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Thursday, 5 December 1985
Page: 2992

Senator MESSNER(11.20) —I just want to go back to the point made by Senator Parer and to reiterate for the Minister's benefit that we are talking about a contractor or an operator at a mining site whose visitors have a meal in the in-house canteen dining facilities. The question that Senator Parer sought to ask, as I understand it, was whether, in the first place, the cost of that meal would be deductible, as it would be for any employee subject, as the Bill spells it out, to the imputation of the $30 amount being classed as income to the company, or whether it would be a double tax.