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Wednesday, 2 April 1941

Senator A J McLACHLAN (SOUTH AUSTRALIA) . - I direct attention to the provision that " wages " means -

Anywages, salary, commission, 'bonuses or allowances paid or payable (whether at piecework rates or otherwise and whether paid or payable in cash or in kind) to any employee as such.

Following those words different classes of payments are set forth. It seems to me that the definition is sufficiently wide to cover a contractual relationship, and that in the case cited the contracting company will have to pay tax on its pay-roll because it employs shearers practically all the year round. Then the tax will be levied on the grazier because piecework is included in the definition. Although the shearing might be described as piece-work the whole relationship is contractual because the contracting company supplies the labour and materials necessary and the grazier contracts to pay for the accommodation of the shearers. All that the grazier does is to facilitate the contracting company's work. I want to know whether there is any provision in the hill for relief in a case of that kind. The regulation making power set forth in the bill does not appear to be sufficiently wide to give relief in such cases.

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