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Wednesday, 2 November 1910


Senator McGREGOR (South _ Australia) (Vice-President of the Executive Council) . - It will be observed that the tax has to be paid for the financial year. As will be seen by a reference to clause 48, when the month's notice given in the Gazette has expired a further thirty days have to elapse before any penalty is incurred for non-payment. So that practically the period for which Senator Gould asks is given. It would be going too far to give sixty days' notice in the Gazette, and to allow a period of thirty days thereafter.

Senator Sir JOSIAHSYMON (South Australia) [2.55]. - It is quite true that the tax has to be paid for the purposes of the financial year. But, of course, it is paid for the next financial year. The tax is levied at the beginning of the year, and the assessment is made on valuations at the 30th June. But the tax collected is for the succeeding year. Consequently a period of twelve months is available for the Government to get in the tax imposed. No harm can possibly happen to the revenue, and no impediment can be offered to the collection of the tax by the extension of the time. It has to be remembered that this tax has to be collected throughout the whole Commonwealth. I am sure that the departmental officer will come to the conclusion that a month is quite an inadequate period to allow.


Senator Rae - How does the area of the Commonwealth make it difficult for persons to pay their taxation?


Senator Sir JOSIAH SYMON - Because, owing to the size of the Common wealth, many people will not know of the date appointed. It is a mere matter of administration. Within the limited area of a State, perhaps a month's notice might be sufficient, but having regard to the fact that New South Wales allows sixty days, the Commonwealth might fairly make this period a minimum of sixty days. Indeed, I should think that three months would not be too much to allow. The tax has to be collected within a year, and if the Government were to allow three months they would still have nine months ahead of them for getting in the tax. The penalty of 10 per cent, is automatic. Every person who fails to pay the amount due before the expiration of the thirty days will have to pay 10 per cent, on the amount of the tax.







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