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Thursday, 7 August 1930

Senator DALY (South AustraliaVicePresident of the Executive Council) (11:11 AM) . - Eggs will be exempted, and egg pulp when it is sold to the manufacturers of cakes.

Clause, as amended, agreed to.

Clauses 21 to 25 agreed to.

Clause 26 (Refunds of tax).

Senator Sir GEORGEPEARCE (Western Australia) [11.12 a.m.]. - This clause provides that where the Commissioner finds that a tax has been overpaid he may refund the amount that has been so overpaid. Should not the word "may" be altered to "shall"? Obviously, there should be a refund; the matter . ought not to be left to the discretion of the Commissioner.

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