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Wednesday, 26 November 1941

Mr SPOONER (Robertson) .- I support the amendment. There will be no onus on members of the public to make a return in respect of gifts which come within the ambit of clause 14 and are thus not taxable. The public will be relieved to know that, because it appeared at one stage possible that whether a gift was taxable or not, returns would have to be made.

Amendment agreed to.

Clause, as amended, agreedto.

Clauses 20 to 24 agreed to.

Clause 25- (3.) Gift duty shall also constitute a first charge on all property (other than money or negotiable instruments) comprised in the gift.

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