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Wednesday, 16 December 1914

Senator PEARCE (Western Australia) (Minister of Defence) . - I cannot at the moment tell the honorable senator exactly what leases are to be excluded, from taxation. By another section of the Act, one-year leases are specifically excluded. I understand that some othersmall leases under the various State laws, such as small agricultural leases, and others, are also to be exempt from taxation. Our intention and object is to tax. leases which are of a. more or less permanent character.

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