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Thursday, 21 September 1972
Page: 1855

Mr Webb (STIRLING, WESTERN AUSTRALIA) asked the Treasurer, upon notice:

(1)   Has he received a request from the Taxpayers Association that consideration be given to allowing as a deduction under section51 of the Income Tax Assessment Act, or as a concessional deduction, some or all of any payments made for the care of a child where such payments are made directly or indirectly to enable the taxpayer to produce assessable income.

(2)   If so, what decision has he reached in the matter.

Mr Snedden - The answer to the honourable member's question is as follows:

(1)   Yes.

(2)   As announced in my Budget Speech, the Government proposes to introduce legislation as soon as possible to assist in the establishment and running of child care centres operating on a nonprofit basis to benefit children from low income and other special need families. It is envisaged that these centres will cater for the children of working parents, giving priority of admission to children in special need, such as those from single parent families, and to children of sick or incapacitated parents.

The proposed assistance does not involve the use of the taxation system.

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