House of Representatives

Income Tax and Social Services Contribution Assessment Bill (No. 2) 1962

Income Tax and Social Services Contribution Assessment Act (No. 2) 1962

Second Reading Speech

Motion (by Mr. Swartz)

agreed to - That leave be given to bring in the following bills:-

A bill for an act to provide Benefits for certain Members of the Defence Force who have served on Special Service outside Australia, and for purposes connected therewith;
A bill for an act to amend section three of the Repatriation (Far East Strategic Reserve) Act 1956 in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962, and to amend section thirteen of the first-mentioned Act;
A bill for an act to amend sections fifty, eighty-three and eighty-six of the Repatriation Act 1920-1961, as amended by the Repatriation Act 1962, in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend section one hundred and one of the Re-establishment and Employment Act 1945-1959 in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend section four of the War Service Homes Act 1918-1961, as amended by the War Services Homes Act 1962, in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend section four A of the Commonwealth Employees' Compensation Act 1930-1959 in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend the Social Services Act 1947-1961, as amended by the Social Services Act 1962, in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend section one hundred and twenty-eight of the Broadcasting and Television Act 1942-1956, as amended by the Broadcasting and Television Act 1960-1961, in consequence of of the enactment of the Repatriation (Special Overseas Service) Act 1962;
A bill for an act to amend section nine of the Estate Duty Assessment Act 1914-1957 in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962, and

A bill for an act to amend sections twenty-three, seventy-nine B and two hundred and sixty-five A of the Income Tax and Social Services Contribution Assessment Act 1936- 1961, as amended by the Income Tax and Social Services Contribution Assessment Act 1962, in consequence of the enactment of the Repatriation (Special Overseas Service) Act 1962.

Mr. Swartz (Darling Downs-Minister for Repatriation) (10.59).-I move-

That the bills be now read a second time.

Mr. Speaker, my speech relates principally to the Repatration (Special Overseas Service) Bill 1962...

Consequential amendments to a number of other acts will also be required. Again, the purpose of the amendments is to ensure that conditions currently applying under those acts in consequence of the Repatriation (Far East Strategic Reserve) Act will extend to those in comparable circumstances for whom provision is now being made under the Repatriation (Special Overseas Service) Bill. The details of the consequential amendments can be explained at the committee stage if honorable members wish. It may be convenient, however, if I refer briefly to the acts concerned and the nature of the amendment proposed in each case...

Income Tax and Social Services Contribution Assessment Act-The concessions available in respect of service with the British Commonwealth Far East Strategic Reserve will be made available in respect of service to which the new legislation applies. ...

To sum up, this is the effect of the Repatriation (Special Overseas Service) Bill and the consequential bills which I have mentioned: Australian servicemen serving in Malaya will continue to receive the same benefits as under the Repatriation (Far East Strategic Reserve) Act 1956 and associated legislation in respect of future service which is in prescribed areas in Malaya. Other Australian servicemen henceforth servin under similar conditions in the Republic of Viet Nam and such additional areas as may in future be prescribed will be able to have the same benefits extended to them to meet contingencies of special overseas service. The Repatriation (Special Overseas Service) Bill will confer substantial benefits on those members of the forces on special overseas service of the nature I have indicated.

I commend the bills to the House.


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