-79 12 847 4 461.92 2 229.00

Rae, Lily Maud Sandringham

Investor 1976-77 to 1979-80 10 929 3 538.76 1 769.37

Raftery, Lawrence Stephen Alphington Technical officer 1976-77 to 1979-80 11 208 5 255.60 2 627.00

Rahaus, Karl Heinz Cheltenham

Technical officer 1974-75 to 1978-79 50 000 26 176.73 13 086.00

Ramsay, Keith Corio

Technician 1976-77 to 1979-80 11 205 4 359.57 2 177.00

Reardon, Monica Marie Brunswick Hotel partner 1975-76, 1977-78 and

1978-79

22 204 8 205.65 4 162.00

Reardon, Raymond John Brunswick Hotel partner 1975-76,1977-78 and

1978-79

22 204 8 250.01 4 124.00

Reid, John Anthony Noble Park Sales representative 1975-76 to 1978-79 8 652 3 175.70 1 586.00

Richards, William Morison Bendigo Investor 1975-76 to 1978-79 13 150 4 402.85 2 165.91

Riddiford, Aubrey John Henry Traralgon

Chemist 1970-71 to 1976-77 105 659 68 798.89 34 395.00

Rietveld, Johannes Jacobus Bright Builder 1974-75 to 1978-79 10 313 3 177.40 1 532.00

Rigano, Rosario Cheltenham

Farmer 1975-76 to 1978-79 18 212 6 351.28 3 361.00

Roberts, Oliver Richards Middle Park Investor 1974-75 to 1978-79 12 599 6 501.05 2 470.00

Robinson, Derek Carnegie

Teacher 1976-77 to 1979-80 8 829 4 079.09 2 039.54

Robinson, Harold George Sandringham Investor 1975-76 to 1977-78 19 580 7 178.90 3 589.45

Rogers, Stanley Walter Highton Technical teacher 1975-76 to 1978-79 7 054 3 309.95 1 653.00

Rogowski, Danuto Antique dealer 1969-70 and 1970-71 20 123 10 744.47 5 371.00

Moorabbin

170

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I —continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE

Indiv id u a ls

$ $ $

Rogowski, Edward Moorabbin

Antique dealer 1969-70 and 1970-71 20 123 10 705.62 5 352.00

Rolls, Norman James Rochester Plumber 1974-75 to 1979 80 17 800 3 009.37 1 501.00

Rooke, Brian Andrew Ringwood East Manager 1973-74 to 1978-79 29 168 14 516.52 4 836.00

Rooke, Judith Ringwood East

Clothing retailer 1973-74 to 1978-79 29 168 13 984.27 4 659.00

Round, Barry James Gladstone Park Carpenter and footballer 1975-76 to 1976-77 9 174 4 257.20 1 702.00

Rullo, Joseph East Keilor

Clerk 1976-77 to 1979-80 15 401 6 070.81 2 730.39

Ryan, Joseph Harvey East Preston Postal plant operator 1974-75 to 1978-79 30 000 12 107.30 6051.00

Said, Paul Altona

Paving contractor 1974-75 to 1978-79 76 256 41 224.99 20 185.00

Said, Rita Altona

Paving contractor 1974-75 and 1978-79 13 382 5 099.06 2 548.00

Salmins, Peter Janis Aleksandrs Rosanna

Mail officer 1975-76 to 1978-79 11 366 5 351.18 2 278.58

Samoilenko, Kathryn Fairfield Key disc operator 1975-76 to 1978-79 10 168 3 480.04 1 740.01

Savage, Doreen Lavina Ringwood Investor 1976-77 to 1978-79 14 701 5 385.10 2 690.00

Savage, Victor James Ringwood Sawicki, Stanislaw East Geelong

Petroleum distributor 1975-76 to 1978-79 17 865 5 916.41 2 974.00

Factory worker 1976-77 to 1979-80 9 445 3 189.09 1 594.53

Schmidt, Joseph East Kew

Textile technician 1975 -76 to 1979-80 13 266 5 258.00 2 974.48

Schubert, Wilfred Balwyn

Medical practitioner 1975-76 to 1978-79 9 051 5 772.66 2 876.52

Scott, Maurice North Altona

Electrical fitter 1975-76 to 1978-79 15 625 5 339.37 2 669.68

Seaborne, Alice (deceased) Sandringham Investor 1976-77 and 1977-78 13 232 3 952.01 1 975.00

Seehusen, Edward William Brighton Beach Investor 1974-75 to 1979-80 34 817 12 521.49 9 388.00

Seehusen, Lila Jean Brighton Beach

Investor 1974-75 to 1979-80 43 740 16 856.74 12 641.00

Seinfeld, Hugo Ormond

Consulting engineer 1975-76 to 1978-79 19 558 6 973.33 3 484.00

Selimovic, Husejin Tullamarine

Bricklayer 1973-7410 1976-77 38 230 15 002.91 4 997.09

Sette, Gaetano Glen Iris

Clothing manufacturer 1976-77 to 1978 -79 15 000 5 249.96 2 623.00

Sette, Maria Aurora Glen Iris

Clothing manufacturer 1976-77 to 1978-79 15 000 5 440.05 2 718.00

Shannon, Loretta Mavis Reservoir Smallgoods retailer 1973-74 to 1978-79 18 670 4 969.37 2 480.43

171

I N C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule 1 - c o n t i n u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(I) (2 ) (3 ) (4) (5 ) (6)

$ $ $

MELBOURNE

In d i v i d u a l s Shannon, William Francis Reservoir Smallgoods retailer 1973-74 to 1978-79 20 671 5 643.51 2 836.02

Sharman, Lyle Frederick Niddrie Earthmoving contractor 1975-76 to 1978-79 20 553 10 532.66 3 421.00

Sims, Arthur William Kew Estate agent 1973-74 to 1978-79 37 435 10 480.80 3 224.00

Skaftouros, Demetrius Cheltenham Caterer 1974 -75 to 1978 79 46 919 22 140.94 6 640.00

Skaftouros, Dorothy Margaret Cheltenham

Caterer 1974-75 to 1978-79 46 919 22 172.86 6 649.00

Skewes, Raymond Allan East Doncaster Automotive engineer 1974-75 to 1977-78 12 552 4 954.00 1 651.00

Slater, Edna Ivy Clifton Hill

Investor 1975-76 to 1978- 79 14 426 4 988.33 2 494.16

Slinger, Harry Oakleigh Sloan, Lauraine Rita Hampton

Investor 1975-76 to 1978-79 18 628 7 770.46 3 829.21

Golf shop proprietress 1975-76 to 1978-79 5 611 3 478.90 1 739.45

Sloyan, Peter Anthony Morwell Welder 1977-78 to 1979-80 6 375 4 327.68 1 975.00

Smidmore, Raymond James Highett Dental mechanic 1978-79 11 511 3 893.42 1 946.00

Smith, Andrew Wallace East Malvern Investor 1975-76 to 1978 79 8 900 4 241.85 2 120.92

Smith, Kenneth Ross Diamond Creek Library attendant 1976-77 to 1979-80 12 886 4 522.26 2 261.12

Smith, Nellie Mavis (deceased) Melbourne

Director and nominee 1973-74 to 1978-79 17 577 5 567.43 2 781.00

Smith, Nicholas Robert North Geelong Snell, Ronald William Burwood

Fitter 1973-74 to 1978-79 10 098 3 542.13 1 768.00

Carpenter 1976-77to 1978 79 18 109 8 211.97 4 105.00

Soccio, James East Doncaster

Electrician 1973-74 to 1978-79 22 212 10 696.31 5 346.00

Soccio, Maria East Doncaster

Hairdresser 1973-74 to 1978-79 23 061 11 094.62 5 544.00

Sorbello, Alfia Rita Fawkner

Service station proprietress

1973-74 to 1978 79 1 1 347 5 666.53 2 251.00

Sorbello, Giovanni Fawkner

Service station proprietor

1973-74 to 1978-79 11 345 5 643.85 2 294.00

Spillane, Francis Bernard Brighton Doctor 1976-77 and 1977-78 8 371 3 816.86 1 832.00

Stagg, Iain Robert Frederick Glen Waverley Public servant 1975-76 to 1979-80 9017 3 247.36 1 623.67

Stephenson, Beryl Bentleigh

Clerk 1974-75 to 1978-79 14 748 4631.70 2 311.00

Stephenson, Donald James Bentleigh Sterling, Toinette Barbara Black Rock

Plumbing manager 1974-75 to 1978-79 14 748 7 106.26 3 550.00

Clerk 1973-74 to 1978-79 11 277 3 868.44 1 926.84

172

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e S ch ed u le I - c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a se in ta x

A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) ( 6 )

MELBOURNE Indiv id u a ls

$ $ $

Streete. Leslie Theodore Rye Club manager and estate agent

1976 77 to 1978-79 7 163 3 937.58 1 972.00

Stubbs, Ronald Kevin Main Ridge Carpenter 1968 69 to 1977-78 77 126 16 481.66 8 236.00

Sturtz, Stanley Edgar Mount Waverley Investor 1975-76 to 1978-79 14 037 6 595.03 3 297.51

Sugarman, Muriel Rose Elwood Typist 1975-76 to 1978-79 9 786 3 342.79 1 671.38

Sugg, Elizabeth Eugenie West Brunswick Teacher and librarian 1976-77 to 1979-80 10 668 3 606.49 1 803.24

Sultana, Alfred Moe

Livestock knackery proprietor 1976-77 to 1978-79 13 001 4 632.24 2 180.00

Sultana, Louis West Sunshine

Process operator 1975-76 to 1978-79 8 112 4 030.90 1 990.44

Sultana, Sam North Altona

Waterside worker 1974-75 to 1979-80 18 327 10 253.77 3 713.00

Suriano, John Philip Hawthorn School teacher 1975-76 to 1978-79 5011 2 701.86 1 620.92

Sutton, Faith Sarah Glen Iris

Investor 1974-75 to 1977-78 12 147 3 842.31 2 112.00

Sutton, Murray Ross Bower Glen Iris Investor 1973-74to 1978-79 23 040 8 045.70 4 196.00

Szulc, Feliks West Geelong

Storeman 1976-77 to 1979 -80 9317 3 133.91 1 566.95

Szulc, Stan West Geelong

Labourer 1974-75 to 1979-80 16016 7 565.06 3 791.00

Tambasco, Angela Footscray

Property owner 1975-76 to 1978-79 18 586 6 317.12 2 525.00

Tambasco, Guisseppe Footscray Carpenter 1975-76 to 1978-79 18 586 6 459.09 2 582.00

Tandon, Raj Kishore Preston Medical practitioner 1975-76 to 1978-79 8 972 5 643.19 2 821.58

Tantis, Costas North Balwyn

Delicatessen proprietor 1977-78 7 933 2 402.82 1 802.00

Tantis, Maria North Balwyn

Delicatessen proprietress 1977-78 9 619 3 337.48 2 502.00

Tarascio, Sam John Bulleen

Director 1972-73 16 564 7 476.98 3 738.00

Taylor, Antoinette Kew

Amusement parlour proprietress 1975-76 to 1978-79 63 886 26 500.87 10 599.00

Taylor, Gary Wayne Kew Amusement parlour proprietor

1975-76 to 1978-79 61 291 24 366.89 9 745.00

Taylor, Roy Kew

Amusement parlour proprietor 1975-76 to 1978-79 61 167 24 319.08 9 725.00

Taylor, William Thomas Beaumaris Registered bookmaker 1971-72 to 1978-79 78 082 35 862.47 17 926.00

Tedone, Carmine North Box Hill

Machine setter 1973-74 to 1978-79 8 028 3 602.07 1 797.00

Teeuwen, Cornelius Vermont

Importer and trader 1974-75 to 1978-79 7 981 4 730.70 2 446.20

Teeuwen, Trijntje Vermont

Importer and trader 1974-75 to 1978-79 7 980 4 734.10 2 448.00

173

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I —c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE I n d i v i d u a l s

Theodoridis, Mathew Labourer 1975-76 to 1979-80

$

11 329

$

3 819.87

$

1 908.00

North Fitzroy Thomas, Grantley Rossant Drainage contractor 1976-77 to 1978-79 34 606 15 226.25 11 419.00

Bayswater Thomas, Owen Vincent Service station 1973-74 to 1978-79 242 338 153 357.70 61 340.00

Wodonga

Thompson, George Alfred

proprietor and investor Fitter 1977-78 to 1979-80 7 880 3 566.77 1 782.00

Kyabram

Tisaj, Joseph Jeweller 1975-76 to 1978-79 19 158 6 608.53 3 302.00

Kew

Tisaj, Stephanie Saleswoman 1975-76 to 1978-79 19 131 6 598.76 3 297.00

Kew

Torriero, Ivo Henry Chemist 1976-77 to 1979-80 11 057 4 733.88 1 712.00

Doncaster Touliatos, Nicholas Cartage contractor 1974-75 and 1976-77 15 677 4 877.74 2 170.00

Bulleen

Town, Henry William Farmer 1975-76to 1978-79 17 226 6 051.34 2 884.00

Hill End

Treloar, Wayne John Jockey 1974-75 to 1978-79 24 147 13 961.01 4 651.00

Maryborough Trevan, Mavis Jean Housekeeper 1973-74to 1978-79 9 807 2 596.24 1 693.00

Box Hill

Turner, Albert William Taxi proprietor 1976-77 to 1979-80 9 446 2 706.38 1 649.00

Ringwood

Turner, Francis Valentine Dental surgeon 1977-78 11 539 6 983.81 2 793.00

(deceased) Wonthaggi Turner, Joseph Patrick Chief clerk 1975-76 to 1978-79 9 048 6 068.39 2 327.00

West Brunswick Tzouros, Emilious Cafe proprietor 1977-78 and 1978-79 9 540 3 100.36 1 550.00

Holbrook, N.S.W. Tzouros, Kathleen Cafe proprietress 1977-78 and 1978-79 10 468 3413.55 1 707.00

Holbrook, N.S.W. Valenta, Ladislav Labourer 1975-76 to 1978-79 9 146 3 258.41 1 629.19

Belmont

Van Den Ham, Jacob Jan Pastry cook 1975-76 to 1978-79 10 838 4 380.46 1 857.00

Pieter Hamilton

Van Der Vlugt, Grietzen Plasterer 1976-77 to 1978-79 22 393 6 865.56 3 737.00

Hendrik Yarra Junction Van Mourik, Graddy Maria Leopold Van Mourik, Petrus

Carpenter 1974-75 to 1978-79 21 015 8 062.55 2 678.00

Carpenter 1974-75 to 1978-79 21 015 8 501.71 2 818.00

Wilhelmus Leopold Van Senten, Hermanus Steel erector 1975-76 to 1978-79 111 037 69 245.62 27 457.00

Springvale Van Senten, Johanna Steel erector 1975-76 to 1978-79 111 037 69 245.87 27 457.00

Donvale

174

I N C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

MELBOURNE I n d i v i d u a l s

$ $ $

Vella, Marie Therese East Preston Bank officer 1974-75 to 1978-79 8811 4 035.48 2 014.00

