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Wednesday, 26 October 1910

Senator GARDINER (New South Wales) .- I think that the clause will be made perfectly clear if we strike out the. words " who after the thirtieth day of June but." I have in my mind estates which, during the last year, have been cut up in different parts of New South Wales, and which, to all intents and purposes, are the property of the vendors until the terms, extending in many cases over many years, have been completed. I do not think it is fair or just to tax men who have parted with their land, in some cases to an enormous amount, particularly when you exempt from taxation those who did the same thing between June and September. I hope that the Minister will carefully read the clause, and see if he cannot consent to the alteration I have suggested. That, to my mind, would leave the clause in less doubt, and also exempt those who have subdivided their estates in a bond fide manner. I hope that the Government will yet reconsider their position.

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