House of Representatives

Income Tax Assessment Bill 1943

Income Tax Assessment Act 1943

Explanatory Memorandum

(Circulated by the Treasurer, the Honourable J. B. Chifley.)

Ed Note.

The original document included both the explanatory notes and the text of the related legislation. In the electronic copy, only the explanatory notes and headings of the related legislation,, have been retained.

CLAUSE 10.-DEDUCTION FOR MEMBERS OF THE DEFENCE FORCE AND MERCHANT SEAMEN.

Clause 10 of the Bill provides for the allowance of a special deduction to members of the Defence Force and to members of the merchant marine service serving on sea-going ships.

The definition of "mariner" in sub-section (4.) of the proposed substituted section 81 of the Principal Act requires that the master, officer, seaman, & c., should be employed by the owner or charterer of the ship.

It has since been ascertained that the radio operator and the assistant radio operator are not employed by the owner or charterer, but are employed by the Wireless Company which provides the wireless equipment and operators under contract with the shipowner.

The radio operators are accordingly not covered by the definition in the Bill, and the amendment is designed to ensure that they will receive the special deduction.

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