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Wednesday, 16 April 1980
Page: 1533


Senator Walsh asked the Minister representing the Treasurer, upon notice, on 19 March 1980:

(   1 ) Did a Mr G. Sear, acting manager of the Kununnurra Hotel claim as stated in the West Australian, dated 3 March 1980, that a 200 litre drum of fortified wine was given to a Mr S. Widdell in payment for work done at the hotel several months ago.

(2)   Is this the same Mr S. Widdell who was apprehended on 23 February 1980 with a 200 litre drum of fortified wine on an aboriginal reserve.

(3)   Does the Income Tax Assessment Act 1936 require that appropriate PA YE deductions must bc made from payment of this kind.

(4)   Will the Treasurer ask the Deputy Commissioner of Taxation to investigate this matter in order to determine whether Mr Sear and Mr Widdell or any other persons have breached the Act, with a view to taking the necessary action against them.


Senator Carrick - The Treasurer has provided the following answer to the honourable senator's question:

(1)   and (2) I understand that there were press reports about such incidents but I have no personal knowledge of the persons said to be involved or of the incidents alleged.

(3)   and (4) The administration of the income tax law is, of course, a matter for the Commissioner of Taxation. The secrecy provisions of that law expressly forbid the communication of information about an individual taxpayer's affairs. I am therefore unable to say whether any action has been taken by the Australian Taxation Office, or is proposed to be taken, in relation to these matters but I do not doubt that they have come to the notice of that Office. I add that the income tax law makes no provision for the application of PA YE to payments of this general kind. However, a specific provision of that law requires the inclusion in a taxpayer's assessable income of the value to him or her of all allowances, gratuities, compensations, benefits, bonuses and premiums allowed, given or granted to the taxpayer in respect of, or for or in relation directly or indirectly to, any employment of or services rendered by him or her, whether so allowed, given or granted in money, goods, land, meals, sustenance, the use of premises or quarters or otherwise.







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