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151

COMMONWEALTH OF AUSTRALIA.

No. 47.

JOURNALS OF THE SENATE.

THURSDAY, 27th NOVEMBER, 1941.

1. Meeting of Senate.—The Senate met at half-past ten a.m., pursuant to adjournment.

2. PRAYERS.

3. P rinting Committee—F ourth R eport.—Senator J. B. Hayes brought up the following Report from the Printing Committee :— R eport. The Printing Committee have the honour to report that they have met in Conference witn the Printing Committee of the House of Representatives.

The Joint Committee, having considered the Petitions and Papers presented to Parliament since the last meeting of the Committee, and other Papers, motions for the printing of which were discharged from the Notice Paper of the House of Representatives, recommend that the following be printed :—

Australian Soldiers’ Repatriation Act—Repatriation Commission—Report for year 1940-41. National Debt Sinking Fund Act—National Debt Commission—Eighteenth Annual Report, for year 1940-41. Nauru—Report to Council of League of Nations on Administration of Nauru during

1940.

New Guinea—Report to Council of League of Nations on Administration of Territory of New Guinea for year 1939-40. Northern Australia Survey Act—Aerial, Geological and Geophysical Survey of Northern . Australia—Report of Committee for period ended 31st December, 1940.

Science and Industry Research Act—Fifteenth Annua] Report of Council for year 1940-41. '

Tariff Board Act—Tariff Board—Annual Report for year 1940-41. J. B. H ayes,

Senate Committee Room, for Vice-Chairman.

27th November, 1941.

Senator J. B. Hayes, by leave, moved—That the Report be adopted. Question—put and passed.

4. P apers.—The following Papers were presented, pursuant to Statute— Australian Imperial Force Canteens Funds Act—Auditor-General’s Report on the Audit of the accounts of the Trustees of the Australian Imperial Force Canteens Fund, for year 1940-41. Commonwealth Railways Act—Report on Commonwealth Railways Operations, for year

1940-41.

Lands Acquisition Act—Land acquired at Tamworth, New South Wales—For Defence purposes. National Security Act— By-laws—Controlled areas. Orders—

Prohibited places (3). Protected areas (6). Taking possession of land, &c. (43). Use of land (8). Regulations—Statutory Rules 1941, Nos. 262, 263, 265, 266, 267, 268, 269, 270, 271.

6. Questions.—Questions on notice were answered.

6. I ncome Tax Assessment Bill 1941.—Order of the Day read for the adjourned debate on the Question —That the Bill be now read a second time. Debate resumed. .

Question—put and passed. Bill read a second time. The Senate, according to Order, resolved itself into Committee for the consideration’of the Bill.

In the Committee.

Clauses 1 and 2 agreed to. Clause 3 debated and agreed to. Clauses 4 to 6 agreed to. Clause 7 read—

F.6318.

152 No. 47—27ίΛ November, 1941.

Senator Spicer moved an amendment, viz.—lines 8-11, leave out sub-clause (2.), insert the following new sub-clause :— “ (2.) The amendments efiected by the last preceding sub-section shall not apply to any dividends paid, credited or distributed if the dividends—

(а) were declared prior to the thirtieth day of October, One thousand nine hundred and forty-one; or (б) are paid out of profits arising from the sale or the compulsory resumption for public purposes of assets not acquired for the purpose of resale at a profit and that sale

or resumption, as the case may be, took place prior to the thirtieth day of October, One thousand nine hundred and forty-one.”. Debate ensued. Question—That the words proposed to be left out be left out—put. The Committee divided—

Ayes, 16.

Senator— Brand. Collett. Cooper. Crawford. Foil. Gibson.

Hayes, J. B. Hays, Herbert. Decide.

Senator— McBride. McLachlan, A. J. McLachlan, James.

McLeay. Sampson. Spicer.

Teller :

Senator Allan MacDonald.

Senator— Amour. Armstrong. Arthur. Ashley. Brown. Cameron. Courtice.

Cunningham.

Noes, 13. Senator— Darcey. Fraser.

Keane. Large.

Teller:

Senator Clothier.

And so it was resolved in the affirmative. Question—That the words proposed to be inserted be inserted—put and passed. Clause 7, as amended, agreed to. Clause 8 debated and agreed to. Clauses 9 to 12 agreed to.

