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Wednesday, 2 November 1910

Question - That the new clause proposed to be inserted be inserted (Senator Vardon's amendment) - put. The Committee divided.

DIVISION:NOES 18 (8 majority) AYES 10 PAIRS 0

Majority ... ... 8






Question so resolved in the negative.

Proposed new clause negatived.

Clauses 59 to 63 agreed to.

Clause 64 - (1.) In any case where it is shown to the satis faction of the Commissioner that a taxpayer liable to pay land tax has become bankrupt or insolvent, or has suffered such a loss that the exaction of the full amount of tax will entail serious hardship, a Board consisting of the Commissioner, the Secretary to the Treasury, and the Comptroller-General of Customs, may release such taxpayer wholly or in part from his liability, and the Commissioner may make such entries and alterations in the assessment roll as are necessary for that purpose. (2.) The Commissioner shall be the Chairman of the Board, and the decision of the majority shall prevail. (3.) The Minister shall cause to be laid before both Houses of Parliament as soon as may be after the close of the financial year a full statement of all cases in which, and the grounds on which, liability has been so released.

Amendment (by Senator McGregor) agreed to -

That the word "roll," line 11, be left out.

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