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Wednesday, 16 September 1942

Mr FADDEN (Darling DownsLeader of the Opposition) . - I direct the attention of the Treasurer (Mr. Chifley) to clause 17, which provides -

Entertainments tax shall not bc charged on payments for admission to any entertainment where the Commissioner is satisfied -

(a)   that the whole of the takings thereof are devoted to public, patriotic, philanthropic, religious, or charitable purposes without any charges on the patrons for any expenses of the entertainment;

In the following paragraphs of the clause certain other exemptions are provided. No form of appeal against the Commissioner's decision is provided. Moreover, a heavy responsihility will rest upon the Commissioner in determining the facts in relation to the various classes of entertainments specified in the clause. The Commissioner should not be burdened unduly in this way. It is not fair to place such a responsibility upon him, seeing that he is already carrying heavy responsibilities in respect of other discretionary powers. It is particularly important, however, that some form of appeal should ibc provided against the Commissioner's decisions under the provisions of this clause.

Mr Scullin - Recourse may be had to the law courts.

Mr FADDEN - That is so, but it is expensive. Could not a board of review or something of the kind, be provided?

Mr Chifley - In practice, the officers of the Commissioner will determine the points.

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