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Tuesday, 29 September 1942

Mr RYAN (Flinders) .- I support the submission of the Leader of the Opposition (Mr. Fadden) that there should be a flat rate of exemption. Men serving in the defence forces are on a different footing from members of the civil service, and this justifies the granting of the exemption. Moreover, the majority of men serving in the forces are separated from their families, and des- pite the allowances made, their expenses are heavier than if they were living at home. That is a further justification for granting the exemption of £250. However, I cannot follow the argument of the honorable member for Warringah (Mr. Spender) when he seeks to make a distinction between men in operational units and those other units such as in the pay corps. Members of the pay corps are liable at any time to be sent to pay troops at Darwin and Port

Moresby, where they will share the risks with the troops. They are, therefore, equally entitled to this concession.

There is no reason, in my opinion, for including the field allowance in the total income to be taxed. In most instances, the field allowance is never received by the soldier ; he draws rations instead, and it is only when he goes on leave that he gets the actual money. No one likes to be taxed in respect of money which he does not receive. The Treasurer (Mr. Chifley) might well waive this claim, and I am convinced that if he did, the loss to the Treasury would not be great.

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