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Wednesday, 2 November 1910

Senator McGREGOR (South Australia) (Vice-President of the Executive Council) . - I think it would be wise if honorable senators would consider for a moment what this clause means. It deals with offences against the Act, and if Senator McColl will turn to clause 63, he will find that it provides that the regulations may prescribe scales of expenses for witnesses and others who are summoned before the Commissioner. The provision which is now under consideration deals with witnesses or taxpayers who, when they do come before the Commissioner, give false evidence, or who refuse to come before him when summoned to do so. This clause merely deals with an offence that may be committed under the Bill. The provision for which Senator Walker asks is really contained in clause 63.

Amendment negatived.

Clause agreed to.

Clause 67 - (1.) Any person who, with intent to defraud, in any return understates the unimproved value of any land, shall be guilty of an indictable offence

Penalty : Five hundred pounds and an amount equal to treble the amount of the tax which would have been evaded if the value stated in the return had been accepted as the unimproved value of the land; or forfeiture of the land undervalued or any part thereof. (2.) Where the value stated in the return is less, by twenty-five per centum or more, than the value as found by the jury, the value shall be presumed, in the absence of evidence to the contrary, to have been understated with intent to defraud.

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