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Wednesday, 2 April 1941

Senator COOPER (Queensland) . - Take the case where a contractor enters into a contract with a grazier to shear his sheep and bale the wool and the grazier supplies quarters for the shearers. Suppose the grazier's expenses for the year, not including shearing, are £900, but shearing costs him £500, making a total of £1,400. Would the sum of £500 be deducted from the annual pay-roll of the grazier and the tax paid on the amount by the contractor?

Senator Leckie - That particular class of contract would not come within the terms of the measure unless prescribed by regulation.

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