Venturato, Gino Reservoir

Concretor 1975-76 to 1978-79 62 487 34 031.81 15 553.00

Vidajic, Nikola Thornbury

Bricklayer 1973-74 to 1977-78 58 250 24 975.36 12 849.00

Violaris, Frank Niddrie

Delicatessen stall proprietor

1975-76 to 1978-79 8 682 2 934.95 2 199.00

Violaris, Maria Niddrie

Delicatessen stall proprietress

1975-76 to 1978-79 8 182 2 758.51 2 067.00

Vrzovski, Konstandin Lalor Panel beater 1976-77 to 1979-80 12 800 4 290.64 2 145.31

Waddell, Terence John Kensington Municipal assistant 1974-75 to 1978-79 19 936 8 553.17 4 274.00

Walker, Jeffrey Ronald Batesford Teacher 1976-77 to 1979-80 13 088 5 879.15 2 937.00

Walker, Kevin Laurance Shepparton Storeman 1975-76 to 1978-79 10 158 2 936.91 1 562.95

Wall, Peter Bruce William Oakleigh Clerk 1975-76 to 1978-79 10214 3 753.82 1 876.73

Walters, Charles Lewis Westgarth Cleaner 1975-76 to 1979-80 9 245 3 266.38 1 631.00

Ward, Roslyn Wahgunyah Wasowicz, Victor Glenroy

Fashion goods retailer 1974-75to 1978-79 25 834 8 077.40 4 027.00

Machine operator 1976-77 to 1979-80 13 369 4 539.73 2 268.00

Watson, Raymond Harold Bentleigh Service manager 1976-77 to 1978-79 37 51 1 17 505.65 8 224.00

Weppner, Beathea Annie Colbinabbin Investor 1975-76 to 1978-79 11 519 3 995.53 1 997.76

West, Lauris Ruth South Camberwell Manageress and investor 1976-77 to 1978-79 8511 3 588.11 1 793.00

Weston, Ronald Terang Westonsmith, David Ray Balwyn

Carrier 1976 77 to 1978-79 10 784 4 184.55 2 001.00

Draftsman 1975-76 to 1977-78 12 563 5 947.20 2 973.59

Wheeler, Judith Ethel Croydon Assistant dental technician and clerk

1973-74 to 1978-79 39 303 19 965.39 10 009.00

Wheeler, Robert James Croydon Dental technician 1973-74 tol978-79 39 644 20 227.01 10 111.00

Whitehand, Betty Elaine Ascot Vale Draftswoman 1976-77 to 1979-80 7 315 3 258.00 1 626.64

Whiteman, Gordon Milne Morwell Shift engineer 1974-75 to 1979-80 10 966 5 561.48 2 778.00

Wight, Neil Marshall Serpentine Shearer 1976-77 to 1979-80 8 741 3317.11 1 658.54

Wigney, Graeme Walter Box Hill School teacher 1974-75 to 1978-79 6 870 3 398.77 1 698.00

Williams, John Egerton Ivanhoe Medical practitioner 1975-76 to 1978-79 5 829 3 371.28 1 685.63

Wilson, Doris Ivy Warrnambool

Oil distributor 1975-76 to 1978-79 13 135 5 547.82 2 216.00

175

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

$ $ $

MELBOURNE I n d i v i d u a l s

Wilson, William Frank Oil distributor 1975-76 to 1978-79 13 131 5 547.63 2 216.00

Warrnambool Wisniewski, Richard Poultry farmer 1974-75, 1975-76 and 23 162 4 453.89 2 310.00

Hampton Park 1979-80

Wood, David Oswald Nurseryman 1975-76 to 1978-79 6 798 3 798.04 1 899.02

Oakleigh

Woolacott, Norman Ernest Investor 1976-77 to 1979-80 9 139 3 050.96 1 523.00

Frankston Wowk, Alexander Mechanic 1975-76 to 1978-79 7 303 3 604.55 1 802.27

Sunshine

Wright, Howard Gilbraith Grazier 1973-74 to 1978-79 33 904 9 728.82 4 861.00

(deceased) Albury, N.S.W. Wycherley, June Thelma Clothing retailer 1976-77 to 1979-80 14 278 4 898.31 2 447.00

Elaine Woori Yallock Wycherley, Kenneth George Clothing retailer 1975-76 to 1979-80 14814 5 046.12 2 520.00

Woori Yallock Young, George Robert Sales clerk 1973-74 to 1978-79 28 331 11 542.65 5 106.00

Moorabbin Young, Harold Hope Motor body repairer 1974-75 to 1979-80 61 357 23 645.68 15 361.00

Richmond Young, John Motor body repairer 1974-75 to 1979-80 27 750 9 232.23 5 765.00

Lower Templestowe Zambrans, Alexander Electrical mechanic 1975-76 to 1978-79 11 443 4 728.70 2 373.39

Noble Park Zanatta, Albert Engineer 1973-74 to 1978-79 15 931 8 054.83 4 025.00

Mitcham

Zboril, Josip Carpenter and 1974-75 to 1977-78 and 12 758 3 805.18 1 900.00

St Albans bricklayer 1979-80

Zerafa, Charles Carpenter 1975-76 to 1978-79 11 370 3 896.68 1 948.33

North Altona Zimmerman, Jean Agent 1976-77 to 1978-79 15 708 5 146.98 2 572.00

Yea

C o m p a n i e s a n d T r u s t s

Bravick Development Pty Land developers and 1974-75 to 1979-80 24 602 11 190.71 5 593.00

Ltd builders

Crest Pastoral Co. Pty Ltd Primary producers 1976-77 and 1977-78 170 607 54 622.78 18 206.00

Estate of Ernest George Farmer 1976-77 and 1977-78 9 702 3 580.51 1 790.00

Harker (deceased) E. V . Lovell Pty Ltd Manufacturers of 1977-78 to 1979-80 91 000 43 177.00 21 549.00

medical products

G. and G. Andolfi Pty Ltd Jewellery manufacturers 1976-77 to 1978-79 and 17 769 9 275.03 3 090.00

and retailers 1980-81

Harman Bros Pty Ltd Booksellers and 1978-79 to 1980-81 30 901 14 214.46 3 622.00

stationers

Rogowski’s Antiques Pty Antique dealers 1972-73 to 1974-75 47 534 24 909.78 12 452.00

Ltd

Savage Family Trust Petroleum distributors 1976-77 to 1978-79 92 585 45 627.54 22 812.00

Sergios Coiffure Pty Ltd Ladies hairdressers 1976-77 to 1979-80 28 400 13 492.55 6 745.00

176

I N C O M E Τ Λ Χ

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

A d d i t i o n a l

tax

c h a r g e d

(6)

MELBOURNE I n d i v i d u a l s

$ $ $

Tamarisk Investments Pty Ltd Service station proprietors

1977-78 to 1979-80 14 473 6 657.58 3 333.00

Torossi Concreting Co. Pty Ltd

Total (617)

BRISBANE

I n d i v i d u a l s

Concreting contractors 1976 77,1977 78 and 1979-80 21 750

14 184 137

9 439.85

6 339 630.14

3 146.00

3 077 182.91

Adkins, Ethel Mary Normanton

Station cook 1973-74 to 1978-79 9 744 3 626.89 1 813.42

Alloway, Kevin William Moranbah Plant operator 1974-75 to 1978-79 6 303 3 247.16 1 623.56

Balaam, Delores Townsville

Lessee of caravan park 1973-74to1978-79 67 658 34 154.12 15 830.00

Balaam, John Edward Townsville Lessee of caravan park 1973-74to 1978-79 67 658 34 154.12 15 830.00

Bartilomo, Pasquale Northgate Beioley, Shirley Elizabeth Kenmore

Painting contractor 1971-72 to 1978-79 64 955 16 460.80 6 890.92

Real estate saleswoman 1975-76 9 183 5 130.80 1 552.32

Benison, Andrew John Wilston Press secretary 1973-74 to 1978-79 8 751 3 515.99 1 803.34

Blaik, Malcolm James Herberton Clerk 1974-75 to 1978-79 7 268 3 325.44 1 662.36

Borg, Joseph Raymond Martin Everton Park

Roof tiler 1974-75 to 1979-80 27 538 10 189.39 4 988.99

Brown, William Arthur Dysart Plant operator 1974-75 to 1978-79 8 154 3 726.55 1 857.08

Brownhill, Lawrence Edward Strathpine

Builder 1977-78 and 1978-79 14 629 5 083.31 2 891.00

Bugenhagen, Robert Alfred Nambour Labourer 1973-74to1978-79 8 220 3011.87 1 505.92

Burrows, James Henry Calliope Calice, Lucia Grazia Bowen Hills

Clerk 1976-77 to 1978-79 11 560 4 364.66 2 182.33

Building contractor and property owner Building contractor and property owner

1973-74 to 1978-79 10 903 3 276.02 1 701.68

Calice, Vince Bowen Hills

1973- 74 to 1978-79 11 587 3 938.09 1 855.27

Calis, Cornelius Albert Bundaberg Bricklayer contractor 1971-72 to 1976-77 16 822 4217.91 1 687.15

Callianiotis, Georges Christos Rockhampton

Builder and property owner 1974-75 to 1978-79 74 640 40 842.44 20 097.15

Carroll, Noel John Bundaberg

Motor mechanic 1973-74 to 1977-78 13 654 4 671.57 1 858.00

Carroll, Stella Francis Bundaberg Motor repairs 1973-74 to 1977-78 13 652 4 695.59 1 861.00

Carter, Eric Toowoomba

Salesman 1973-74 to 1978-79 9212 3 288.58 1 590.46

M l

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e In c o m e S c h e d u le I— c o n t i n u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(l) (2) (3) (4) (5) (6)

BRISBANE

$ $ $

I n d i v i d u a l s

Coimbra, Nair Business proprietor 1976-77 to 1978-79 8 354 3 003.13 1 501.55

Buranda

Cornish, Colin Paul Real estate dealer 1972-73 to 1977-78 104 301 38 781.01 13 896.14

Surfers Paradise Crail, Leslie Raymond Operations officer 1977-78 10 1979-80 6 973 3 116.17 1 558.07

The Gap

Cran, Delma Builder 1973-74 to 1976-77 69 034 44 119.64 23 470.00

Mackay and 1978-79

Cran, Reginald Ross Builder 1973-74 to 1976-77 69 035 44 119.81 23 470.00

Mackay and 1978-79

Dahl, Kenneth Newton Clerk 1973-74 to 1978-79 24 051 7 709.26 4 258.51

Bundaberg Dickenson, Kevin Michael Tiler 1972-73 to 1977-78 13 795 4 695.58 2 364.00

Reynolds Townsville Dickenson, Lynette Ann Tiling contractor 1972-73 to 1976-77 13 157 4 422.43 2 230.00

Townsville Fabry, Peter Frederick Agricultural economist 1975-76,1977-78 and 63 021 15 683.19 6 488.00

Monte Carlo and farmer 1978-79

Fahey, Eleanor Valda Used car retailer and 1967-68 to 1977-78 51 944 17 470.51 10 998.66

Balmoral property owner

Fain, Gino Mario Company director 1971-72 to 1978-79 46 313 8 001.75 2 754.00

Labrador

Ford, Arthur George Investor 1978-79 13 130 5 760.61 2 880.30

Banora Point Gardner, Elva Michelle Second-hand dealer 1973-74 to 1978-79 61 333 14 933.69 5 317.00

Merle Cairns

Graf, Waldemar Maintenance worker 1975-76 to 1977-78 13 492 4 675.87 2213.21

Moorooka Hodge, Richard Cecil Bricklayer 1977-78 and 1978-79 10 282 3 493.85 1 727.21

Rochedale Hogan, Edmund Joseph Hotel proprietor 1976-77 to 1978-79 10 571 3 458.16 1 729.07

Edmonton Holloway, Barry Joseph Solicitor 1967-68 and 1972-73 131 229 48 174.51 13 230.00

Brackenridge to 1978-79

Hope, Margaret Clothing retailer 1973-74 to 1977-78 40 208 18 389.46 9 192.00

Mackay

Hutley, John Gerald Cloncurry Ingram, Patricia Joan

Station hand 1973-74 to 1978-79 20 267 6 599.78 3 396.95

Receptionist 1975-76 to 1978-79 9 343 3 463.26 1 591.62

Sunshine Beach Kurkowski, Dudley Malcom Building contractor 1974-75 to 1977-78 18 801 5 756.66 1 609.22

Mackay

Kyriacou, John (deceased) Flat owner 1969-70 to 1976-77 48 643 9 459.95 3 143.02

Ashgrove

Leach, James William Machinist 1973-74 to 1978-79 8 725 3 051.31 1 522.00

Hamilton

Lee, Alva Marion Nurses aide 1973-74to 1977-78 12 170 4 405.31 2 202.64

Innisfail

Litz, Horst Wilhelm Gem miner 1967-68 to 1971-72, 102 684 49 637.24 15 387.00

Sapphire 1974-75 and 1975-76

178

INCOME TAX

U n d e r s t a t e m e n t o f T a x a b l e In c o m e

Schedule I — c o n t i n u e d

B usiness o r F in a n c ia l y e a r

U n d e r ­ s ta te m e n t o f ta x a b le

In c re a s e in ta x A d d itio n a l ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assesse d c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

BRISBANE I n d i v i d u a l s

$ $ $

Lloyd, Stanley John Mt Isa

Security officer 1977-78 and 1978-79 8 438 4 148.91 2 074.45

Lun, Kee Wing Townsville

Property owner, developer and builder 1970-71 to 1976-77 61 907 19 190.99 7 116.00

McCall, Rex Lawrence Mitchelton Activities officer 1975-76 to 1978-79 13 026 6 264.85 3 132.42

McManus, Samuel Surfers Paradise

Builder 1975-76 to 1977-78 15 697 3 185.25 1 591.00

Martin, Mary Ann Wavell Heights

Property owner 1975-76 and 1976-77 9 338 3 075.18 1 513.43

Matthews, Alfred John Brigalow Pensioner and investor 1973-74 to 1978-79 11 347 3 953.70 1 951.37

Moon, Adrienne Raie Surfers Paradise Restaurant manageress 1976-77 to 1978-79 6 220 3 605.75 1 802.87

Morcom, William Joseph Ormiston Medical practitioner 1974-75 to 1978-79 55 858 12 600.34 3 255.84

Morris, Allan Cairns

Cleaner 1976-77 to 1978-79 9 222 3 125.40 1 562.69

Murdoch, Rodney William Herston Mechanic 1975-76 and 1976-77 1 19 530 68 062.68 27 135.07

Murphy, Lynnette Ellen Rockhampton Garage proprietress 1973-74 to 1977-78 23 127 12313.19 6 155.00

Murphy, Selwyn Francis Rockhampton Garage proprietor 1973-74 to 1977-78 23 126 12 276.78 6 136.00

Netterfield, Norman Gerald Gladstone Electrical contractor 1976-77 to 1978-79 22 400 7 648.26 3 448.77

