Federal income tax
Melbourne, March 23.
Emphatic protests against the excessive taxation imposed by the Federal Government, and a warning against increasing the National Debt were uttered by the president of the Commonwealth Institute of Accountants (Mr. Shackell) in addressing the annual meeting. Members from all States were present.
Mr. Shackell said that when Federation was established it was never contemplated that income tax would be imposed by the Commonwealth as well as by the States. It was considered absolutely necessary to leave the field of direct taxation to the States except under pressure of a great national emergency. A national emergency arose during the war, but it had now vanished, and as the purposes for which Federal income tax was imposed became fulfilled the tax should gradually disappear. One of the most urgent requirements in this connection was uniform taxation legislation throughout Australia. This would reduce the cost of administration, and also the costs of taxpayers in preparing returns.
The Courier-Mail (Brisbane), Saturday 24 March 1934, page 15