Clause 13 read— Senator Allan MacDonald moved an amendment, viz.—line 23, leave out paragraph (6), insert the following new paragraph :— “ (b) by inserting in paragraph (d) of sub-section (1.), after the word ‘ Calls ’, the words, ' not

exceeding Fifty pounds,’ ; and Debate ensued. Question—That the words proposed to be left out be left out—put. The Committee divided—

Senator— Brand. Collett. Cooper. Crawford.

Foil. Gibson. Hayes, J. B. Hays, Herbert.

Deckle.

Ayes, 15. Senator— . McBride. McLachlan, A. J. . McLachlan, James.

Sampson. Spicer.

Teller :

Senator Allan MacDonald.

Senator— Amour. Armstrong. Arthur. Ashley. Brown.

Cameron. Courtice. Cunningham.

Noes, 13. Senator— Darcey. Fraser.

Keane. Large.

Teller :

Senator Clothier.

And so it was resolved in the affirmative. Question—That the words proposed to be inserted be inserted—put and passed. Clause 13, as amended, agreed to. Clauses 14 and 15 agreed to. Clause 16 debated and agreed to. Clause 17 read^—

On the motion of the Minister for Trade and Customs (Senator Keane) the following amendment was made, viz.—line 20, after “ interest ” insert “ which he had power so to acquire,”. Clause 17, as amended, agreed to. Clauses 18 to 23 agreed to. Clause 24 debated— Senator Allan MacDonald moved an amendment, viz.—page 9, line 40, after “ calls ” insert “ in

excess of Fifty pounds ” . Amendment agreed to. On the motion of Senator Allan MacDonald the following further amendment was made, viz.—page 10, line 1, leave out the calls ”, insert “ that excess ”.

Clause 24, as amended, agreed to. Clauses 25 to 29 agreed to. Clause 30 read— On the motion of Senator Spicer the following amendment was made, viz.—line 19, leave out

“ sixteen,” . Senator Spicer moved a further amendment, viz.—after sub-clause (2.) add the following new sub-clause :— “ (3.) The amendment efiected by section sixteen of this Act shall apply to all assessments

for the financial year beginning on the first day of July, One thousand nine hundred and forty-two.”

No. 47.—21th November, 1941. 163

Debate ensued. Proposed new sub-clause agreed to Clause 30, as amended, agreed to. Title agreed to. Bill to be reported with amendments.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time.

7. I kcome Tax B ill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resid en t, Message No. 90.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to impose a Tax upon Incomes ”, in which it desires the concurrence of the Senate. W. M. Nairn, House of Representatives, Speaker.

Canberra, 26th November, 1941. Suspension of Standing and Sessional Orders.—The Minister for Trade and Customs (Senator Keane), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay.

Question—put and passed. On the motion of Senator Keane the Bill was read a first time. On the motion of Senator Keane the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 7 agreed to. First to Fourth Schedules agreed to. Fifth Schedule debated and agreed to. Sixth and Seventh Schedules agreed to. Title agreed to. Bill to be reported without requests.

The President resumed the Chair ; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time. y

8. Estate D uty Bill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 89.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to amend the ‘ Estate Duty Act 1914-1940 ’ ”, in which it desires the concurrence of the Senate. W. M. Nairn, House of Representatives, Speaker.

Canberra, 26th November, 1941. '

Suspension of Standing and Sessional Orders.—The Minister for Trade and Customs (Senator Keane), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Keane the Bill was read a first time. Senator Keane moved—That the Bill be now read a second time. Debate ensued.

Question—put and passed. Bill read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 4 agreed to. Title agreed to. Bill to be reported without requests.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time. -

9. Gift Duty Assessment B ill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and re ad :— Mr. P resident, Message No. 91.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to provide for the Imposition, Assessment and Collection of a Duty on Gifts ”, in which it desires the concurrence of the Senate. W. M. N airn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

154 No. 47.—2,7th November, 1941.

Suspension of Standing and Sessional Orders.—The Minister for Trade and Customs (Senator Keane), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Keane the Bill was read a first time. Senator Keane moved—That the Bill be now read a second time. Debate ensued. Question—put and passed. Bill read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 3 agreed to. Clause 4 debated and agreed to. Clauses 5 to 47 agreed to. Title agreed to.

Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time.

