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Wednesday, 17 December 1941

Mr SPENDER (Warringah) .- This measure provides that a rebate shall be allowed in respect of a spouse or female relative having care of the taxpayer's children under sixteen years of age if the spouse or relative is wholly maintained by the taxpayer, and if the income of the spouse or relative does not exceed £50. However, if the taxpayer's mother is wholly maintained by him, rebate is allowed irrespective of the income earned by the mother. Why is this distinction made? Again, why has the amount been fixed at £50. when the Government itself has indicated that it proposes to increase the amount to £63 in respect of old-age pensioners? Further, does the rebate apply only in the case of the taxpayer's mother, and not in the case of the taxpayer's father ?

Mr Chifley - A mother might be in receipt of some income which properly ought not to be taken into account.

Mr SPENDER - But it is proposed to allow the rebate in one case, and to refuse it in another.

Mr Chifley - That is true.

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