441
but without prejudice to any provisions of this Ordinance which enact that tax is to be charged in particular cases in respect of property, income and profits for a period other than the year preceding the year of assessment.
Taxes
not to be collectable
61. No tax shall be collectable in respect of any year of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is in respect terminated.
of
years of assessment subsequent to termina- tion of the War.
Objects and Reasons.
1. In Chapter III, 1, of their Report (Sessional Paper No. 1 of 1940) the War Revenue Committee recommended that the Government should proceed with measures on the lines of a War Revenue Bill included as an Appendix to the Report.
2. A Resolution of the Legislative Council endorsing that recommendation was passed at the Council's meeting of the 7th March, 1940.
3. Since the Report was published certain suggestions of slight verbal alterations, chiefly of a clarifying nature, have been considered. In so far as these suggestions have been approved they have been embodied in the Bill now presented.
April, 1940.
C. G. ALABASTER,
Attorney General.
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