10. Gift D uty Bill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read:— Mr. P resident, Message No. 92.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to impose a Duty upon Gifts ”, in which it desires the concurrence of the Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Minister for Trade and Customs (Senator Keane), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Keane the Bill was read a first time. On the motion of Senator Keane the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 4 agreed to. The Schedule agreed to. Title agreed to. Bill to be reported without requests.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time.

11. P ost and T elegraph R ates B ill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 93.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to amend the ‘ Post and Telegraph Rates Act 1902-1940 ’ ”, in which it desires the concurrence of the Senate. W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Postmaster-General (Senator Ashley), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Ashley the Bill was read a first time. Senator Ashley moved—That the Bill be now read a second time. Debate ensued. Question—put and passed. '

Bill read a second time. _

The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 4 agreed to. Title agreed to. Bill to be reported without amendment.

No. 47.—27th November, 1941. 155

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Ashley the Report from the Committee was adopted, and the Bill read a third time. ·

12. States Grants B ill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P r esid en t, Message No. 94.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to grant and apply out of the Consolidated Revenue Fund sums for the purposes of Financial Assistance to the States of South Australia, Western Australia and Tasmania ”, in which it desires the concurrence of the Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941. Suspension of Standing and Sessional Orders.—The Minister for Trade and Customs (Senator Keane), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay.

Question—put and passed. On the motion of Senator Keane the Bill was read a first time. Senator Keane moved—That the Bill be now read a second time. Debate ensued. Question—put and passed. Bill read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 6 agreed to. Preamble agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and' the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Keane the Report from the Committee was adopted, and the Bill read a third time.

13. Appropriation Bill 1941-42.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— .

Mr. P r esid en t, Message No. 95.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to grant and apply out of the Consolidated Revenue Fund a sum for the service of the year ending the thirtieth day of June One thousand nine hundred and forty-two and to appropriate the Supplies granted by the Parliament for that year ”, in which it desires the concurrence of the Senate.

W. Μ. N a ir n ,

House of Representatives, Speaker.

Canberra, 27t.h November, 1941. Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clause 1 agreed to. Clause 2 debated and agreed to. Clauses 3 and 4 agreed to. The Schedules agreed to.

Preamble agreed to. Title agreed to. Bill to be reported without requests.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

156 No. 47.—2.1th November, 1941.

14. Appropriation (Works and Buildings) Bill 1941-42.—Message from the House of Representatives.— The following Message from the House of Representatives was received and read :— Mr. P resident. Message No. 96.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to grant and apply a sum out of the Consolidated Revenue Fund for the service of the year ending the thirtieth day of June, One thousand nine hundred and forty-two for the purposes of Additions, New Works, Buildings, &c., and to appropriate such sum ”, in which it desires the concurrence of the

Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 4 agreed to. The Schedule agreed to. Preamble agreed to. Title agreed to.

Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

15. Supplementary Appropriation Bill 1939-40.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 97.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to appropriate a further sum out of the Consolidated Revenue Fund for the service of the year ended the thirtieth day of June, One thousand nine hundred and forty ”, in which it desires the concurrence of the Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941. Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay.

Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 and 2 agreed to. The Schedule agreed to. Preamble agreed to. Title agreed to.

Bill to be reported without requests.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

16. Supplementary Appropriation (Works and Buildings) Bill 1939-40.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 98.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to appropriate a further sum out of the Consolidated Revenue Fund for the service of the year ended, the thirtieth day of June, One thousand nine hundred and forty, for the purposes of Additions, New Works, Buildings, &c.", in which it desires the concurrence of the Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

No. 47.—27th November, 1941. 167

Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 and 2 agreed to. The Schedule debated and agreed to. Preamble agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

17. Loan Bill (No. 3) 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read:— Me . P resident, . Message No. 99.

The House of Representatives transmits to the Senate a Bill intituled “ A BUI for an Act to authorize the Raising and Expending of a certain Sum of Money ”, in which it desires the concurrence of the Senate. W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Postmaster-General (Senator Ashley), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Ashley the Bill was read a first time. On the motion of Senator Ashley the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 5 agreed to. The Schedule debated and agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Ashley the Report from the Committee was adopted, and the Bill read a third time.

18. Superphosphate B ounty B ill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 100.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to provide for .the Payment of a Bounty on Production of Superphosphate, and for other purposes ” , in which it desires the concurrence of the Senate. W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 3 agreed to. Clause 4 debated and agreed to. Clauses 5 to 13 agreed to. Preamble agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly.

