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Wednesday, 2 November 1910

Senator RAE (New South Wales) . - I think that the members of the Opposition are raising an unnecessary storm. The period which is mentioned in this and the succeeding clause will practically amount to two months. The Commissioner must give not less than one month's notice, and then the taxpayer will have thirty days therefrom in which to make the payment. Honorable senators on the other side have spoken of the Gazette not being read by any one, but they know that the newspapers, both daily and weekly, extract and publish any information it contains which is likely to interest their readers. Surely it is known on the other side that that is done all over the Commonwealth in regard to much more trivial matters than the payment of a land tax? I have no doubt that the taxpayers will soon get to know when this tax is payable to the Treasury.

Clause agreed to.

Clause 48 -

Every person who fails to pay the amount payable by him in respect of land tax before the expiration of thirty days after it has become due shall be liable by way of additional tax to a further amount of ten per centum on the amount of the tax.

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