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Thursday, 7 August 1930

Senator E B JOHNSTON - If cigars, cigarettes, and tobacco are made taxable, could not the Government make some concessions with regard to mining and agricultural machinery?

Senator Daly - The Government could not accede to a request to levy this tax on cigars, cigarettes, and tobacco, because, as I have stated, those commodities are already heavily burdened. Additional taxation would kill the tobacco industry in Australia.

Senator Sir Hal Colebatch - Firewood is taxable except when it is sold to manufacturing industries for the purpose of fuel. Would firewood, sold to mining companies for fuel, be in that classification ?

Senator DALY - I am instructed by the Commissioner, who will be called upon to interpret this act, to say that he would regard firewood purchased by mining companies for the purpose of fuel as exempt.

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