168 No. 47.—27th November, 1941.

On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

19. Apple and P ear (Appropriation) Bill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 101.

The House of Representatives transmits to the Senate a Bill intituled “A Bill for an Act to grant and apply out of the Consolidated Revenue Fund a sum for the Purpose of repaying to the Commonwealth Bank of Australia Advances made for the Purposes of the National Security (Apple and Pear Acquisition) Regulations ”, in which it desires the concurrence of the Senate.

W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941.

Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator Fraser), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time.

On the motion of Senator Fraser the Bill was read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 and 2 agreed to. Preamble agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

20. P etroleum Oil Search Bill 1941.—Message from the House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P resident, Message No. 102.

The House of Representatives transmits to the Senate a Bill intituled “ A Bill for an Act to amend the ‘ Petroleum Oil Search Act 1936-1940 ’ ”, in which it desires the concurrence of the Senate. W. M. Nairn,

House of Representatives, Speaker.

Canberra, 27th November, 1941. Suspension of Standing and Sessional Orders.—The Minister for External Territories (Senator ITascr), pursuant to contingent notice, moved—That so much of the Standing and Sessional Orders be suspended as would prevent the Bill being passed through all its stages without delay. Question—put and passed. On the motion of Senator Fraser the Bill was read a first time. Senator Fraser moved—That the Bill be now read a second time. Debate ensued. Question—put and passed. Bill read a second time. The Senate, according to Order, resolved itself into Committee for the consideration of the Bill.

In the Committee.

Clauses 1 to 4 agreed to. Title agreed to. Bill to be reported without amendment.

The President resumed the Chair; and the Chairman of Committees (Senator Brown) reported accordingly. On the motion of Senator Fraser the Report from the Committee was adopted, and the Bill read a third time.

21. Leave of Absence to all Senators during Adjournment.—The Minister for Trade and Customs (Senator Keane), by leave, moved—That leave of absence be granted to every Member of the Senate from the determination of the sitting this day to the day on which the Senate next meets. Question—put and passed.

22. Next Meeting of the Senate.—The Minister for Trade and Customs (Senator Keane) moved—That the Senate, at its rising, adjourn till a day and hour to be fixed by the President, which time of meeting shall be notified to each Senator by telegram or letter. Debate ensued. Question—put and passed.

Ν ό. N l.-^X lth November, 1941. 159

23. I ncome Tax Assessment Bill 1941 .—Message from the ,House of Representatives.—The following Message from the House of Representatives was received and read :— Mr. P r esid en t, . Message No. 103.

The House of Representatives returns to the Senate the Bill intituled “ A Bill for an Act to amend the ‘ Income Tax Assessment Act 1936-1940 ’ ”, and acquaints the Senate that the House of Representatives has agreed to Amendments Nos. 1, 3, 6 and 7 made by the Senate, and has disagreed to Amendments Nos. 2, 4 and 5, as set forth in the annexed Schedule, and for the Reasons assigned therein.

The House of Representatives desires the reconsideration by the Senate of the Bill in respect of the Amendments disagreed to. W. M. N a irn, House of Representatives, Speaker.

Canberra, 27th November, 1941.

Ordered—That the Message be considered in Committee of the Whole forthwith. The Senate, according to Order, resolved itself into Committee for the consideration of Message No. 103 of the House of Representatives.

In the Committee.

Message read and considered.

Schedule of the Amendments made by the Senate to which the H ouse of R epresentatives . has D isagreed.

No. 2.—Page 5, clause 13, line 23, leave out paragraph (b), insert the following new paragraph :— . “ (b) by inserting in paragraph (d) of sub-section (1.), after the word ‘ Calls’, ' - the words ‘ not exceeding Fifty pounds,’ ; and ”. No. 4.—Page 9, clause 24, line 40, after “ calls ” insert “ in excess of Fifty pounds ”,

No. 5.—Page. 10, clause 24, line 1, leave out “ the calls ”, insert “ that excess ”. Reasons of the House of Representatives for disagreeing to Amendments Nos. 2, 4 and 5 of the Senate. 1. The proposal of the House contained substantially the tax concession at pre-war rates. 2. Deducting calls on shares in mining companies up to £50, irrespective of the income of the investor, would have the effect in some cases of subsidizing the investment up to £50 by 83 per cent.