Nezak, Stjepan Boondall

Bricklayer 1977-78 to 1979-80 9911 3 396.41 1 654.93

Nielsen, Henry Robert New Farm Storeman 1973-74 to 1978-79 17 671 6 245.08 3 122.53

Nunn, Leslie George Mount Gravatt Labourer 1973-74 to 1977-78 13 495 4 750.50 2 375.24

Oke, Betty Jenner Cairns

Charter boat operator 1973-74 to 1978-79 14 948 4 644.95 2 319.00

Oke, Gordon Cairns

Charter boat operator 1973-74 to 1978-79 14 678 4 337.36 2 163.00

Owens, Kathleen Lutwyche

Hospital domestic 1973-74 to 1978-79 9 942 3 345.97 1 672.98

Patterson, Rex Alan Mackay Consultant 1975-76 to 1978-79 14 052 7 062.48 3 529.72

Politis, George St Lucia

Investor 1972-73 to 1977-78 17 699 9 235.08 4 615.00

Quelhurst, Thomas Frederick Salisbury

Rotary machinist 1973-74 to 1977-78 14 749 7 544.06 3 797.63

Reed, William Weipa

Civil engineering inspector

1976-77 to 1978-79 12 435 5 825.36 3 089.67

Rudd, John Arthur Surfers Paradise

Farmer 1973-74 to 1977-78 17 897 12 940.05 3 741.00

Schulz, Anna Sonya Springwood

Property owner 1976-77 to 1978-79 10 250 3 211.62 1 594.27

Schuurman, Albert Inala

Fitter 1977-78 to 1979-80 11 298 4 636.86 2 318.43

179

I N C O M E T A X

U N D E R S T A T E M E N T O F T A X A B L E I N C O M E

Schedule I—continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

A d d i t i o n a l

t a x

charged (6)

BRISBANE

I n d i v i d u a l s

$ $ $

Sharry, Kevin George Redcliffe Builder 1972-73 to 1977-78 52 316 12 559.66 3 221.94

Shaw, Raymond Victor Stafford Clerk 1973-74 to 1978-79 7 349 3 723.35 1 861.66

Sinnamon, Ian James Goondiwindi Farmer 1964-65 to 1971-72 26 241 3 457.07 2 276.80

Skeltys, Benedict (deceased) Stafford Taxicab proprietor 1975-76 and 1976-77 13 035 5 186.21 2 543.42

Smith, Albert Chermside

Painter 1973-74 to 1978-79 49 742 9 521.62 3 021.00

Sonne, Helen Surfers Paradise

Nursing sister 1975-73©) 1978-79 30 020 9 777.85 4 888.91

Steed, John Keppel Sands

Unemployed 1976-77 to 1978-79 8 895 4 845.64 1 789.92

Stegemann, Ellen May Hawthorne Home duties 1976-77 to 1978-79 11 213 3 807.54 1 903.77

Stephen, Robert Longfield (Junior) Townsville

Medical practitioner 1973-74 and 1974-75 33 191 13 691.74 7 320.00

Tenni, Geoffrey John Redlynch Plasterer and tiler 1974-75 to 1977-78 and 1979-80

11 955 4 684.17 2 340.00

Thomsett, Beverley Dawn Arana Hills Motor body repairer 1973-74 to 1978-79 20 044 5 775.85 2 233.00

Thomsett, Kevin Francis Arana Hills Motor body repairer and bookmaker

1973-74 to 1976-77 and 1978-79

17 551 5 453.25 2 179.00

Todd, Stewart James Maroochydore Turkovic, Rudi Southport

Painter 1974-75 to 1978-79 24 757 4 757.90 2 376.00

Cabinetmaker 1973-74 to 1976-77 and

1978-79

16 345 3 740.22 1 794.00

Vickers, Harold Mundingburra

Meatworker 1971-72 to 1976-77 11 435 3 656.10 1 825.00

Wagner, Coralie Enid Toowoomba Nurse 1973-74 to 1978-79 8 957 3 114.93 1 557.45

Whitaker, Dudley Gordon Maryborough Ironworker 1973-74 to 1978-79 10 338 3 555.59 1 777.78

Wonders, Joan Raey Burleigh Heads Investor 1976-77 to 1978-79 16 570 5 539.61 2 769.80

Zinchiri, Frank Mount Isa C o m p a n i e s a n d T r u s t s

Rigger 1976-77 to 1978-79 16 448 7 827.73 3 938.86

Brackenridge Investments Pty Ltd

Total (91)

ADELAIDE

I n d i v i d u a l s

Investors 1972-73 and 1973-74 12 354

2 389 964

5 559.30

924 165.83

2 222.00

405 920.74

Anisimoff, Anna St Peters

Opal miner 1975-76 to 1977-78 9 046 2 967.46 1 779.00

Anisimoff, Eugene (deceased) St Peters

Opal miner 1975-76 to 1977-78 9 046 2 856.42 1 711.00

180

I N C O M E T A X

U n d e r s t a t e m e n t o f T a x a b l e In c o m e

Schedule I — continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

ADELAIDE

I n d i v i d u a l s

$ $ $

Bartrop, Harold Brighton

Freight clerk 1974-75 to 1978-79 9 421 3 379.51 1 677.83

Batzavalis, Nikoletta Cumberland Park Landlady and draper 1973-74 and 1975-76 to 1979-80

18 901 4 719.48 1 522.00

Beckmann, Hans George Dieter Nuriootpa

Builder 1975-76 to 1978-79 5 704 2 683.50 1 608.00

Beeslee, Arthur John Para Hills Carport and varandah erector

1975-76 to 1978-79 19 286 6 133.71 3 034.00

Belperio, Luigi Newton

Welder 1973-74 to 1977-78 16012 5 472.72 3 330.00

Billett, Gordon Robert Allenby Gardens Painter and decorator 1975-76 to 1979-80 7 363 2 496.74 1 872.53

Bosnakis, Agapi Para Hills

Tomato grower and flat owner 1971-72 to 1977-78 11 486 3 656.94 1 779.00

Boundy, Coralie Alice Parafield Gardens Business proprietress 1973-74 to 1975-76 18 703 7 914.55 3 175.00

Boundy, Robert Frank Parafield Gardens Cabinet maker 1973-74 to 1975-76 18 631 7 829.15 3 139.00

Bristow, Lewis Stewart Whyalla Motor mechanic 1974-75 to 1978-79 17 484 6 243.05 2 885.00

Burford, Jack Ottoway

Foreman carpenter 1975-76 to 1979-80 7 621 3 161.31 1 580.64

Capogreco, Gina Woodforde

Shopkeeper and property owner

1973-74 and 1975-76 to 1977-78

9 175 3 581.13 1 606.00

Capogreco, Giuseppe Woodforde Property owner and storekeeper

1973-74 to 1977-78 12 456 5 945.82 1 604.00

Chan, Lee Chin Kimba

Nurse 1978-79 and 1979-80 10453 3 500.06 1 750.03

Chinner, Billie Babette Somerton Park Investor 1974-75 to 1979-80 12 837 4 083.09 2 041.54

Christakis, Dimitrios South Payneham Painter 1977-78 and 1978-79 12715 3 735.95 1 867.98

Christakis, Vera South Payneham

Painter 1977-78 and 1978-79 12715 3 735.95 1 867.98

Christian, Olive Pretoria Jane Kensington Gardens

Grazier 1974-75 to 1979-80 9 992 4 362.94 1 816.56

Clark, Claire Norwood

Librarian 1974-75 to 1978-79 18 078 9 430.80 4 675.00

Clarke, Brian Thomas Glenelg North Bank officer 1974-75 to 1978-79 6 676 3 237.73 1 618.85

Coxall, Anthony Elizabeth South

Technician and salesman 1978-79 and 1979-80 10816 3 512.94 1 750.00

Coxall, Christian Mary Elizabeth Curnow Elizabeth Downs

Professional fund raiser 1977-78 to 1979-80 15 381 3 910.33 1 923.00

Coxall, Thomas Elizabeth Downs

Professional fund raiser 1977-78 to 1979-80 16 564 6 436.60 1 970.00

Cronin, John Anthony Lock leys Clerk 1970-71 to 1976-77 71 089 33 997.83 15 901.00

181

I N C O M E T A X

U n d e r s t a t e m e n t o f T a x a b l e I n c o m e

Schedule I—continued

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

ADELAIDE

I n d i v i d u a l s

$ $ $

Dal Santo, John Anthony Charles Beulah Park

Draftsman 1974-75 to 1978-79 72 675 23 895.62 15 928.00

Dal Santo, Lorraine Myrtle Beulah Park Clerk and bookkeeper 1975-76 to 1978-79 12 993 6 441.08 1 648.00

Datson, Arnold Albert Cumberland Park Draftsman 1974-75 to 1978-79 7 320 2 981.56 1 506.88

David, Geoffrey Adelaide

Dealer 1978-79 25 000 8 245.72 4 123.00

De Gilio, Donald Queenstown

Bricklayer 1971-72 to 1977-78 15 098 4 287.67 2 109.00

De Kok, Leendert Roseworthy

Director 1974-75 18 599 5 763.75 2 880.00

De Luca, Domenic Antonio Fulham Gardens Sub-contract bricklayer 1974-75 to 1978-79 26 198 9 463.21 4 731.00

De Luca, Grazia Fulham Gardens

Sub-contractor 1974-75 to 1978-79 29 927 10 802.02 5 398.00

Dempster, Terry Ingle Farm

Rigger 1976-77 to 1979-80 14410 5 067.67 2 447.00

Dodd, Stephen Charles Gawler Cellar hand 1979-80 9 256 3 663.80 2 000.00

Droesler, Johanna Novar Gardens

Investor and manufacturing chemist

1973-74 to 1977-78 38 861 20 476.38 10 235.00

Droesler, Ludwig Novar Gardens

Investor and manufacturing chemist

1973-74 to 1977-78 38 609 20 312.50 10 153.00

Dunstone, Elizabeth Grace May Clarence Park

Trained nurse 1975-76 to 1979-80 8 686 3 437.96 1 718.97

Eastgate, Edward Frank Lockleys Clerk 1975-76 to 1978-79 15 977 5 731.57 4 294.67

Edwards, Valda Unley Park

Investor 1973-74 to 1976-77

and 1978-79

28 139 11 872.21 3 797.00

Eiserle, Alfred Burnside

Fencing contractor 1974-75 to 1978-79 39 591 14 028.61 5 609.00

Eleftheriadis, Elly Devon Park

Demolition contractor 1974-75 to 1978-79 27 452 13 188.78 5 745.00

Eleftheriadis, Nicholas Devon Park Demolition supervisor 1974-75 to 1978-79 27 451 13 503.98 5 935.00

Francis, Peter Ross Harrogate

Farmer 1970-71 to 1975-76 14 487 3 421.84 1 708.00

Francis, Valerie Jean Harrogate Farmer 1970-71 to 1975-76 13 805 3 882.18 1 900.00

Glancey, Gary David Salisbury North Ceiling sub-contractor and labourer

1976-77 and 1977-78 22 723 4 597.45 1 572.00

Godfrey, Coral Lorraine Tran mere Clerk 1974-75 to 1978-79 13 366 5 855.15 2 923.57

Gough, Jean Mary Christies Beach

Ladies hairdresser, director and secretary 1972-73 to 1977-78 20 667 8 822.71 3 841.00

Gough, John Christies Beach

Manager and director 1972-73 to 1977-78 20 667 9 274.96 4 059.00

182

I N C O M E T A X

U n d e r s t a t e m e n t o f t a x a b l e In c o m e S c h e d u le I — c o n t i n u e d

Business or Financial year

Under­ statement of taxable

Increase in tax Additional tax

Name and address occupation or years income assessed charged

(1) (2) (3) (4) (5) (6)

$ $ $

ADELAIDE

I n d i v i d u a l s

Grosser, Gwenda Dawn Nuriootpa Engineer 1974-75 to 1978-79 68 309 35 401.12 17 699.00

Grosser, Lance Clarence Nuriootpa Engineer 1974-75 to 1978-79 68 309 35 244.47 17 620.00

Harrison, Ronald Samuel (deceased) Semaphore

Milk vendor 1974-75 to 1977-78 20 078 10716.91 5 070.00

Harwood, Ethel Lavinia Flinders Park Teacher 1974-75 to 1978-79 15618 4 940.14 2 479.40

Hensley, Anna Hetty Valley View Dressmaker and draper 1973-74 to 1977-78 24 438 6 388.88 3 195.00

Hopkins, Kenneth Morris Woodforde Sales representative 1973-74 to 1978-79 16 064 6 264.22 3 130.00

Inkley, Graeme Edward Millswood Plant operator and baker 1974-75 to 1978-79 37 094 16 292.78 12 184.38

Jagermann, Karl Toorak Gardens

Medical practitioner 1975-76 to 1978-79 40 686 25 948.05 12,973.00

Katsaros, James North Adelaide

Medical practitioner 1974-75 to 1977-78 19 196 11 516.31 4 899.00

Ker, Andrew Innes Warradale

Car reseller and company director 1975-76 to 1977-78 17 378 7 994.20 2 968.00

Kerkemeyer, Berendina Maria Daw Park

Carpet layer 1971-72 to 1975-76

and 1978-79

30 285 6 386.36 2 508.82

Kerkemeyer, Gerrit Jan Daw Park Carpet layer 1971-72 to 1977-78 29 679 4 590.77 1 848.07

Kirkham, Pamela Margaret Lockleys Teacher 1975-76 to 1978-79 11 157 4 031.80 2 015.89

Lang, Kenneth George Hackham Shoe shop proprietor and salesman

1973-74 to 1975-76 and 1978-79 24 924 10616.73 5 303.00

Lang, Patricia Margaret Hackham Shop proprietress 1977-78 and 1978-79 14511 5 178.84 2 588.00

Larke, Colin John St Agnes

Builder 1974-75 to 1978-79 16 957 5 132.54 2 546.00

Larke, Margareth Rita St Agnes Builder 1974-75 to 1978-79 16 957 5 128.24 2 543.00

Lawrence, Murray Robert Glenelg Fertilizer manufacturer, distributor and

company director

1974-75 and 1975-76 11 019 5 992.35 1 939.00

Lock, Horace Henry Norwood Foreman and motor trimmer

1974-75 to 1978-79 6 633 2 532.72 2 531.78

Lehmann, Hans Joachim West Germany Company director 1974-75 to 1976-77 25 000 12 785.32 4 669.00

McCarthy, Raymond Bernard Millicent

Instrument technician 1975-76 to 1979-80 8 923 3 800.28 1 900.13

McCarthy, Raymond Patrick West Croydon

Taxi switchboard operator

1976-77 to 1978-79 46 877 11 338.77 3 774.84

McLarty, William Medical practioner 1970-71 to 1975-76 30 000 19 856.39 7 937.00

Mannum

183

I N C O M E T A X

Un d e r s t a t e m e n t o f Ta x a b l e i n c o m e S c h e d u le I— c o n t i n u e d

