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Wednesday, 16 August 1972
Page: 317


Mr Grassby asked the Treasurer, upon notice:

(1)   ls he able to say whether migrants settled in the United States of America, Canada and the Federal Republic of Germany are entitled to income tax concessions every year, if they support one or more members of their family in the country of origin.

(2)   If there is a concession in those countries, does a similar concession apply to migrants settled in Australia; if not, why not.


Mr SNEDDEN (BRUCE, VICTORIA) - The answer to the honourable member's question is as follows:

(1)   Advice received from the Commissioner of Taxation indicates that it is not practicable to make a precise comparison of the manner in which taxation concessions in relation to the maintenance of dependants apply in other countries because of fundamental differences in the various taxing systems. It is the Commissioner's understanding that deductions for the maintenance of dependants under the laws of the three countries named in your question are allowed as follows:

United States of America

A deduction is allowable only if the dependant is a United States citizen or resided in the United States, Canada, Mexico, Panama or the Canal Zone at some time during the year of income.

Canada

A taxpayer's spouse need not be a resident of Canada to enable the taxpayer to qualify for the married status deduction. Similarly, residence in Canada is not a pre-requisite for the allowance of a deduction in respect of a child, grandchild, brother, sister, or parent or grandparent dependent on the taxpayer by reason of mental oi physical infirmity. However, in respect of a niece, nephew, or an aunt or uncle dependent on the taxpayer by reason of menial or physical infirmity, it is necessary for that person to be resident in Canada.

Federal Republic of Germany

Personal allowances are granted in respect of a taxpayer and his spouse. The allowances are not conditional on the spouse being a resident. Similarly, the allowance in respect of a child is not conditional on the child being a resident. It is not known whether the German system makes provision for concessions in respect of dependants other than a spouse and children.

(2)   Under the Australian law, a taxpayer who is a resident may be entitled to a concessional deduction if he contributes to the maintenance of any, of the following dependants who are residents of Australia, namely, the spouse of the taxpayer, a daughter-housekeeper, a child less than 16 years of age, a student child, an invalid relative and a parent of the taxpayer or of his spouse. No deduction is allowable in respect of a dependant who does not qualify as a resident of Australia.

In the case of migrant taxpayer with a dependent wife and children overseas, it is the administrative practice of the Commissioner of Taxation to treat the wife and children also as residents of Australia if the taxpayer intends to bring them to this country. Concessional deductions are allowed for a period of up to 5 years on the basis that this period provides sufficient time to enable the taxpayer to make the necessary transport and accommodation arrangements. If the dependants have not taken up physical residence in Australia after 5 years, the concessional deductions are discontinued on the ground that there are no indications that the dependants intend migrating to Australia.

Canberra: Pre-school or Child-minding Centres (Question No. 5721)


Mr Enderby asked the Minister for

Education and Science, upon notice:

(1)   What is the ratio between the number of pre-school or child minding centres in Canberra and the population of Canberra.

(2)   Who determines the ratio and how is it determined.

(3)   How many (a) Government operated and (b) privately operated child-minding and preschool centres are there in Canberra.


Mr Malcolm Fraser (WANNON, VICTORIA) - The answer to the honourable member's question is as follows:

(1)   The ratio of pre-schools and child minding centres in Canberra to the population of Canberra is1 to 2,381. This answer is calculated on the following figures:

Estimated population of Canberra as at May 1972-150,000

Number of pre-schools in Canberra as at May 1972-54

Number of licensed child-minding centres in Canberra as at May 1972 - 9

Total of pre-schools and child-minding centres in Canberra as at May 1972-63

The Department of the Interior has provided the information relating to child minding centres in Canberra.

