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Wednesday, 16 September 1942

Mr CHIFLEY (Macquarie) (Treasurer) . - Some thought has been given to the matter of a right of appeal, which has been raised by the Leader of the Opposition (Mr. Fadden) and the honorable member for Robertson (Mr. Spooner). So many decisions will have to be reached in regard to minor matters, and others that could be the subject of agreement between the parties concerned, that a good deal of work would be thrown on a board such as the Board of Reference if it had to deal with all the appeals that came forward. A provision similar to that now proposed was enacted in connexion with the Federal entertainments tax that previously operated and it also operates in respect of every State entertainments tax. I do not suppose that the public has always been satisfied, but generally grievances have been satisfactorily dealt with by the commissioners in the different States. I cannot imagine that many of the small matters that have to be dealt with would be worthy of pursuing beyond discussion with the department. It is quite true that the Commissioner would not be able to deal with all minor matters that were raised. Developments may warrant the setting up of a special body. The Board of Referees and the Board of Review are already so overloaded that steps have had to be taken to relieve them of some of their work. It would hardly seem the function of a board with a chairman drawing a salary of £2,000 a year to determine whether or not a certain percentage was correct, or a certain subject was educational or otherwise. Who could determine such a matter better than an officer who was on the spot? But I am quite willing to examine the suggestion of the Leader of the Opposition.

Mr Fadden - We can see how the act works.

Mr CHIFLEY - In reply to the points raised by the honorable member for Fawkner (Mr. Holt), I say that it is anticipated - and for that reason I have asked that the bill be dealt with to-day - that all tickets will be available before the proclamation of the act. Tickets already in the hands of the States will be capable of being used so long as they do not refer to State tax. I understand that arrangements will be made by the taxation authorities which will ensure the use of the majority of such tickets. It is hoped that the act will be in force by the 1st October.

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