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Wednesday, 6 August 1930

Senator PAYNE (Tasmania) . - I regret that the Minister takes the view that the amendment will complicate the work of the department, and involve a reconsideration of the Government's financial proposals. Already there is provision in the act to allow as deductions contributions to charitable' institutions. I see no reason why the same principle should not be extended to contributions by sons to the support of their parents to the extent of, at most, £52 a year. Surely it is a stretch of the imagination to suggest that the question is an involved one. The income tax forms for the preparation of returns provide for certain deductions. No valid reason has been advanced why a taxpayer should not be allowed to include an amount paid towards the maintenance of his parents up to the sum stated. If necessary, he could attach a statutory declaration to satisfy the Commissioner that such payments had been made. When we are considering amendments to the act we should, whenever possible, remove any inequalities, so as to place the burden of taxation more evenly upon the taxpayers of the Commonwealth.

Amendment negatived.

Clause, as amended, agreed to.

Clause 12-

Section twenty-five of the principal act is amended -

(a)   by inserting, after paragraph (e), the following paragraph: - " (ea) any periodical subscription by a person in respect of hie membership of an association (whether corporate or unincorporate) unless -

(i)   that subscription is ex pressly allowable as a deduction under any of the provisions of this Act;

(ii)   the carrying on of a business, or the exercise of a vocation or calling, from which assessable income is derived by him is conditional upon such membership; or

(iii)   the association carries out, on behalf of its members, during the year in which the assessable income of person was derived, any activity of such a nature that, if carried out by that person on his own behalf, its expense would be an allowance deduction to that person under this act :

Provided that in a case to which this sub-paragraph applies the person shall be entitled to a deduction of only so much of his subscription as bears to the whole of the subscription the same proportion as the losses or outgoings so incurred by the association in carrying out that activity boar to the total losses and outgoings (not being in the nature of losses and outgoings of capital) of the association for that year;";

Section proposedto be amended -

25.   A deduction shall not, in any case, be made in respect, of any of the following matters: -

(e)   money not wholly and exclusively laid out. or expended for the production of assessable income:

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