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Tuesday, 25 November 1941

Mr LAZZARINI (Werriwa) (Minister assisting the Treasurer) . -I move - that all the words after "principal act" be omitted, and the following words inserted in lieu thereof: - " is amended -

(a)   by omitting from paragraph (a) of the definition of ' employee ' the word 'and' (last occurring);

(b)   by adding at the end of the definition of ' employee ' the following word and paragraph : - ; and (c) includes any member of the Defence Force; '; and

(c)   by omitting paragraph (a) of the definition of ' salary or wages ' and inserting in its stead the following paragraph : -

(a)   under any contract which is wholly or substantially for the labour of the person to whom the payments are made; ' ".

The purpose of this amendment is to bring members of the Citizen Forces under the provision for the payment of income tax by instalments.

Amendment agreed to.

Clause, as amended, agreed to.

Clause 2S postponed.

New clauses 4a and 20a.

Motion (by Mr. Lazzarini) agreed to -

That the following newclauses be inserted: - "4a. Section twenty-six of the principal act is amended by inserting after paragraph (e) the following paragraph-: - : (ea) the value to any taxpayer who is a member of the Defence Force of all allowances given or granted in respect of his service as such a member, whether so given or granted in money, goods, meals, sustenance, the use of premises or quarters, or otherwise-; ' ". 20a. The heading to Division 17 of Part III. of the principal act is amended by omitting the words ' on Income Taxed Abroad and on Business Income'.".

Postponed clause 28 consequentially amended and, as amended, agreed to.

Title agreed to.

Bill reported with amendments; report - by leave - adopted.

Bill - by leave - read a third time.

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