(2)   The Department of Education and Science does not provide pre-schools on a population ratio basis. Using projected population estimates, the Department endeavours to provide a pre-school place for all four-year-old children in the year prior to attending infants school, and whose parents wish them to have pre-school experience. It is not always possible to provide a place for each child in his/her neighbourhood, particularly in developing areas of Canberra, but places are normally available providing parents are prepared to transport their children to established preschools. Any vacancies remaining after fouryearolds are accommodated are then made available to three-year-old children. The Government is not involved in the provision of child minding centres in the A.C.T. other than requiring them, under the conditions of the Child Welfare Ordinance, to be licensed with the Department of the Interior.

(3)   (a) There are 54 Government operated preschools in the Australian Capital Territory. Two Occasional Care Centres for pre-school age children are operated in Canberra by the Canberra Mothercraft Society which is subsidised by the Department of Health. The Department of the Interior provides and maintains the two centres and meets the teachers' salaries. Parents make a small contribution to the Mothecraft Society for the service provided,

(b)   Nine privately run licensed childminding centres operate in the A.C.T. Two are run on a non-profit basis, one at the Australian National University, and the second at St Phillips Church, O'Connor.

Commonwealth Technical Scholarships (Question No. 5838)


Mr Whitlam asked the Minister for

Education and Science, upon notice:

(1)   How many Commonwealth technical scholarships were available in 1972 in each State and Territory.

(2)   How many students competed for these scholarships in 1971 in each State and Territory and what (a) number and (b) percentage of them were awarded scholarships.

(3)   What were the (a) numbers and (b) percentages of scholarships awarded in 1972 to students who at the time they competed were attending (i) Government schools, (ii) Catholic schools, (iii) other non-government schools and (iv) other institutions or no institution in each State and Territory.

(4)   What were the (a) numbers and (b) percentages of scholarships awarded in 1972 to students who at the time they competed were attending schools or institutions in (i) metropolitan and (ii) other areas in each State and Territory.

(5)   What were the (a) numbers and (b) percentages of scholars who, in accepting the scholarships in 1972, elected to use them for (i) fulltime and (ii) part-time studies in each State and Territory.

(6)   What were the (a) numbers and (b) percentages of scholarships awarded to (i) men and (ii) women in 1972 in each State and Territory.

(7)   What amounts have been prescribed for the various payments to (a) full-time and (b) part-time students.

(8)   What is the cost of the Technical Scholarship Scheme in 1972.

(9)   As the then Minister told me on 22nd September 1970 (Hansard, page 1494) that scholarship statistics are compiled as at 30th June each year and are normally available in the middle of August, will he himself answer this question earlier than he answered the similar question in 1971 (Hansard, 28th September 1971, page 1600).


Mr Malcolm Fraser (WANNON, VICTORIA) - The answer to the honourable member's question is as follows:

(1)   The following numbers of Commonwealth Technical scholarships were available in 1972:

 

(2)   The number of students who competed for 1972 Commonwealth Technical scholarships and, of these, the number and percentage who accepted awards are as follows:

 

(3)   The numbers and percentages of scholarships accepted in 1972 by students who at the time they competed were attending the types of schools or institutions named are as follows:

 

(4)   The numbers and percentages of scholarships accepted in 1972 by students who at the time they competed were attending schools or colleges in metropolitan and other areas are as follows:

 

(5)   The numbers and percentages of students who, in accepting scholarships in 1972. elected to use them for full-time and part-time study are as follows:

 

(6)   The numbers and percentages of scholarships accepted by men and women in 1972 are as follows:

 

(7)   The benefits payable each year to holders of Commonwealth Technical scholarships are as follows:

(a)   Full-time students

(i)   a living allowance of $200,

(ii)   a textbook and equipment allowance of $50, and

(iii)   a fees allowance of up to $150 as reimbursement for expenditure on compulsory tuition fees (excluding fees for board and lodging), compulsory service fees (e.g., sport and library fees) and compulsory examination fees.

(b)   Part-time students

(i)   an allowance of $100, and

(ii)   a reimbursement of expenditure on compulsory fees up to $100.

(8)   Estimated expenditure on the Commonwealth Technical scholarship scheme in 1972 is $1,075,000.







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