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Thursday, 14 June 1928

Dr EARLE PAGE - Gifts and donations are not regarded as income, and therefore are not liable to income taxation. The returned soldiers, however, also requested that the entertainments tax in respect of the benefit performance held in Sydney on Monday night, should be waived. The Entertainments Tax Act exempts only entertainments the whole proceeds of which are to be devoted to a specific public purpose. In this instance the whole of the ordinary charge for admission was retained by the theatrical management, and therefore only part of the proceeds will be received by Captain Kingsford Smith and his companions. The Government is prepared, however, to place a sum on the estimates to refund the . taxation collected in respect of the amount received for the seats in excess of the ordinary charge.

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