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Wednesday, 2 April 1941

Senator LECKIE (Victoria) (Assistant Minister) .- Senator A.J. McLachlan has apparently not studied paragraph (a) of the definition of wages. It provides that wages include -

Any payment made under any prescribed classes of contracts to the extent to which that payment is attributable to labour.

Therefore, unless a particular class of contract is prescribed the pay-roll tax will not apply to the wages paid. The safeguard is that the class of contract will have to be prescribed before the payroll tax will apply to it. Therefore there will ;be no fear of double taxation.

Senator ALLAN MACDONALD (WESTERN AUSTRALIA) - Will a man whose business wage bill amounts to £18 10s. a week be liable to pay the tax if amounts which he pays for domestic help or a nurse to mind his children bring his total outlay of wages to more than £20 a week?

Senator LECKIE - Ye3, but the tax would be payable only on the amount in excess of £1,040 per annum.

Clause agreed to.

Clauses 4 to 17 agreed to.

Clause 18 (Returns).

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