Under-

Business statement Increase A d d i t i o n a l

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 )

$ $ $

ADELAIDE

Individuals Maddeford, Noel William Investor 1975-76 to 1978-79 12 372 4 844.23 3 633.16

Prospect

Mader, Ian David Director and primary 1974-75 to 1978-79 7 395 3 546.96 2 113.00

Nuriootpa Marini, Mannuela

producer Property owner 1975-76 8 695 3 680.05 1 840.00

North Adelaide Marini, Michelina Painting contractor 1971-72 to 1974-75 12 821 6 829.72 2 602.00

Campbelltown Marini, Pasquale Painting contractor 1971-72 to 1974-75 9 344 5 333.86 2 647.00

Campbelltown Marino, Francesco Contract carpenter 1975-76 and 1976-77 20 015 8 063.50 2 687.00

Fulham Gardens Marks, Agnes Margaret Teacher 1975-76 to 1979-80 13 530 4 673.68 2 336.83

Warradale Martiner, Harold Belt manufacturer 1975-76 to 1979-80 12 724 4 126.38 2 063.18

Birkenhead Murphy, Kevin Machine setter 1974-75to1978-79 10 067 3 638.93 2 337.82

Clearview Mustillo, Armando Farmer and grinderman 1973-74 to 1979-80 24 525 10 103.60 5 039.00

Millicent

Mustillo, Franco Umberto Building contractor 1975-76 to 1979-80 17 331 6 035.35 3 013.00

Millicent

Mustillo, Gennaro Farmer and grinderman 1973-74 to 1975-76, 12 747 4 623.31 2 971.00

Millicent

Newson, George Douglas Builder

1977-78 and 1978-79 1973-74 to 1976-77 13 789 6051.71 3 074.00

Pasadena

Newson, Sandra Patricia Commission agent and 1974-75 to 1976-77 10 068 3218.13 1 656.00

Pasadena

O’Leary, Michael Anthony builder Farrier 1973-74to 1977-78 9615 3 950.45 1 589.00

Mount Gambier Palmer, Doris Violet Booking agent 1975-76 to 1977-78 8 310 2 577.88 1 510.00

Thebarton Panagiotidis, Dimitrios Plant operator and opal 1973-74 to 1978-79 51 382 22 190.37 12 480.00

Campbelltown Pascoe, Milton Clyde

miner Manager 1974-75 to 1978-79 8 518 3 717.96 1 557.96

Woodville South Perre, Domenico Primary producer 1974-75 to 1977-78 22 760 6 432.63 3 131.00

Loxton

Perre, Frank Labourer and primary 1974-75 to 1977-78 18 005 6 341.78 3 169.00

Berri

Perre, Guiseppe

producer Primary producer 1974-75 to 1977-78 25 437 7 924.44 3 945.00

Loxton

Perre, Guiseppina Primary producer 1974-75 to 1977-78 25 437 7 914.87 3 961.00

Loxton

Perre, Maria Primary producer 1974-75 to 1977-78 22 708 6 454.59 3 192.00

Loxton

Peters, Jack Boiler attendant 1975-76 to 1979-80 10 503 4 425.12 2 212.54

Birkenhead Powlesland, Frederick Cook 1975-76 to 1979-80 15 146 5 652.82 2 623.35

James Woomera

184

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

ADELAIDE Indiv id u a ls

$ $ $

Priarollo, Maria Lockleys

Investor, landlady, drink waitress and shopkeeper

1971-72to 1977-78 15 434 6 060.84 3 024.00

Priarollo, Sisto Lockleys

Investor, supervisor, landlord and storekeeper

1971-72 to 1977-78 15 434 6 189.08 3 028.00

Privopoulos, Anthony Thebarton Clerk and property owner

1972-73 to 1977-78 9 651 3 732.18 1 864.15

Ralph, James Hynam Port Pirie Engineer 1974-75to1978-79 23 745 14 876.86 6 259.87

Reyn, Gezina Morphettville

Clerk and evaluator 1975-76 to 1979-80 13 452 4 099.45 2 049.72

Ricciotti, Domenico Wattle Park

Builder 1972-73 to 1977-78 46 726 23 719.41 9 485.00

Ricciotti, Teresa Wattle Park

Builder and book-keeper 1972-73 to 1977-78 46 683 22 377.80 8 948.00

Ricketts, Barbara Reading Mount Gambier Kindergarten teacher 1974-75 to 1978-79 9 113 4 035.03 2 010.95

Riordan, Allen Edward Smithfield Fitter and turner 1975-76 to 1978-79 10 095 3 670.24 1 835.12

Rohralach, Bruno Victor Tanunda Carpenter and building contractor

1975-76 to 1978-79 36 422 14614.35 6 680.00

Rol, Louisa Glenelg North

Boarding house proprietress

1973-74to 1978-79 22 465 8 183.16 5 634.00

Rol, Rinaldo Glenelg North

Toolmaker 1973-74 to 1978-79 18 112 6 662.10 4 618.00

RousanofT, Miho Virginia Rubio, Julian Coromandel Valley

Tomato grower 1972-73 to 1978-79 32 502 7 084.37 3 638.00

Brake fitter 1974-75 to 1977-78 5 169 2 352.34 1 746.15

Sabo, Leslie West Lakes

Tannery proprietor and property owner 1971-72 to 1976-77 73 226 39 519.33 15 792.00

Sammut, Charles Francis Valley View Stock controller and storeman

1973-74 to 1977-79 8 372 3 021.47 1 509.00

Santucci, Rocco Seaton

Bricklayer 1974-75 and 1975-76 23 382 11 142.94 4 803.00

Santucci, Rosa Seaton

Depot manageress 1975-76 8 848 3 752.40 1 876.00

Scarce, Patricia Frances Dover Gardens Shop assistant 1975-76 to 1979-80 25 780 7 042.05 3 521.01

Shearing, Arnold Leslie Oaklands Park Motor trimmer 1974-75 to 1979-80 8 796 4 682.80 1 651.86

Smith, Murray Alvon Delamere Bookmaker 1973-74to 1978-79 54 289 33 642.84 14 012.00

Spezzano, Eileen Cathrine Trinity Gardens Greengrocer 1974-75 to 1978-79 16 849 5 016.25 2 508.00

Spezzano, Lorenzo (deceased) Trinity Gardens

Greengrocer 1972-73to 1978-79 25 690 9 463.74 4 692.00

Spreyer, Gerd Hermann Belair Property owner 1974-75 to 1978-79 13 826 6 161.49 3 180.00

185

IN C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule l — c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase

assessed (5)

Additional tax charged (6)

ADELAIDE

In d i v i d u a l s

$ $ $

Strongman, Betty Ann Valley View Secretary and clerk 1975-76 to 1978-79 13 304 4 335.36 2 107.00

Strongman, William Hugh Valley View Plumbing contractor 1975-76 to 1978 79 13 006 4 250.10 2 124.00

Swan, Amelia Moore Colville Medindie

Geological cartographer 1974-75 to 1978-79 14 645 6 481.37 3 205.39

Tischendorf, Flavia Anna Marie Hackham

Plumber 1973-74 to 1977-78 14 586 3 995.13 1 598.00

Tischendorf, Norfried Herbert Hackham

Plumber 1973-74 to 1977-78 14 583 3 998.24 1 599.00

Todd, Raymond James Millswood Licensed surveyor 1970-71 to 1975-76 172 945 111 352.44 43 883.00

Tovell, John Frank James Seacombe Heights Planning technician and storeman clerk

1975-76 to 1979-80 8 032 4 118.79 1 753.38

Trimboli, Domenico Pooraka Cement worker 1978-79 and 1979-80 33 682 14 577.79 7 288.00

Tucker, Marjorie Imelda Adelaide Florist 1974-75 to 1978-79 6 486 2618.15 I 775 53

Tuerk, Otmar Wilhelm Windsor Gardens Boilermaker and welder 1978-79 and 1979-80 12 181 4 051.94 1 747.83

Turner, Catherine Woomera

Waitress and kitchen assistant 1974-75 to 1978-79 9 785 3 549.40 1 778.61

Turner, Joseph William Woomera Fireman 1975-76to 1978-79 9 099 4 190.10 2 093.92

Votino, Antonietta Hawthorn

Ladies hairdresser 1970-71 to 1976-77 46 432 19 096.05 9 512.00

Votino, Jack Hawthorn

Ladies hairdresser 1970-71 to 1976-77 49 311 20 346.97 10 136.00

Votino, Raffaele Dernancourt

Ladies hairdresser 1971-72 to 1976-77 52 902 25 527.38 12 760.00

Walker, Joseph Hallett Cove

Fencing contractor and road house proprietor 1974-75 to 1979-80 33 195 14618.31 7 318.00

Warwick, John William (deceased) Henley Beach

Investor 1973-74 to 1977-78 14 171 3 717.04 1 515.16

Watson, Robert Raymond Southend Fisherman 1972-73 to 1977 78 25 687 10 683.03 4 680.00

Wells, Denis Michael Brighton Bookmaker 1973-74to 1978-79 45 636 16 969.13 8 483.00

Wells, Lindsay Gordon Mount Gambier Timber worker 1975- 76 to 1979-80 14 923 5 206.93 2 603.46

West, Tony Hove

Taxi truck operator 1976-77 and 1977-78 21 593 5 795.90 2 898.00

Whyte, Keith Bernard Camden Park Public servant 1974-75 to 1978-79 9 582 3 477.03 1 738.50

Willison, Shirley Jean Modbury Supervisor and farmer 1975-76 18 102 11 962.28 5 981.00

Wright, Joan Mary Wattle Park

Investor 1974-75 to 1978-79 9 987 3 388.85 1 694.41

186

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

Name and address (!)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable

income (4)

Increase in tax assessed (5)

Additional tax charged (6)

ADELAIDE

Individuals

$ $ $

Zarichniuk, Iwan Angaston

Labourer 1974-75 to 1978-79 8 134 3 369.50 1 669.07

Zema, Demitrio Penola

Painter 1973-74, 1975-76 and

1976-77

7 603 3 228.04 1 598.00

Zema, Francesca Penola

Painter 1973-74, 1975-76 and

1976-77

7 603 3 339.31 1 666.00

Zeunert, Maurice Eric Willaston Co m pa n ie s a n d T ru sts

Builder and carpenter 1973-74 to 1976-77 47 755 19 297.20 8 609.00

Nallim Ply Ltd

Total (151)

PERTH

Individuals

Contractors 1974-75 12 500

3 264 455

5 312.50

1 372 391.38

2 656.00

648 290.27

Allen, Roy Mount Pleasant

Medical practitioner 1973-74 to 1978-79 9 897 5 776.68 2 861.03

Anderson, Max Kimberley (deceased) Peppermint Grove

Medical practitioner 1974-75 to 1978-79 16 995 9 135.77 3 652.00

Astone, John Perth

Taxi owner and licensed land agent 1971-72 to 1977-78 44 632 18 625.40 18 611.00

Ausburn, Glenn Murray Karratha Baker 1975-76 and 1976-77 10 327 5 756.20 2 637.00

Ausburn, Harrie Werrell Karratha Baker 1975-76 and 1976-77 9 009 4 954.35 2 693.00

Ausburn, June Grace Karratha Baker 1975-76 and 1976-77 12 327 6 961.95 3 259.00

Ausburn, Keith Geary Karratha Baker’s apprentice 1975-76 and 1976-77 9 008 4 991.70 2 683.00

Ausburn, Paul Harrie Karratha Baker’s apprentice 1975-76 and 1976-77 9 008 4 931.50 2 622.00

Banovic, Mile Gwelup

Labourer 1975-76 to 1977-78 and

1979-80

30 728 7 910.24 2 801.06

Betts, Charles Ernest Woodlands Electrical fitter 1973-74 to 1977-78 18 850 6 407.97 3 203.98

Billington, Ernest Douglas Bunbury Building contractor 1974-75 to 1976-77 26 989 10 724.85 4 944.00

Billington, Wendy Bunbury

Manageress 1974-75 to 1976-77 25 144 9 253.63 4 233.00

Birch, Ronda Dennise Derby Retailer 1974-75 to 1978-79 5 859 3 430.82 1 730.40

Birch, Trevor John Derby

Retailer 1974-75 and 1976-77 to

1978-79

5 024 3 169.22 1 583.61

Boerema, Waalko Joost Nedlands Medical practitioner 1977-78 68 396 35 496.76 22 280.53

Boskovski, Branko Balcatta

Tiler 1974-75 to 1978-79 66 743 29 440.17 14 662.90

Boyd, Thomas Edmund Victoria Park Salesman and property owner

1976-77 to 1979-80 19 537 6 413.65 4 826.98

187

IN C O M E T A X

U n d e r s t a t e m e n t o f t a x a b l e i n c o m e Schedule I— c o n tin u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(1) (2) ( 3 ) ( 4 ) ( 5 ) (6)

PERTH

In d i v i d u a l s

$ $ S

Broadbent, Frank Kalgoorlie

Miner 1976-77 to 1979-80 19 921 8 842.57 4 393.97

Brown, Bruce Richard Broome Business proprietor 1974-75 to 1978-79 24 557 8 219.30 3 967.00

Brown, David Edson Bicton Storeman/clerk 1974-75 to 1978-79 9 973 3 381.68 1 794.61

Brown, Dean Murdoch (deceased) Cottesloe

Business proprietor 1974-75 to 1978-79 24 557 7 618.36 3 704.48

Brown, Kathleen May Cottesloe Business proprietress 1974-75 to 1978-79 24 557 8 128.02 3 955.77

Brown, Lyndon Mayfield Broome Business proprietor 1974-75 to 1978-79 24 557 8 542.19 4 230.44

Brozich, Pepe Sorrento

Painter 1977-78 to 1979-80 19 070 5 764.24 2 882.11

Burkin, Ena Grace Dianella

Tailoress 1974-75 to 1978-79 8 703 3 063.38 1 529.40

Burrows, Stanley Noel Spearwood Plumber 1973-74 to 1978-79 43 201 8 060.79 2 306.85

Cala, Antonia Tuart Hill

Granolithic contractor 1974-75 to 1977-78 14 179 5 926.43 2 960.00

Cala, Mario Tuart Hill

Granolithic contractor 1972-73 to 1977-78 22 147 8 150.23 4 068.00

Caldera, Angelo Ferndale

Fisherman 1972-73, 1974-75 and

1975-76

12 122 3 235.71 1 814.00

Chan, Kum Long Goldsworthy

Fitter and turner 1974-75 to 1978-79 5 787 3 073.29 1 518.39

Chernoffi, Michael Kalamunda

Managing director 1973-74, 1974-75 and 1976-77 to 1978-79 24 488 15 698.01 7 846.00

Clarke, Annie Louisa City Beach Investor 1974-75 to 1978-79 12 306 3 549.89 1 774.94

Cohen, Harry Nedlands

Medical practitioner 1975-76 to 1978-79 56 436 35 976.92 17 986.00

Connor, Joseph Claude Tuart Hill Manager 1974-75 to 1978-79 8 712 4 619.04 2 103.74

