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Thursday, 21 May 1936

Senator ARKINS (New South Wales) . - I cannot understand why Senator Duncan-Hughes should move the amendment, because the clause has doubtless been drafted with the object of dealing with the entrepreneur and with vaudeville and other artists who visit this country, and who carry practically all their assets in one bag. Some who travel from one country to another with extraordinary facility, earn £50 a week, but spend £55 weekly. In these circumstances the Commissioner should have power to obtain a guarantee that their income tax will be paid before they leave Australia. Some artists, pugilists, wrestlers and others earn enormous sums.; I have heard of one who made a net profit of £30,000 in Australia.

Senator Duncan-Hughes - Even if the amendment be carried, the clause will still remain operative.

Senator ARKINS - I realize that, but as the Minister pointed out, provision must be made to obtain the tax by means of a guarantee. An ordinary Australian citizen who wishes to go abroad would not experience any difficulty in making arrangements with the Taxation Department, and I believe that in many cases a clearance could be obtained at the office where passports are issued without even visiting the Taxation Department. I shall oppose the amendment.

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