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Tuesday, 29 May 1928

Dr EARLE PAGE - On the 27th

April, 1928, the honorable member for Perth (Mr. Mann) asked the following questions : -

1.   What is the practice of the Commissioner of Taxation in respect of refunds of tax accruing pursuant to section 4 of the Wartime Profits Tax Assessment Act 1926. Were the refunds made without an application being made by the taxpayer?

2.   Has the practice been to withhold the refunds pending an application for them; if so, what is the amount of refunds due but still not applied for.

The Commissioner of Taxation has now furnished the following information: - 1 and 2. All cases in which section 4 was applicable were located, and refunds were made by the Deputy Commissioners of Taxation, where necessary, irrespective of whether the taxpayers applied for such refund or not. The reports of Deputy Commissioners indicate that there are only four cases in the whole of the Commonwealth in which refunds have yet to be made under section 4. The returns of two of these taxpayers are lodged in Central Office, and action is being taken to effect refunds as soon as possible. The remaining two cases are being dealt with in the Adelaide office of this department. In these last two cases, the taxpayers have decided to have their assessments amended by bringing live stock into account at market values under section 1 (3) of the above act. Action to effect amendments under section 4 has, therefore, been postponed in these two cases, pending receipt from the taxpayers of details of market values.

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