Cottam, Sydney Leonard Maida Vale Engineer and nurseryman

1973-74 to 1977-78 20 615 6 947.83 2 717.00

Cripwell, Robert Terence Karrinyup Critti, Evangelia Osborne Park

Contract bricklayer 1975-76 to 1977-78 19 748 6 803.72 3 401.85

Kitchen maid 1973-74 to 1979-80 13 540 4 675.21 2 319.98

Crooke, Norman Keith Dalkeith Gynaecologist and obstetrician

1977-78 58 890 32 763.07 25 354.95

Davey, Thomas William John Kununurra

Representative 1973-74 to 1977-78 17 695 6 040.15 3 020.06

Davieson, May Codrington Karrinyup Manufacturer 1974-75 to 1978-79 9 043 3 001.44 1 500.72

Day, Iris Norma Carlisle

Teacher 1974-75 to 1979-80 9 343 4 387.15 2 187.59

Della Bosca, Jeffrey Douglas Bayswater Draftsman 1974-75 to 1978-79 10 742 3 825.13 1 914.32

188

IN C O M E T A X

U n d e r s t a t e m e n t o f T a x a b l e I n c o m e S ch ed u le l — c o n t i n u e d

Under-

B usiness s ta te m e n t In c re a se A d d itio n a l

o r F in a n c ia l y e a r o f ta x a b le in ta x ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assesse d c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

PERTH

Indiv id u a ls Dell’acqua, Giovanni Brick cleaner 1974-75 to 1976-77 9 134 2 538.03 1 713.00

Victoria Park Dilena, Lynda Dorothy Contract plasterer 1977-78 and 1978-79 10 751 3 720.24 1 860.28

Duncraig

Dilena, Pasqualino Contract plasterer 1977-78 and 1978-79 10 752 3 720.57 1 860.11

Duncraig Divjakoski, Dimce Brick paver 1976-77to 1978-79 28 082 9 831.66 7 512.95

North Perth Donato, Lynette Mary Grocery store 1976-77 and 1977-78 20 566 7 955.27 3 282.88

Dalkeith

Donato, Peter Felice

proprietress Grocery store proprietor 1977-78 13 084 4 860.78 2 702.55

Dalkeith

Doogue, Gerald Edward Manager 1973-74 to 1978-79 14 242 6 002.85 2 170.00

South Perth Doogue, Margaret Elizabeth Investor and assistant 1973-74 to 1977-78 10 156 4 130.95 1 594.00

South Perth Douglas, David Daniel manageress Company director 1976-77 23 146 10 766.94 2 849.00

Floreat Park Downey, Leonard Arthur Tile fixer 1976-77 and 1977-78 9 047 3 402.75 1 701.37

Belmont

Downie, Joseph Daniel Plumbing contractor 1971-72 to 1976-77 25 169 7 679.63 3 715.00

Inglewood Downie, Lena Mary Plumbing contractor 1971-72 to 1976-77 26 820 8 979.98 4 322.00

Inglewood Duncan, Jack Philip Shop assistant 1974-75 to 1978-79 11 383 4 304.81 2 163.79

Subiaco

Earles, Ronald Howard Manager 1975-76 to 1979-80 17 759 8 245.97 4 122.97

Attadale

Einfeld, Carole Ann Business woman 1975-76 and 1976-77 17911 9 771.95 3 033.09

Coolbinia Ewen, Gerty Psychotherapist 1977-78 5 498 2 942.99 2 083.00

South Perth Farmer, Charles Company director 1973-74 to 1975-76, 8 631 4234.10 2 030.52

Alfred Cove Farr, Kelvin George Unit operator

1977-78 and 1978-79 1974-75 to 1978-79 7 220 3 671.82 1 836.86

Wickham

Finch, Ronald Thomas Assurance underwriter 1976-77 to 1978-79 14915 6 888.04 5 166.06

Kalgoorlie Fitzgerald, Harold George Pensioner 1974-75 to 1978-79 9 938 5 564.12 1 648.88

Narrabundah, A.C.T. Forlano, Assunta Carrier 1974-75to 1977-78 22 157 7 257.00 2 819.00

Hamilton Hill Forlano, Felice Carrier 1974-75 to 1977-78 22 159 6 857.70 2 764.00

Hamilton Hill Fradl, Robert Foreman 1975-76 and 1976-77 8 323 3 066.75 1 722.00

Scarborough Frank, Joseph Cleaner 1974-75 to 1978-79 9 113 3261.12 1 624.64

Perth

Galati, Sebastiano Business proprietor 1971-72 to 1976-77 24 647 6 837.18 2 760.00

Spearwood Garbellini, Lino Truck driver 1975-76 to 1979-80 6 931 3 479.92 1 740.31

Spearwood

189

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I—c o n tin u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 )

$ $ $

PERTH

In d i v i d u a l s Gesualdo, Amorino Yokine

Hairdresser 1973-74 to 1977-78 29 584 13 984.32 6 990.00

Giovinazzo, Norma Patricia Dianella Clerk 1974-75 to 1978-79 8 928 3 053.33 1 526.65

Giumelli, Gioconda Guidita Osborne Park Liquor store and property owner

1972-73 to 1976-77 19 389 7 479.04 3 720.00

Giumelli, Silvo Osborne Park

Liquor store and property owner

1972-73 to 1977-78 27 836 11 048.03 4 838.00

Gladwin, Trevor James Broome Builder 1976-77 to 1978-79 10 488 3 896.33 1 948.16

Glass, Archibald Frederick Gosnells Nurseryman 1976-77to!978-79 7 150 3 394.47 1 668.38

Goh, Yong Lee Bull Creek

Medical practitioner 1976-77 and 1977-78 4 679 2 841.29 2 130.00

Goldman, Abraham Mount Yokine

Representative manager 1975-76 and 1976-77 10 405 4 447.35 2 628.00

Goldman, Marianne Eva Mount Yokine Clerk 1975-76 9 578 3 658.54 2 195.00

Gould, Wallace South Perth

Medical practitioner 1972-73 to 1975-76 and 1977-78 63 039 27 967.54 21 379.84

Grabovac, Vlade Mullaloo

Sub-contract carpenter 1977-78 and 1978-79 12 802 4 825.21 2 469.00

Grasso, Antonio Balcatta

Bricklaying contractor 1974-75 to 1976-77 26 221 10 634.24 5 315.00

Green, Margaret Subiaco

Hospital assistant 1974-75 to 1978-79 11 413 4 365.21 2 070.73

Griffiths, Michael Jack Gosnells Bricklaying contractor 1977-78 and 1978-79 6 188 2 079.79 1 501.41

Groppoli, Giovannina Victoria Park Granolithic contractor 1972-73 to 1978-79 53 267 28 971.77 13 494.00

Groppoli, Giuseppe Victoria Park

Granolithic contractor 1972-73 to 1978-79 53 746 29 100.20 13 631.00

Gugiatti, Raymond Stirling

Granolithic worker 1976-77 12 427 6 680.65 3 140.32

Gundry, Bernice Lorraine Swanview Floorcovering retailer 1975-76 to 1977-78 13 899 5 492.09 2 746.04

Gundry, David Richard Swanview Floorcovering retailer 1975-76 to 1977-78 13 897 5 711.79 2 745.68

Harken, John Lindsay South Perth Automotive engineer 1976-77 to 1978-79 25 085 10 316.66 5 158.32

Harris, Ian Allistair Mount Hawthorn Retail jewellery business 1976-77 to 1979-80 10651 3 859.60 1 929.00

Hart, Keith Padbury

Roustabout 1976-77,1977-78 and

1979-80

15 221 4 602.76 1 538.92

Hughes, William John South Perth Consultant 1971-72 to 1975-76 9 000 4 694.14 2 338.04

Iannantuoni, Giovannina Victoria Park Hairdresser 1973-74to1978-79 29 550 13 050.90 6 523.00

Iannantuoni, Giuseppe Victoria Park Hairdresser 1973-74 to 1978-79 29 995 13 251.06 6 623.00

Iannello, Frank South Fremantle

Carpenter 1973-74to 1978-79 23 536 8 770.82 4 381.00

190

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME S ch ed u le I — c o n t i n u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

$ $ $

PERTH Individuals leraci, Guilio Business proprietor 1973-74 to 1977-78 14 003 4 430.89 2 215.00

Thornlie

leraci, Immacolatta Maxine Business proprietress 1973-74 to 1977-78 14 000 4 390.81 2 196.00

Thornlie

Itzstein, Desmond John Clothing retailer 1975-76 to 1977-78 21 255 6 382.28 2811.25

Thornlie

Johnson, James Waterson Architect 1974-75 to 1978-79 5 692 3 369.75 1 701.84

Mosman Park Jujnovich, Ante Contract carpenter 1977-78 and 1978-79 26 942 12 944.03 8 164.98

Kalgoorlie Jujnovich, Jeanette Frances Bookkeeper and 1977-78 and 1978-79 26 941 12 943.41 7 147.82

Kalgoorlie Karpewycz, Nicholas

contract carpenter Electrician 1972-73 to 1979-80 8 810 3 669.35 1 820.16

Eden Hill

Kennedy, James Joseph Pest controller 1976-77 to 1978-79 14 884 7 754.23 3 748.72

Kalgoorlie Kennedy, Manda Alice Shop manageress 1974-75 to 1978-79 9 125 3 138.13 1 569.06

Booragoon Kennington, Malcolm Accounting assistant 1975-76 to 1979-80 17 430 7 909.67 3 954.82

Cottesloe Kent, Kenneth James Veterinary surgeon 1973-74 to 1978-79 45 769 24 322.54 12 157.00

Provan Booragoon Kingwell, Wesley Charles Retired lecturer 1974-75 to 1978-79 6 878 3 058.06 1 511.98

Greenwood Lamanovski, Goce Carpenter and 1975-76 to 1978-79 20 242 6 737.37 3 997.67

Balcatta

Langford, Peter Charles brickpaver Managing director 1974-75 to 1978-79 4 772 3 062.46 1 515.60

Kalamunda Lawford, Gary Charles Mechanic 1973-74 to 1978-79 9 953 3 422.34 1 711.16

Mosman Park Lawrence, Hazel Louisa Home duties 1974-75 to 1978-79 13 192 5 003.68 2 501.83

Victoria Park Lee, Lynette Wootton Chiropractor 1972-73 to 1975-76 108 572 66 560.74 49 918.00

Darlington Lee, Vernon Roderick Chiropractor 1972-73 to 1975-76 108 570 66 490.32 49 866.00

Darlington Lehne, Walter Frederick Company director 1975-76 and 1976-77 10 873 3 774.05 1 886.00

Mosman, N.S.W. Levit, Pamela Medical practitioner 1975-76 to 1977-78 179 260 106 171.10 28 868.51

Dianella

Lewin, Julius Manufacturer's 1977-78 9 138 3 265.65 1 632.82

Mount Lawley

McKay, Gregory Wayne

representative and investor Pharmacist 1977-78 and 1978-79 37 841 13 990.19 7 542.00

Karrinyup McPharlin, John Lindsay Business manager 1977-78 27 500 17 301.63 5 766.00

Attadale

McPharlin, Peter Lindsay Sales manager 1977-78 13 750 8 650.81 2 883.00

Duncraig

McPharlin, Vera Joan Company director and 1977-78 27 500 17 301.63 5 766.00

Attadale secretary

191

IN C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Under-

Business statement Increase Additional

or Financial year of taxable in tax tax

Name and address occupation or years income assessed charged

(1) (2) (3) (4) (5) (6)

$ $ $

P E R T H

In d i v i d u a l s McSweeney, Maureen Mary Lecturer 1974-75 to 1978-79 7 181 3614.12 1 807.05

Perth

Matkovich, James Edward Cartage contractor 1974-75 to 1976-77 29 604 13 232.02 6 616.00

(deceased) Kalamunda Maxwell, Ruby May Manageress 1974-75 to 1978-79 12 548 4 705.49 2 347.35

Perth

Meszaros, Andrea Barbara Receptionist and 1977-78 18 474 6 406.33 2 562.00

Morley

Mills, Alma Hilda Jean telephonist Retired 1976-77 to 1978-79 8 720 4 386.94 2 193.47

Claremont Milne, David Keith Postal officer 1974-75 to 1978-79 8 856 3 705.86 1 835.88

South Perth Minervini, John Anthony Property owner and 1974-75 to 1978-79 26 969 15 825.77 7 911.00

Bicton

Minshull, Andrew Robert investor Carrier 1974-75 to 1978-79 20 730 5 103.35 2 530.00

Broome

Minshull, Roberta Faye Carrier 1974-75 to 1978-79 20 730 5 072.67 2 515.00

Broome

Montgomery, John Harold Marine collector 1974-75 to 1978-79 11 482 3 508.03 1 754.00

Cannington Moscarda, Germano Company director 1974-75 to 1977-78 8 230 4 640.39 2 319.88

Balcatta

Mrsa, Mihovilka Earthmoving contractor 1974-75 to 1978-79 109 208 65 291.16 32 645.56

Kalgoorlie Mrsa, Zvone Ljubomir Earthmoving contractor 1974-75 to 1978-79 106 230 63 360.18 31 680.04

Kalgoorlie Nicol, Leonard Forester 1974-75 to 1978-79 11 602 5 460.71 2 718.70

Bunbury

Nicolaides, Christopher Warrant officer 1975-76 to 1978-79 8 457 3 683.35 1 841.66

Bexley, N.S.W. Nicoli, Carlo Miner 1975-76 to 1979-80 7 689 3 498.88 1 749.42

North Perth Nolan-Neylan, John Poultry farmer 1973-74 and 1975-76 to 11 277 3 212.34 1 603.00

Walliston

Nolan-Neylan, Sheilah Joan Poultry farmer 1978-79 1973-74 to 1978-79 12 881 3 095.08 1 544.00

Walliston

O’Halloran, Peter Maurice Student 1978-79 11 106 3 257.20 1 653.60

North Beach O’Hehir, Colin Richard Contract carpenter 1974-75 to 1978-79 20 491 7 795.79 3 895.00

Rivervale

O’Keeffe, David Contract steel erector 1977-78 and 1978-79 11 794 4 005.23 1 601.00

Armadale Paice, James Real estate salesman 1972-73 to 1976-77, 26 663 8 679.42 2 948.00

Wanneroo Parmenter, Robert Reineras Business proprietor 1978-79 and 1979-80 1972-73 to 1977-78 12 117 3 836.06 1 953.25

Attadale

Pasotti, Ronald Shop manager and 1974-75 to 1978-79 8 331 3 392.43 1 696.16

Beckenham Patroni, Albert

property owner Fencing contractor 1976-77 to 1978-79 30215 14 029.77 6 855.54

Boulder

192

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I — c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

PERTH

Indiv id u a ls

$ $ $

Pedley, SBfewart Francis Katanning Pharmacist 1972-73 to 1977-78 27 461 15 117.43 7 594.00

