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Wednesday, 10 December 1930

The PRESIDENT - Are they covered by this bill?

Senator E B JOHNSTON - No; they occur in the principal act.

The PRESIDENT - I think I am right in saying that there are nine principal acts.

Senator E B JOHNSTON - The anomalies occur in the schedule of each act. For instance,oregon for mining purposes is exempt. The Western Australian mines use sawn jarrah and sawn karri, on which sales tax has to be paid, whereas the Oregon used by Broken Hill mines is exempt.

Senator Daly - On a point of order, I draw attention to the title of the bill, and ask whether a general discussion on items covered by sections and schedules not proposed to be amended by this bill is in order?

The PRESIDENT - The honorable senator must confine his remarks to the provisions of the principal act proposed to be amended by this bill.

Senator E B JOHNSTON - I am sorry that the Minister did not allow me to continue my remarks.

Senator Daly - The honorable senator can speak on the adjournment.

Senator E B JOHNSTON - I shall certainly take another opportunity to discuss the matter, but it could have been better dealt with on this bill.

Senator Sir GEORGEPEARCE (Western Australia) [9.23]. - After listening to Senator Payne, Senator Glasgow, and Senator Daly, it seems to me that there is an inconsistency in this bill, but not sufficient to justify the extreme step of rejectingit. By doing so we should probably get into just as inconsistent a position. I understand that sales tax is charged on the material and labour in a ready-made suit, but that, if the bill is not agreed to, it cannot be charged on the labour employed in making a madetoorder suit. It is the wealthier people in the community who generally buy made-to-order suits, and if the bill is not passed we shall continue the anomaly of imposing a higher tax on the ready-made suit, which is usually bought by the poorer section of the community. The object of the bill is that a tailor, although a retailer, shall pay sales tax on the full cost of the made-to-order suit.

Senator Daly - That is so.

Senator Sir GEORGE PEARCE - I think it is a reasonable proposal. Other- wise, we should differentiate in favour of the suit -worn by the wealthier man as against the suit purchased by the poorer man.

Question resolved in the affirmative.

Bill read a , second time.

In committee:

Clause 1 - (Short title).

Senator Sir George Pearce - Senator Payne, I rise to a point of order. You are, I understand, one of the panel of temporary chairmen, and I ask if it is possible for you to take the chair whilst the Chairman of Committees is in the chamber. I understand that a temporary chairman can occupy the chair only . when ' the Chairman of Committees is absent.

The- TEMPORARY CHAIRMAN (Senator Payne). - The President's warrant appointing temporary chairmen calls upon them. " to act as temporary chairmen when requested so to do by the Chairman of Committees". Standing Order 28a also provides for the appointment of a panel of temporary chairmen to act as chairmen "when requested so to do by the Chairman of Committees ". The Chairman of Committees has requested ihe to take the chair.

Clause agreed to.

Clauses 2 to 4 agreed to.

Title agreed to.

Bill reported without requests; report adopted.

Standing and Sessional Orders suspended, and bill read a third time.


Absence oe Minister from Senate: - Christmas Vacation - New South Wales Wage Tax- Sales Tax - Duty on Glass.

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