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Thursday, 11 December 1930


Senator DALY (South Australia) (Vice-President of the Executive Council) . - The honorable senator will remember that these sales tax measures were dealt with in the dying hours of the last portion of this session. Each of the original sales tax assessment bills, as introduced into Parliament last session, contained a provision corresponding to the provision which it is now proposed to excise. During the passage of the bills, it was decided to replace each of these provisions, including what is now section 6 d of Act No. 3, by an amendment of clause 73 of Sales Tax Assessment Bill (No. 1). Amendments were prepared for that purpose and, except in the case of Sales Tax Assessment Bill (No. 3), were duly passed. The omission in the case of this bill was an inadvertent consequence of the extremely rapid passage of the bills during the closing moments of the session by the committee of the Senate. The provision in paragraph d of section 6 is unnecessary. Moreover, it has been found to be detrimental to the revenue.

Clause agreed to.

Title agreed to.

Bill reported without amendment; report adopted.

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







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