Piantadosi, Ernesto Yokine

Scrap metal dealer 1973-74 to 1977-78 29 559 12 478.03 5 900.79

Pilkington, Lorraine Denise Mount Lawley Business proprietress 1975-76 to 1977-78 38 652 18 822.44 7 305.00

Prichard, Kenneth William Wembley Principe, Mario Highgate

Dentist 1974-75 to 1978-79 5 801 3 018.50 1 509.23

Tyre fitter 1973-74 to 1978-79 17610 6 010.59 5 963.01

Priolo, Giuseppe Geraldton

Fruit and vegetable wholesaler and retailer

1974-75 to 1977-78 18 732 7 804.51 3 901.00

Priolo, Maria Geraldton

Fruit and vegetable wholesaler and retailer

1974-75 to 1977-78 26 311 10 670.73 4 334.00

Psaltis, Amelia Como

Secretary 1973-74 to 1978-79 14 145 5 049.42 2 524.70

Rankin, Joseph Mount Lawley Rayner, Henry Richard Embleton

Retired 1974-75 to 1978-79 10 546 3 928.40 1 964.18

Civil servant 1975-76 to 1979-80 7 657 3 343.53 1 671.76

Rickett, Dodd Applecross

Office manager 1974-75 to 1978-79 7 636 3 257.16 1 623.20

Righton, Dorothy Margaret Wembley Downs T ypist 1974-75 to 1978-79 12 096 3 999.74 1 999.84

Rigo, Armando Doubleview

Company director 1975-76 to 1978-79 11 600 6 315.28 2 841.86

Rigo, Ettore Doubleview

Company director 1974-75 to 1978-79 16717 9 540.83 4 285.67

Robinson, Harold Hyman Nedlands Medical practitioner 1973-74 to 1976-77 8 122 4 956.36 1 600.00

Russell, Matthew Guy Woodlands Contractor 1973-74 to 1977-78 9 349 2 627.86 1 966.00

Rusyn, Stephanie Dianella

Teacher 1975-76 to 1978-79 7 107 3 090.01 1 545.00

Scanned, Leslie Desmond Bedford Park Psychologist and counsellor

1975-76 to 1978-79 8 669 5 304.41 2 552.20

Scarfo, Pasquale Osborne Park

Truck driver 1974-75 to 1978-79 9 197 4 970.96 1 565.56

Segal, Leah Nedlands

Biology lecturer 1974-75 to 1978-79 11 528 5 098.86 2 549.03

Segal, Wolfe Nedlands

University lecturer 1974-75 to 1977-78 10217 6 423.10 2 912.37

Shields, Hubert Leake Wongan Hills Farmer and grazier 1974-75 to 1978-79 8 036 3 976.80 1 988.39

Shipman, Eric Geoffrey Vincent Nedlands

Credit manager 1973-74 to 1978-79 11 370 4 357.56 2 175.20

Skennerton, Paul Richard Swan View Electrician 1975-76 to 1977-78 7 888 3 604.41 1 802.20

193

IN C O M E T A X

U n d e r s t a t e m e n t o f Ta x a b l e In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

P E R T H

In d iv id u a ls

$ $ $

Smith, Gordon Leslie Safety Bay School teacher 1974-75 to 1978-79 7 778 4 069.83 2 187.59

Spark, Donald Frederick East Cannington Tip attendant 1975-76 to 1978-79 16 394 6 822.15 3 393.00

Spencer, Edwin David Marmion Contract bricklayer 1973-74 to 1977-78 32 041 11 195.91 3 394.00

Starke, Eva Wembley Downs

Investor 1978-79 13 673 3 276.30 1 638.15

Stazzonelli, Frank East Fremantle

Travel agent 1974-75 to 1977-78 8913 4 867.76 2 433.87

Sweetapple, Frederick Arthur (deceased) Rivervale

Investor 1969-70 to 1977-78 63 372 36 117.28 28 729.00

Sweetapple, Roma Joy Rivervale Investor 1969-70 to 1977-78 65 484 36 138.21 26 495.00

Thurlow, Edward John Como Shop assistant 1971-72 to 1976-77 19 594 6 620.47 3 306.00

Tiller, Michael Clifford Bicton Orthopaedic surgeon 1974-75 to 1978-79 360 506 211 486.88 148 630.76

Trolio, Vincenzo Hamilton Hill

Labourer 1971-72 to 1976-77 27 206 11 465.22 5 181.00

Tuit, Fifi Marie Como

Home duties 1974-75 to 1978-79 9 323 3 051.93 1 525.96

Tyler, Anthony Kenneth Carlisle Musician 1973-74 to 1977-78 97 426 43 926.89 21 992.00

Uit Den Boogaard, Margaret Elmira Woodlands

Carrier 1973-74 to 1978-79 11 078 3 430.76 2 570.00

Uit Den Boogaard, Unico Allardt Woodlands

Carrier 1973-74 to 1977-78 9 350 2 561.08 1 919.00

Van Ross, Nigel Peter Rivervale Musician 1972-73 to 1977-78 50 843 22 315.38 11 217.00

Viskovich, Marko Kalgoorlie

Carpenter 1977-78 11 384 3 569.13 1 784.57

Vlasich, Peter Hamilton Hill

Concrete finisher 1973-74 to 1978-79 8 887 3 376.53 1 617.75

Vukelic, Beverley Broun Gelorup Business manageress 1974-75 to 1977-78 14 342 4 884.66 2 441.00

Vukelic, Paul Gelorup

Business manager 1974-75 to 1977-78 15 201 7 269.90 3 637.00

Vukovich, Joseph Jacob Kalgoorlie Retired labourer 1974-75 to 1978-79 34 092 12 852.43 6 376.32

Vuletich, Josip Hamilton Heights Car and office cleaner and property owner

1974-75 to 1979-80 22 618 9 096.71 3 463.00

Watson, Marcia Jean City Beach Medical technologist 1974-75 to 1978-79 7 367 3 194.59 1 592.62

White, Edward Walter Floreat Park Investor 1974-75 to 1978-79 8 089 3 434.06 1 627.51

Williams, Norma Constance Cottesloe Administrator 1973-74 to 1977-78 9 502 4 526.45 1 863.20

194

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME Schedule I— c o n tin u e d

U n d e r-

B usiness s ta te m e n t In c re a se A d d itio n a l

o r F in a n c ia l y e a r o f ta x a b le in ta x ta x

N a m e a n d a d d re s s o c c u p a tio n o r y e a rs in c o m e assessed c h a rg e d

(1 ) (2 ) (3 ) (4 ) (5 ) (6 )

PERTH

$ $ $

Individuals Winchester, Ernest Edwin Retired 1975-76, 1976-77 and 35 193 11 530.25 5 714.39

Mandurah 1978- 79

Winterburn, Doris Milk vendor 1973-74 to 1978-79 21 277 6010.16 3 996.05

Scarborough Winterburn, Rhys Colin Milk vendor 1973-74 to 1978-79 24 254 6 766.08 4 594.63

Scarborough Woollard, Raymond Rigger 1975-76 to 1978-79 23 685 5 472.50 1 884.83

Frederick Kewdale

Wrightson, Barrie Leslie Chartered accountant 1978-79 14 371 3 510.13 1 755.06

South Perth

Companies and T rusts Arrow Holdings Pty Ltd Caravan manufacturers 1976-77 9 200 4 232.00 2 116.00

and hire and sales service

Bunbury Aerial Topdressing Aerial topdressing and 1978-79 8 934 4 109.64 2 054.00

Service Pty Ltd spraying

Cable Minerals Pty Ltd Treatment of mineral 1977-78 and 1978-79 37 519 17 258.74 8 629.37

sands

Dianella Electrics Pty Ltd Electrical contractors 1975-76to 1977-78 8915 4 058.03 3 066.00

Dianella Homes Pty Ltd Builders 1973-74to 1976-77 35 324 16 238.01 4 281.00

E and A Plumbers Pty Ltd Plumbing contractors 1975-76 to 1977-78 15 035 6 773.06 3 385.00

Farmer Furniture Pty Ltd Furniture manufacturers 1972-73 to 1976-77 9 600 4 177.91 2 083.00

Farmer Properties Pty Ltd Property owners 1977-78 and 1978-79 22 123 10 176.58 5 087.00

Freezer Fare Pty Ltd Frozen food retailers 1977-78 to 1979-80 10 042 4 619.32 2 309.66

Geraldton Building Co. Pty Building contractors and 1977-78 13 474 6 198.04 3 099.00

Ltd hardware merchants

Geraldton Newspapers Pty Printers, publishers and 1976-77 to 1978-79 12 643 5 815.78 2 774.00

Ltd stationers

G. M. and J. Lombardi Pty Ltd Motor vehicle repairers 1976-77 and 1978-79 22 485 10 343.10 2 648.40

Karquip Pty Ltd Retailers of motor 1973-74, 1974-75 and 24 335 10 716.67 5 079.00

accessories 1977-78

Kream Pty Ltd Pharmaceutical 1973-74 to 1977-78 11 330 5 064.50 2 530.00

wholesalers

Len Fode Pty Ltd Sheet metal workers, 1975-76, 1977-78 and 231 420 105 581.21 39 326.84

roofing contractors and confectionery retailers

1978-79

L. H. Ross (Construction) Building construction 1974-75 and 1976-77 to 19 103 8 541.26 3 381.00

Pty Ltd and farming 1978-79

Linmac Pty Ltd Investors 1977-78 13 750 6 325.00 2 108.00

Lionel Samson (1929) Pty Wholesale wine and 1977-78 and 1978-79 49 000 22 540.00 7 548.60

Ltd spirit merchants

Modern Holdings Roofing Roofing plumbers 1975-76 11 324 4 812.70 2 406.00

Pty Ltd Rat Island Carting Co. Pty Ltd Carriers and fuel agents 1976-77 and 1977-78 7 424 3 415.04 1 707.52

Regens Investments Pty Ltd Property investors 1977-78 and 1978-79 10 724 4 004.76 2 095.99

Technican International Technical consultants 1977-78 to 1979-80 28 932 13 308.72 5814.17

(W A ) P ty L td

195

IN C O M E T A X

Un d e r s t a t e m e n t o f Ta xable In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation

(2)

Financial year or years ( 3 )

Under­ statement of taxable income

( 4 )

Increase in tax assessed ( 5 )

Additional tax charged (6)

PERTH

I n d i v i d u a l s

$ $ $

W. A. Tractor Co. Pty Ltd

Total (220)

HOBART

I n d i v i d u a l s

Retailing material handling machines 1977-78 137 500

5 302 732

63 250.00

2 438 835.17

21 083.00

1 263 240.19

Bradley, Ronald Chanter Beaconsfield Chemist 1976-77 and 1977-78 18 355 10 080.35 3 359.00

Coad, Desmond Vincent George tow n Newsagent 1977-78 and 1978-79 17 520 5 239.96 2 790.69

Coad, Merlene Theresa George Town Newsagent 1977-78 and 1978-79 17 531 5 239.96 2 790.69

Czulada, Henry Boyer

Fitter 1975-76 to 1979-80 13 846 4 756.02 2 292.97

De Jong, Martina Ulverstone

Building contractor 1977-78 8 649 5 144.31 2 057.72

Dobson, Jennifer Sue Howrah Builder 1973-74 to 1976-77 14 978 6 413.01 3 593.00

Dobson, Wayne Edward Howrah Builder 1973-74 to 1976-77 14 977 6 382.90 3 612.00

Green, Jeffrey William Lindisfarne Fisherman 1972-73 to 1978-79 65 800 13 805.20 4 893.00

Hanford, Gordon Blake Devonport Chiropractor 1975-76 to 1977-78 13 887 5 397.15 1 786.00

Henry, Wan Van Sandy Bay

Property manageress 1972-73 to 1978-79 65 686 27 074.33 13 533.00

Horch, Everett Marcus Stowport Chiropractor and primary producer

1973-74 to 1978-79 31 407 11 897.34 4 756.00

Johnson, Barry Phillip Ulverstone Primary producer 1975-76 to 1977-78 21 188 6 038.12 3 066.19

Kelly, Norman Mole Creek

Grazier and log haulier 1978-79 22 671 6 355.69 2 542.27

Koumos, John New Town

Milk bar proprietor 1973-74 to 1978-79 21 393 7 170.23 3 582.00

Koumos, Longa New Town Leary, Allan James

Milk bar proprietor

Bus contractor

1973-74 to 1978-79

1973-74 and 1975-76 to

14 479 4 723.68 2 359.00

Rokeby 1978-79 12 189 4 096.28 1 637.00

Leary, Kenneth Francis Devonport Radcliffe, Dianne Carmen Moonah

Bus operator 1973-74 to 1977-78 26 700 9 191.03 4 714.00

Taxi truck operator 1973-74 to 1978-79 33 229 16 844.97 7 576.00

Radcliffe, John David Moonah Taxi truck operator 1973-74 to 1978-79 33 097 16 799.68 7 556.00

Radford, Ronald Joseph Sulphur Creek Ratclifife, Florance May (deceased)

Rose Bay

Plasterer 1973-74 to 1976-77 9 397 4 033.55 2 015.00

Investor 1973-74 to 1977-78 13 264 4 236.58 1 580.21

196

IN C O M E T A X

Un d e r s t a t e m e n t o f Ta x able In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

$ $ $

HOBART

Indiv id u a ls

Sizer, Harold Samuel Farmer and investor 1972-73 to 1974-75, (deceased) 1976-77 and 1978-79 23 685 3 500.67 1 618.48

King Island Tement, Antun (deceased) Property owner and 1972-73 11 077 4 635.71 1 854.00

Launceston developer

Vachell, Ignatius Joseph Contractor 1973-74 to 1976-77 33 244 16 282.28 7 325.00

Lenah Valley Vachell, Vincas Contractor 1973-74 to 1976-77 33 864 15 545.37 6 993.00

Lenah Valley Virieux, David Ernest Leon Labourer 1975-76 to 1978-79 29 820 9 173.55 3 669.41

Flinders Island Watkins, Betty Joan Storekeeper and 1975-76 and 1976-77 14 849 3 575.62 1 787.00

Dunalley property dealer

Welsh, Rex James Builder and plasterer 1972-73,1973-74,1975-76 13 609 5 996.36 2 020.00

New Town and 1976-77

Weston, Barry John Fish retailer 1976-77 to 1978-79 51 216 15 571.34 5 821.00

Dover

Com pa n ie s a n d T ru sts

Industrial Sales and Service Machinery distributors 1975-76 13 138 5 583.65 2 233.46

(Tasmania) Pty Ltd Insurance Brokers of Insurance brokers 1974-75 to 1977-78 20 113 9 028.01 3 008.00

Tasmania Pty Ltd

Total (31) 734 858 269 812.90 184 421.09

NORTHERN TERRITORY (ADELAIDE)

Individuals

Alexiou, Christos Excavator 1977-78 to 1979-80 18 083 4 419.03 2 784.00

Moil

Bonanni, Aldo Manager and investor 1974-75 to 1977-78 5 441 3 033.03 1 546.00

Alice Springs Burrows. Fae Melba Company director and 1973-74to 1977-78 24 991 13 995.34 4 953.00

