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Thursday, 7 August 1930

Senator DALY (South Australia) (Vice-President of the Executive Council) (11:27 AM) . - I move -

That after the word " particular " the following be inserted: - " (a) for providing for the making of such refunds as are, in the opinion of the Commissioner, necessary for the purpose of obviating double taxation of the sale value of any goods under two or more acts of the Parliament relating to the payment of sales tax; and (b)".

This amendment is connected with the amendments of clause 6 of acts Nos. 3, 4, 7 and 8, by which it is proposed to omit the provisions exempting, under each of those acts, any goods the sale value of which has been taxed under some other act. Those provisions were intended to prevent double taxation wherever it was capable of arising. They have been found, however, to he inadequate for that purpose. Moreover, the effect of exempting any goods in respect of which sales tax has already heen paid would defeat the intention to impose the tax . on the sale by the last wholesaler who handles the goods. Instead, therefore, of extending to other acts the exemptions in acts Nos. 3, 4,6 and 7, it is proposed to provide for the making of regulations to prevent, double taxation wherever it is likely to arise That will not only ensure the proper incidence of the tax, but will also be a safeguard against any unintended cases of double taxation which may be shown to exist when the somewhat complex scheme of legislation is put into practice.

Amendment agreed to.

Clause, as amended, agreed to.

First schedule -

The following goode manufactured in Australia: -

Bacon and hams.

Bags and sacks used for marketing primary products as described in paragraph (g) of section twenty of this act and items specified in this Schedule.



Boxes, cases and crates, and wood in shooks for the manufacture of boxes, cases and crates, used in marketing any goods specified in this schedule, or in paragraph (g) of section twenty of this act, when the Commissioner is satisfied that the boxes, cases and crates have been or will be so used within such time as the Commissioner considers reasonable in the circumstances.

Butter, including margarine and similar substitutes for butter.




Compressed air.


Dried fruits.

Electric current for lighting or power.

Fertilizers and raw materials for use in the manufacture of fertilizers.

Flour, including bran, pollard and semolina.

Foods for poultry, birds and live stock.

Gas, commercially known as coal gas.

Meat, raw.

Metals as recovered from ores.

Milk products, viz., casein, milk powder, milk, condensed or concentrated.


Pastry, but not including cakes or biscuits.




Water supplied by public bodies or public authorities; and

Wool packs.

Senator DALY(South Australia-

Vice-President of the Executive Council) [11.29 a.m.].- I move-

That the following item be inserted - " Briquettes ".

The exemption of briquettes will not affect the estimated revenue from the sales tax, as the estimates were made on the assumption that sales by any authority under a State Government would be exempt. The specific exemption of State Government products was withdrawn because of the contention in another place that the exemption of the commercial enterprises of any government would give that government an unfair advantage in competition with private enterprises. That condition has no application to the exemption of briquettes, in the production and sale of which there is no competition in Australia.

Senator McLachlan - Do not briquettes compete with firewood?

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