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Tuesday, 14 May 1957

Mr McMAHON (Lowe) (Minister for Primary Industry) . - I am glad that the honorable member for Chisholm (Sir Wilfred Kent Hughes) has raised this question, but 1 think that he will be one of the first to agree that it has been the custom in the past, when exemptions from the PaY. ment of income tax and social services contributions have been granted, to provide for those exemptions in the income tax legislation itself. I think that that is the more appropriate place to embody such an amendment as he has suggested.

This bill relates to National Service trainees. I think that the honorable gentleman will also know that unless this matter is given the most careful consideration we might be in danger, perhaps, of creating anomalies, not only insofar as national service trainees are concerned, but also insofar as volunteers are concerned. I remind the honorable gentleman that in certain cases volunteers overseas receive not income tax exemptions but other allowances. The Government is glad the honorable gentleman has raised this question and has pointed out the circumstances associated with it. I assure him that, if appropriate representations are made, they will be fully considered by the Government.

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