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Tuesday, 9 October 1984
Page: 1464

Senator MESSNER(3.59) —I do not wish to reiterate the arguments which we propounded last night on this matter except to say once again that I believe that tax deductibility or otherwise of fodder and other gifts in kind made in the circumstances surrounding the Ash Wednesday fires on 15 February 1983 in South Australia and Victoria was a definite undertaking by the then Prime Minister, Mr Malcolm Fraser. As far as I can recall, that decision was properly communicated to the Premier of South Australia at the time. Consequently I believe a binding undertaking was given to the people of South Australia that this tax deduction would be made available. Accordingly, we on this side of the House feel perfectly justified with the amendment we propose.