Alice Springs caretaker

Ceccato, Walter Painter and manager 1973-74 to 1978-79 12031 5 377.30 2 662.62

Fannie Bay Craft, Peter Lewis Electrical contractor and 1976-77 to 1978-79 7 874 3 147.94 1 581.00

Alice Springs retailer

Harman, Dennis Dudley Bookmaker, dry cleaner, 1973-74 to 1978-79 18611 8 333.00 4 166.00

Alice Springs manchester retailer

and builder

Hayes, Mary Market gardener 1974-75 to 1978-79 17 847 4 249.04 2 115.00

Alice Springs Hussien, Aliyan Painter 1977-78 to 1979-80 159 347 84 966.26 42 561.00

Birchgrove, N.S.W. Karner, Hans Robert Joiner and almond 1971-72 to 1976-77 129 181 83 958.14 34 342.00

Alice Springs grower

Krewinkel, Audrey Bell Clerk 1974-75 to 1978-79 14 167 5 925.18 2 959.00

Winnellie Leahy, Enid Josephine Public servant 1974-75 to 1979-80 8 542 3 436.78 1 715.00

Darwin

197

IN C O M E T A X

Un d e r s t a t e m e n t o f Ta xable In c o m e Schedule I— c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

NORTHERN TERRITORY (ADELAIDE)

In d iv id u a l s

$ $ S

McDougall, Bruce Wagaman

Carpenter 1977-78 7 639 3 015.03 1 508.00

McLean, Susan Linda Anula Manageress 1975-76 to 1977-78 17 076 6 396.54 2 752.00

McLean, William Patrick Anula Manager 1976-77 to 1977-78 16 748 6 396.04 2 791.00

Makryllos, Leo Moil

Electrician and property owner 1976-77 to 1978-79 16410 5 075.21 1 761.00

Merlo, Benito Nhulunbuy

Contractor 1977-78 to 1979-80 25 845 4 756.33 3 296.68

Millen, Donald Roland Fannie Bay Fieri, Giovanni NightclifT

Refrigeration mechanic 1974-75 and 1975-76 13 710 4 626.64 3 195.00

Painting contractor and plasterer 1974-75 to 1978-79 27 650 11 000.63 3 999.37

Ross, Isabella Webster Darwin Clerical officer 1974-75 to 1978-79 9 678 3 285.30 1 642.64

Sena, Vito Alice Springs

Taxi driver 1975-76 to 1977-78 12 607 4 260.15 2 129.00

Shiels, Winifred Edith Narrows Bar attendant 1973-74 to 1978-79 12811 4 378.17 2 114.00

Simeon, Emmanuel Stuart Park

Cabinet maker 1974-75 to 1979-80 35 667 18 300.36 13 127.00

Szasz, Stephen Wagaman

Floor tiler 1976-77 and 1977-78 16 109 6 725.54 2 082.00

Turner, James Elliott Alice Springs Tybell, Goldie Lionel Darwin

Pastoral ist 1973-74 5 137 3618.14 1 673.00

Mechanic 1974-75 to 1978-79 5 640 2 139.96 1 604.98

Weir, Ian Grahame Darwin

Builder 1976-77 and 1977-78 13 123 6 033.80 2 517.00

Weir, Raymond Reginald Darwin Builder 1975-76 and 1977-78 14 083 6 713.00 2 714.00

White, Darryl Richard Stuart Park Garbage disposal and cleaner

1978-79 and 1979-80 6 078 2 227.62 1 670.00

Yee, Ronald Edwin Stuart Park

Co m pa n ie s a n d Trusts

Refrigeration engineer 1974-75 to 1978-79 14 979 6 557.91 3 256.44

Doosey Transport Pty Ltd Transport contractors 1978-79 12213 5 617.98 1 591.00

Hans Karner Pty Ltd Joinery and timber sales and landlord 1971-72 to 1976-77 25 312 11 134.26 5 565.00

Stanley Builders Pty Ltd

Total (32)

CANBERRA

Indiv id u a ls

Building contractors 1975-76 and 1977-78 16 236

740 866

7 253.66

350 353.31

3 626.00

165 999.73

Ahmed, Muhammed Masood Eden, N.S.W.

Medical practitioner 1975-76 to 1978-79 30 521 17 291.22 8 644.00

198

IN C O M E T A X

U N D E R S T A T E M E N T O F T A X A B L E I N C O M E

Schedule I — continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

CANBERRA

Indiv id u a ls

$ $ $

Anderson, Wallace William Goulburn, N.S.W. Floor sanding contractor 1975-76 to 1978-79 67 285 26 778.89 9 204.00

Barbaric, Anton Eden, N.S.W.

Shopkeeper 1973-74to 1978-79 54 571 23 704.88 9 479.00

Barbaric, Patricia Eden, N.S.W.

Shopkeeper 1975-76 to 1978-79 36 703 15 416.78 6 165.00

Bazon, Onorato Duffy

Painting contractor 1976-77 to 1978-79 18 737 6 599.01 3 294.00

Blaxland, Peter John Forrest Medical practitioner 1973-74 to 1976-77 23 719 15 590.75 5 429.00

Bowman, Alexander Garran Builder 1974-75,1975-76,

1977-78 and 1978-79

14 142 3 809.74 1 894.00

Brankovic, Adam Giralang

Painting contractor 1976-77 to 1978-79 10 665 3 620.20 1 808.00

Brookhouse, Cornelilus Everadus Joseph Weston

Plumbing contractor 1977-78 to 1979-80 11 127 5 424.12 2 092.33

Bugledich, Anna Giralang

Snack bar proprietress 1974-75 to 1978-79 22 196 7 205.27 3 601.00

Bugledich, Gyula Giralang

Snack bar proprietor 1974-75 to 1978-79 22 081 7 203.30 3 599.00

Burke, Thomas James Batemans Bay, N.S.W. Bricklayer 1976-77 to 1978-79 21 265 7 441.98 3 848.00

Campagnaro, Gino Cooma, N.S.W.

Director and manager 1972-73 to 1977-78 33 105 18 605.97 6 639.00

Carbone, Paul Queanbeyan, N.S.W. Venetian blind repairer 1975-76 to 1977-78 17 398 5 740.93 2 869.00

Cipars, Ziedonis Kambah

Electrical and carpentry contractor 1971-72 to 1978-79 43 855 13 019.38 6 506.00

Crossman, Delegate Adele Manuka Home duties 1974-75 to 1978-79 9 286 3 325.43 1 541.74

Daskalakis, Constantinos Waramanga Shop proprietor 1974-75 to 1976-77 14671 5 371.30 2 658.00

Daskalakis, Georgina Waramanga Shop proprietress 1974-75 to 1976-77 15 257 5 707.44 2 832.00

Davis, Ambross William Ernest Turner

Police officer 1974-75 to 1977-78 11 304 5415.17 2 707.57

Dimech, Stella Maria Queanbeyan, N.S.W. Data processor 1977-78 to 1979-80 13 227 4416.80 2 208.39

Gabriel, Arthur Thomas Queanbeyan, N.S.W. Bricklayer 1976-77 to 1978-79 11 886 3 854.91 1 937.00

Gaffney, Hanora Weetangera

Housemaid 1975-76 to 1979-80 11 513 3 613.44 1 805.00

Gibson, Reginald Thomas Greenwood Weetangera

Naval architect 1974-75 to 1978-79 9 049 4 463.10 2 230.14

Greenwood, Lindsay Yarralumla Plant operator 1974-75 to 1978-79 22 934 10 446.71 4 178.00

Grmek, Alban Waramanga

Concreting contractor 1976-77 to 1978-79 11 717 3 415.48 1 676.00

199

IN C O M E T A X

Un d e r s t a t e m e n t o f Ta x able In c o m e Schedule I—c o n tin u e d

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

CANBERRA

In d iv id u a l s

$ $ $

Holzhauser, Richard Allan Narooma, N.S.W. Painter 1976-77 to 1978-79 16 708 5 664.48 2 830.00

Hurrell, George Red Hill

Retired 1977-78 to 1979-80 19 369 9 790.14 4 895.06

Jarema, Mikola Cooma, N.S.W.

Linesman 1977-78 to 1979-80 14 004 4 685.95 2 338.67

Jay, Robert Moruya, N.S.W.

Plasterer 1976-77 to 1978-79 14 745 3 933.20 1 862.00

Karagiandis, Antonios Cooma, N.S.W. Cafe proprietor 1976-77 to 1978-79 10 826 3 296.07 1 646.00

Karagiandis, Nick Cooma, N.S.W.

Cafe proprietor 1976-77 to 1978-79 10 826 3 209.56 1 603.00

Karagiandis, Triantafilia Cooma, N.S.W. Cafe proprietor 1976-77 to 1978-79 10 826 3 127.95 1 562.00

Korhenen, Eva Queanbeyan, N.S.W. Steel fabricator 1975-76 to 1977-78 9 290 2 934.34 1 549.00

Korhenen, Tarmo Johannes Queanbeyan, N.S.W. Steel fabricator 1975-76 to 1977-78 9 194 2 797.42 1 521.00

Lonsdale, Nancy Byron Ainslie Teacher 1977-78 to 1979-80 29 022 14 087.20 7 043.59

Lucas, Dawn Carmel Merimbula, N.S.W. Guest lodge proprietress 1976-77 to 1978-79 10 205 4 276.83 2 443.41

Lucas, Frederick Michael Merimbula, N.S.W. Guest lodge proprietor 1976-77 to 1978-79 11 872 5 622.81 2 811.40

Mahoney, Neville Foster O’Connor Sales representative 1977-78 to 1979-80 10215 4 222.11 2 111.05

Manousakis, Milton Bega, N.S.W.

Cafe proprietor 1975-76 to 1978-79 11 309 3 259.59 1 628.00

Manousakis, Vicky Bega, N.S.W.

Cafe proprietor 1975-76 to 1978-79 11 306 3 258.96 1 628.00

Moran, Desmond Lawrence Weetangera Pharmacist 1974-75 to 1977-78 58 620 34 910.68 14 937.00

Moran, Isabel Esther Weetangera Shop proprietor 1972-73 to 1977-78 14 025 6 674.71 3 334.00

Murphy, Raymond Noel Lyons Electrical contractor 1975-76 to 1978-79 14 968 5 127.98 2 397.00

Notaras, Helen Griffith

Landlord 1976-77 to 1978-79 13 160 6 807.28 3 403.64

Novoselec, Andrija Kaleen

Steel fabricator and door fitter 1973-74 to 1976-77 and 1978-79

45 008 17 194.95 10 273.00

Pesic, Dobrosan Mawson

Bricklaying contractor 1977-78to 1979-80 49 340 15 254.14 7 626.00

Petroni, Edmund Anthony Farrer Clinical psychologist 1975-76 to 1977-78 9 105 3 291.41 1 645.00

Pochi, Luigi Pearce

Tailor 1973-74 to 1975-76 57 671 32 043.16 16 020.00

Riemersma, Gerritt Kambah

Builder 1975-76 and 1976-77 11 625 4 390.35 1 907.00

Sander, Antonius Dickson

Bread vendor 1975-76 to 1977-78 10 074 3 486.26 1 743.00

Sander, Jose Dickson

Bread vendor 1975-76 to 1977-78 10 074 3 497.38 1 748.00

200

IN C O M E T A X

UNDERSTATEMENT OF TAXABLE INCOME S c h e d u l e I— continued

Name and address (1)

Business or occupation (2)

Financial year or years (3)

Under­ statement of taxable income

(4)

Increase in tax assessed (5)

Additional tax charged (6)

CANBERRA

Individuals

$ $ $

Savitsky, Alla Berridale, N.S.W.

Tourist park proprietor 1976-77 to 1978-79 9 426 3 145.35 1 571.00

Savitsky, Igor Berridale, N.S.W.

Tourist park proprietor 1976-77 to 1978-79 9 426 3 068.31 1 532.00

Schofield, Ian Vincent Peak View, N.S.W. Grazier 1975-76 to 1978-79 34 589 8 727.38 4 193.00

Settin, Ampelio Queanbeyan, N.S.W. Concrete contractor 1977-78 to 1979-80 14 145 4 056.25 2028.12

Smeltink, Corry Chapman

Engineering 1974-75 to 1978-79 119 988 65 508.04 32 752.00

Smeltink, John Chapman

Engineering 1974-75 to 1978-79 119 978 65 545.59 32 770.00

Smith, Terrance Gordon Bega, N.S.W. Carpenter 1974-75 to 1978-79 54 277 21 023.34 10 366.00

Tearle, David John Bexleyheath, Rent, U.K.

Economist 1978-79 6514 4006.11 2 003.05

Toufexis, Magda Hackett

Landlord 1973-74to 1976-77 11 945 3 721.77 1 858.00

Toufexis, Michael Hackett

Landlord 1973-74 to 1976-77 11 945 3 720.00 1 857.00

Vukosa, Bruno Curtin

Contractor 1976-77 to 1978-79 13 185 3 551.83 1 774.00

Williams, Beatrice Vera Tarago, N.S.W. Williams, Bill Bega, N.S.W.

Grazier 1975-76 to 1978-79 36 569 10 039.07 5 018.00

Managing director 1975-76 to 1978-79 14 371 7 466.34 2 983.00

Wolny, Winfried Paul Cooma North, N.S.W.

Co m pa n ie s a n d T ru sts

Carpenter and joiner 1977-78 to 1979-80 7 964 3 349.87 1 674.93

Barmore Pty Ltd Lessors 1975-76, 1976-77 and

1978-79

13 756 5 984.83 1 994.00

O'Gorman Investments Pty Ltd Motel 1975-76 to 1979-80 20 120 5 805.54 2 020.Ό0

A. Radulovich and Sons Pty Ltd

Total (68)

Building contractors 1975-76 to 1977-78 447 773

1 997 572

197 692.69

850 739.42

61 283.00

369 028.09

201

Sales Tax

Schedule II

IMPOSITION OF ADDITIONAL TAX

A taxpayer is listed in this Schedule only where:

(i) statutory additional tax, after any remission, exceeds $1500 and is more than 25 per cent of the increased tax resulting from the investigation.

(ii) the case has reached finality; and (in) the taxpayer did not voluntarily make a full and true disclosure of the circumstances which lead to the imposition of the additional tax.