3. The increased rate of tax is purely for war purposes and should not be used to give in war time approximately three times the rate of concession that was granted in peace time. 4. With full sense of our responsibility of the importance of conducting a successful war, this House cannot accept the amendment which involves a serious loss of revenue.

5. The excessive concession which (having regard to war taxation) the Senate amendment would involve is illustrated by the attached table.

CALLS.

Statement Showing T ax B enefits— P ersonal E xertion I ncome. Income shown is after Allowance of all Deductions except those for Calls and Statutory Exemption.

'

1937-38. 1041-12.

1041-42. Calls allowed as a deduction

Calls allowed up to maximum

ns a deduction. by way of rebate of £50—balance at i own rate. allowed as rebate at i own rate.

Individual—

£

£ $ . d . £ s. d . £ s . d .

Income . . .. 300

Benefit .. . . 0 16 7 1 2 3 6 13 4

Calls . . . . 50

Income . . . . 500

Benefit .. . . 1 14 6 I 7 9 7 18 4

CaUs .. .. 50

Income . . . . 750

Benefit .. .. 2 16 11 2 1 8 12 1 8

Calls . . . . 50

Income .. .. 1,000

Benefit .. .. 4 14 10 5 11 1 18 17 9

Calls .. .. 100

Income .. .. 2,000

Benefit . . .. 17 1 1 22 4 5 49 3 4

CaUs . . . . 200

Income . . .. 5,000

Benefit . · .. 4 0 19 2 41 13 4 7 2 17 2

CaUs . . .. 2 0 0

Income .. . . 5 , 0 0 0

Benefit ■ . .. 9!) 8 2 1 0 4 3 4 1 3 5 S 4

CaUs . . . . 5 0 0

Company— Income .. .. 4 0 , 0 0 0

Benefit .. .. o

o o

o o

g

5 5 0 0

Calls . . . . 1 ,0 0 0

. . / , ·', ..... ·. ... . .

F.6318.—2

160 No. 47.—27th November, 1941.

Statement S howing T ax B en efits of Calls of an Amount of £50—P ersonal E xertion I ncome.

Income shown is Income Remaining after Allowing all Deductions Except those for Statutory Exemption and £50 Calls.

Income.

1937-11)38. Allowed as a deduction.

1941-1942. Allowed by w ay of rebate a t

$ ow n rate.

1941-1942. Allowed as a deduction.

£ £ s . d . £ s . d . £ .1. d .

3 0 0 . . . . . . . . . . . . . . 0 1 6 7 1 2 3 6 13 4

5 0 0 . . . . . . . . . . . . . . 1 1 4 6 1 7 9 7 1 8 4

7 5 0 . . . . . . . . . . . . . . 2 1 6 11 2 1 8 1 2 1 8

1 , 0 0 0 . . . . . . . . . . . . . . 2 8 5 2 1 5 7 1 6 5 0

2 , 0 0 0 . . . . . . . . . . . . . . 4 8 3 5 11 1 3 2 1 8 4

5 , 0 0 0 . . . . . . . . . . . . . . 1 0 7 9 1 0 8 4 4 1 1 3 4

The Minister for Trade and Customs (Senator Keane) moved—That the Committee do not insist on Amendments Nos. 2, 4 and 5, disagreed to by the House of Representatives. Debate ensued. Question—put and passed.

Resolution to be reported.

The President resumed the Chair ; and the Chairman of Committees (Senator Brown) reported that the Committee had considered Message No. 103 of the House of Representatives in reference to the Income Tax Assessment Bill, and had not insisted on Amendments Nos. 2, 4 and 5, disagreed to by the House.

On the motion of Senator Keane the Report from the Committee was adopted.

24. Adjournm ent.—The Minister for Trade and Customs (Senator Keane) moved—That the Senate do now adjourn. Question—put and passed. The Senate adjourned at half-past six p.m. till a day and hour to be fixed by the President, which

time of meeting shall be notified to each Senator by telegram or letter.

25. Attendance.—Present, all the Members except Senators Aylctt, Collings, E. B. Johnston, Lamp (on leave), Uppill (on leave), and Wilson (on leave).

R. A. BROINOWSKI, Clerk of the Semite.

By Authority: L. F. J ohnston, Commonwealth Government Printer, Canberra.