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Wednesday, 20 May 1936

Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - The only explanation I can give is that contained in the commission's recommendation. If a person is not in receipt of a specified income he is not liable io pay income tax, but I can conceive of cases in which it would be necessary for the extensive powers which the Commissioner enjoys to be employed in connexion with persons who earn income but do not pay the tax. That is what the draftsman had in mind in framing this clause, and I am assured it is merely a drafting amendment.

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