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Wednesday, 11 October 1972
Page: 1409

Senator DEVITT - I ask the AttorneyGeneral: What is the present constitutional position regarding zone allowances under the taxation system? Has it not been quite definitely established that zone allowances introduced in 1945 have withstood a High Court test as to validity and has the constitutionality of such allowances been put beyond question?

Senator GREENWOOD - The honourable senator's question is clearly one which invites me to express a legal opinion, and I do not propose to do so. Zone allowances have been introduced by an Act of this Parliament and that Act of Parliament is a valid Act in respect of which rights and obligations have been incurred. It is a fact that the High Court at some stage was asked to hear argument and did hear argument as to the validity of those provisions and I think a perusal of that High Court judgment would indicate that the assumption which the honourable senator has made in his question may or may not be borne out. However, on this matter there are differing views which are essentially legal views. If he examines the High Court judgment in the case of Clyne v. The Commissioner of Taxation he will find an answer to his question.

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