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Wednesday, 2 April 1941

Senator A J McLACHLAN (SOUTH AUSTRALIA) . - I understood that an undertaking was given by the Government in the House of Representatives that this clause would be perused with a viewto ascertaining the possibility of meeting requests made in that chamber and repeated in the Senate to-day by Senator Cooper that returns should be made quarterly instead of monthly. The clause as it now stands will be another burden on an already overburdened people. It will affect particularly primary producers, many of whom experience great difficulty iu compiling returns.

Senator LECKIE (VICTORIA) - Assistant Minister) [S.18]. - This matter was raised in the House of Representatives, but the Government could not accept the claim that returns should be quarterly instead of monthly on application. The Commissioner of Taxation has the power in certain circumstances to issue a certificate to enable returns to be made annually instead of monthly. At any rate, I cannot see the force of the argument that monthly returns would be a burden on employers. In 95 per cent, of cases, wages are paid weekly. When entries on wage sheets are transferred to ledger forms, it would not be difficult to duplicate those entries in order to fulfil the requirements of the law. Returns under the sales tax legislation, which are much more complicated documents than are the returns provided for in this legislation, have to be made monthly.

Clause agreed to.

Clauses 19 to 71 agreed to.

Schedule and Title agreed to.

Bill reported without amendment; report adopted.

Bill read a third' time.

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