Name (1)

Business or occupation (2)

Period (3)

Increase in tax payable (4)

Additional tax charged (5)

SYDNEY

$ $

Karisma Laboratories (Australia) Pty Ltd Manufacturers of hair care and skin products

1 July 1976 to 30 June 1979 8 601.39 2 867.13

PARRAMATTA

Joseski, Ilia and Kiseloski, Dragi Trailer manufacturers 1 July 1978 to 31

October 1980

7 961.04 7 938.00

Lowe, Tony (trading as Trail-A-Long Trailers, TL Fabrications and Tracker Trailers)

Trailer manufacturer 5 December 1979 to 31

March 1981

25 712.00 19 000.00

MELBOURNE

A. J. Davies and Co. (Vic.) Pty Ltd Furniture manufacturers 1 December 1977 to 31 October 1980 10 884.76 3 600.00

Ardeen Imports Pty Ltd Wholesalers of flowers 1 July 1980 to 30

November 1980

19 598.83 9 799.00

Catanese, Sam John

Georges Jet Gas Pty Ltd

Boat builder

Automotive tyre retailers and wholesalers

1 August 1979 to 31 August 1981 1 August 1977 to 30 June 1980

4 902.85

7 803.93

1 630.00

2 600.00

Jack Selig Printing Pty Ltd Printers 1 July 1980 to 31

October 1980

4 264.90 2 130.00

McKay, Thomas Hugh Photographer 1 May 1979 to 31 July

1980

4 977.66 4 977.00

Rindaston Industries Sales Pty Ltd Wholesalers of television games 1 March 1980 to 28 February 1981 31 243.11 10 400.00

Singer, Jacob Mordechai (trading as Jacob Jems) Diamond merchant 1 January 1979 to 28

February 1981

12 592.80 5 000.00

S.O.S. Computer Pty Ltd Computer hardware and bureau

processing

1 March 1978 to 31 March 1981 29 558.00 9 436.00

W arshall, Michael and Lastm an, Andrew (trading as WL Colorlab and Chromacolor)

Colour laboratory 1 May 1979 to 31

December 1979

6 542.43 1 750.00

ADELAIDE

Kielczewski, Andrew J. and Kielc- zewski, Irena M. (trading as Golden Treasury)

Manufacturers and wholesalers of jewellery 1 July 1977 to 30

November 1980

12 001.63 9 000.00

Schade, Peter J, Goodall, Geoffrey N, and Goodall, Marlene M, (trading as G and S Imports)

W h o le s a le rs o f c o s tu m e

jewellery

1 October 1979 to 30 June 1980 9011.71 2 252.92

202

Name (1)

Business or occupation (2)

Period (3)

Increase in tax payable ' (4)

Additional tax charged (5)

HOBART

$ $

J. and T. Gunn Joiners Pty Ltd Manufacturers 1 July 1977 to 30 June

1980

19 058.57 3 350.00

Total (16) 214 715.61 95 730.05

Pay-roll Tax

Schedule III

IMPOSITION OF ADDITIONAL TAX

A taxpayer is listed in this Schedule only where:

(i) statutory additional tax, after any remission, exceeds $1500 and is more than 25 per cent of the increased tax resulting from the investigation.

(ii) the case has reached finality; and (iii) the taxpayer did not voluntarily make a full and true disclosure of the circumstances which led to the imposition of the additional tax.

For the period 1 July 1980 to 30 June 1981 there were no such cases to report.

VARIATIONS TO AMOUNTS OF ADDITIONAL TAX PREVIOUSLY REPORTED

Schedule IV

The following schedule shows particulars of variations in additional tax shown in breaches and evasions schedules in previous reports.

The variations were made during the period 1 July 1980 to 30June 1981.

Name

Lichioulis, Pedas

Lichioulis, Vasso

Pizzata, Domenico

Variation

Additional tax of $3409 shown on page 133 of the Fifty-sixth report has been reduced to $2525. Additional tax of $1062 shown on page 133 of the Fifty-sixth report has been reduced to $ 1020.

Additional tax of $1248 shown on page 137 of the Fifty-seventh report has been reduced to $875.

203

INDEX

Page

Additional t a x ............................................................. 56

Amendments to the Acts— Australian Capital Territory stamp duty and tax . 110 Canning-fruit c h a r g e ......................... 119

Income t a x ............................................................. 86

Pay-roll t a x ............................................................. 107

Sales t a x .................................................................. 103

T obacco charge ................................................... 117

Wool t a x .................................................................. 114

Amounts debited, credited and outstanding . . . 32

Appendixes ............................................................. 65

Assessments— Estate d u t y ............................................................. 70

Gift d u t y .................................................................. 70

Income tax— ,

Amendments t o ................................... 67

Issue of ............................................................. 67

Notices ............................................................. 67

Objections a g a i n s t ............................................. 69

Assistance to t a x p a y e r s ............................................. 36

Australian Capital Territory stamp duty and tax— Amendments to the Acts ................................... 110

C o l le c ti o n s ............................................................. 26

Cost of c o l l e c t i o n ................................................... 73

G e n e r a l .................................................................. 108

Rates of charges ................................................... 108

R e v e n u e .................................................................. 26

Work volume ........................................................ 70

Automatic data p ro c e s s in g ........................................ 5

Boards— Boards of Review— Functions and p e r s o n n e l................................... 38

References to ................................................... 39

Relief Boards—Relief g r a n t e d .............................. 40

Tax Agents’ Boards ............................................. 41

Breaches and evasions of the Acts— Canning-fruit c h a r g e ............................................. 63

Estate d u t y ............................................................. 62

Gift d u t y .................................................................. 62

Income t a x .............................................................56,121

Pay-roll t a x ............................................................. 62,203

Sales t a x .................................................................. 60,202

Tobacco charge ................................................... 63

Wool t a x .................................................................. 63

Budget e s t i m a t e s ........................................................ 27

Canning-fruit charge— Amendments to the Acts ................................... 119

C o lle c ti o n s ............................................................. 26

Cost of c o l l e c t i o n .................................................. 73

G e n e r a l .................................................................. 118

Rate of c h a r g e ........................................................ 118

R e v e n u e .................................................................. 26

S ta ti s t i c s .................................................................. 119

Work volume ........................................................ 70

Cash, monthly collections of income tax and sales tax 29 Collections— All t a x e s .................................................................. 26

Compared with Budget e s t im a te s ......................... 27

Commonwealth O m b u d s m a n ................................... 74

Companies— Rates of t a x ............................................................. 81

S t a ti s t i c s .................................................................. 97

Compliance activities ............................................. 11

P a g e

Concessional e x p e n d i t u r e ........................................ 83

Cost of collection— All t a x e s .................................................................. 73

Decisions of the C o u r t s ............................................. 43

Deductions, tax instalment ................................... 69

Double taxation ........................................................ 85

Employment statistics—Taxation Office staff . . 72 Estate duty— Breaches and evasions of the A c t s ......................... 62

C o l le c ti o n s ............................................................. 26

Cost of c o l l e c t i o n ................................................... 73

Estimate compared with actual collections . . . 27 Legal p ro c e e d in g s ................................................... 62

Refunds of revenue ............................................. 31

R e v e n u e .................................................................. 32

Tax outstanding ................................................... 32

Tax written o f f ........................................................ 35

Work volume ........................................................ 70

Estimates of revenue—All taxes— Comparison with collections .............................. 27

Exchange c o n t r o l ........................................................ 120

Field audits—Income tax ........................................ 21

Gift duty— Breaches and evasions of the A c t ......................... 62

C o l le c ti o n s ............................................................. 26

Cost of c o l l e c t i o n ................................................... 73

Estimate compared with actual collections . . . 27 Legal p ro c e e d in g s ................................................... 62

Refunds of revenue .............................................. 31

R e v e n u e .................................................................. 32

Tax outstanding ................................................... 32

Tax written o f f ........................................................ 35

Work volume ........................................................ 70

Income Equalization Deposits .............................. 98

Income tax— Amendments to the Acts ................................... 86

Assessments— Issue of ............................................................. 67

Breaches and evasions of the A c t s ............................56,121

Budget estimates ................................................... 27

C o lle c ti o n s ............................................................. 26

Cost of c o l l e c t i o n ................................................... 73

Estimate compared with actual collections . . . 27 Field a u d i t s ............................................................. 21

G e n e r a ! .................................................................. 75

Instalment deductions ........................................ 69

Investigations ........................................................ 22

Legal p ro c e e d in g s .................................................. 57

Lodgment of r e t u r n s ............................................. 66

Provisional tax—Self-assessment o f .................... 30

Rates of tax— Companies ........................................................ 81

Individuals ........................................................ 79

Minors ............................................................. 80

Superannuation funds ................................... 81

Trustees ............................................................. 82

Withholding tax ............................................. 85

Rebates and credits ............................................. 83

Refunds of revenue ............................................. 31

Relief granted ....................................................... 41

205

INDEX— c o n tin u e d

Income tax— ®

Returns received ....................................................... 66

R e v e n u e .................................................................. 32

S t a ti s t i c s .................................................................. 95

Tax outstanding ................................................... 32

Tax written o f f ........................................................ 35

Variation of provisional t a x ................................... 30

Work volume ........................................................ 66

Individual taxpayers— Rates of t a x ............................................................. 79

S t a ti s t i c s ...................................................................... 96

Information—Proceedings to obtain .................... 69

International ................................................................. 24

Investigations—Income tax ........................................ 22

Inward mail ................................................................. 71

Irrecoverable tax written off—All taxes . . . . 35

Issue of assessments—Income tax .............................. 67

Legal proceedings—See ‘Breaches and evasions of the Acts.' Legislation— Australian Capital Territory stamp duty and tax . 108

Canning-fruit c h a r g e ................................................. 118

Income t a x ............................................................ 75

Pay-roll t a x ................................................................ 106

Sales t a x ..................................................................... 100

T obacco charge .................................................. 116

Wool t a x .................................................................. 113

Lodgment of returns— I ncome t a x ............................................................ 66

Other t a x e s ............................................................ 70

Management— G e n e r a l ...................................................................... 66

S t a ti s t i c s ...................................................................... 66

Minors ........................................................................... 80

Monthly cash collections—Income tax and sales tax 29

O b j e c t i o n s ...................................................................... 69

Ombudsman ................................................................. 74

Organisation ............................................................ 9

Pay-roll tax— Amendments to the Acts ....................................... 107

Breaches and evasions of the A c t s ......................... 62, 203

C o lle c ti o n s ................................................................. 26

Cost of c o l l e c t i o n .................................................. 73

Estimated compared with actual collections . . 27 G e n e r a l ................................................................. 106

Legislation ............................................................ 106

Rate of tax ............................................................ 107

Refunds of revenue ............................................. 31

Relief g r a n t e d ....................................................... 41

R e v e n u e .................................................................. 32

S t a ti s t i c s ................................................................. 107

Tax outstanding .................................................. 32

Tax written o f f ....................................................... 35

Work volume ....................................................... 70

Period covered by report ........................................ iii

Personnel ................................................................. 8

Proceedings to obtain returns, etc.................................. 69

Proceedings to recover t a x ........................................ 71

Property valuation .................................................. 71

Provisional tax— Self-assessment .................................................. 30

Variation ............................................................ 30

Publications ............................................................ 36

P a g e

Rates of tax— Australian Capital Territory stamp duty and tax . 108 Canning-fruit c h a r g e .............................................. 118

Income tax— Companies ........................................................ 81

Individuals ........................................................ 79

Superannuation funds ................................... 81

Trustees ............................................................. 82

Withholding tax ............................................. 85

Pay-roll t a x ............................................................. 107

Sales t a x .................................................................. 102

Tobacco charge .................................................. 116

Wool t a x .................................................................. 113

Rebates—Income tax ............................................. 83

References to— Boards of Relief ................................................... 40

Boards of R e v i e w ................................................... 39

Refunds of revenue—All taxes .............................. 31

Relief g r a n t e d ............................................................. 40

Returns, income tax— Number lodged 1971-72 to 1981-82 66

Revenue— Australian Capital Territory stamp duty and tax . 26 Canning-fruit c h a r g e ............................................. 32

Collections by Taxation O f f i c e .............................. 26

Estate d u t y ............................................................. 32

G e n e r a l .................................................................. 25

Gift d u t y .................................................................. 32

Income t a x ............................................................. 32

Pay-roll t a x ............................................................. 32

Refunds o f ............................................................. 31

Sales t a x .................................................................. 32

Tobacco charge ................................................... 32

Wool t a x .................................................................. 32

Review of developments and a c t i v i t i e s .................... 4

Sales tax— Amendments to the Acts ................................... 103

Breaches and evasions of the A c t s ......................... 60, 202

C o lle c tio n s ................................................................. 26

Cost of c o l l e c t i o n ....................................................... 73

Estimate compared with actual collections . . . 27 G e n e r a l .................................................................. 100

Rates of t a x ............................................................ 102

Refunds of revenue ............................................. 31

R e v e n u e ...................................................................... 32

S t a ti s t i c s .................................................................. 105

Tax outstanding ................................................... 32

Tax written o f f ....................................................... 35

Work volume ....................................................... 70

S ta ff-Changes in executive personnel ......................... 8

Development and t r a i n i n g ................................... 6

Employed in various duties in Taxation Office . . 72 Number employed in Taxation Office . . . . 72

Statistics-Board of R e l i e f ....................................................... 40

Boards of R e v i e w .................................................. 39

Canning-fruit c h a r g e ............................................. 119

Income t a x ............................................................ 95

Management ....................................................... 66

Pay-roll t a x ............................................................ 107

Returns l o d g e d ....................................................... 66

R e v e n u e ................................................................. 32

Sales t a x .................................................................. 105

206

INDEX— c o n tin u e d

Statistics-Tax agents .................................................................

Tax a v o i d a n c e ...........................................................

Tobacco charge .....................................................

Wool t a x ......................................................................

Statutory Taxation Boards—See ‘Boards’ and ‘Stat­ istics’. Summary of activities ................................................

Superannuation funds ................................................

Tax agents— Boards ......................................................................

Registration o f ...........................................................

Registrations cancelled ...........................................

Tax a v o id a n c e ................................................................

Tax clearance certificates ...........................................

Tax collected—All taxes ...........................................

Tax instalment d e d u c t io n s ...........................................

Tax outstanding—All taxes .....................................

Tax—Proceedings to r e c o v e r .....................................

Tax written off—All t a x e s ...........................................

Taxes administered .....................................................

Tobacco charge— Amendments to the Acts .....................................

C o l l e c t i o n s ................................................................

Cost of c o l l e c t i o n .....................................................

G e n e r a l ......................................................................

Rates of c h a r g e ...........................................................

Revenue ......................................................................

S t a t i s t i c s ......................................................................

Tax outstanding .....................................................

Work volume ...........................................................

T r u s t e e s ...........................................................................

P a g e

Valuation of property ............................................. 71

Variation to amounts of additional tax previously r e p o r t e d .................................................................. 203

Volume of work ........................................................ 66

Withholding tax ........................................................ 85

Wool contributory charge—S e e ‘Wool Tax’. Wool tax— Amendments to the Acts ................................... 114

Breaches and evasions of the A c t s ......................... 63

C o l le c ti o n s ............................................................. 26

Cost of c o l l e c t i o n ................................................... 73

General .................................................................. 113

Rates of t a x ............................................................. 113

Refunds of revenue .............................................. 31

R e v e n u e .................................................................. 32

S ta ti s t i c s .................................................................. 115

Tax outstanding ................................................... 32

Tax written o f f ........................................................ 35

Work volume ........................................................ 70

Work v o l u m e ............................................................. 66

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