FINANCE BILL PROVISIONS

Nelson Evening Mail, Volume 77, 15 October 1942, Page 2

FINANCE BILL PROVISIONS

SPECIALIST MEDICAL SERVICES REFUND OF PORTION OF FEES IFrom Our Own Parliamentary Reporteri Wellington, This Day J A clause in the Finance Bill introduced in the House of Representatives ’ yesterday authorises a refund of a por- i tion of the fees paid to medical prac- ! titioners for specialist services under the social security scheme, but limits the refund to the patient to 7s 6d for each attendance and is made retrospective to Ist Novemher. 1941 Claims must be made within two months or within such extended time as may be allowed by the Medical Officer of Health in. special circumstances. Among the other clauses, most of which are of a machinery nature, is one authorising a refund of portion of sales j tax paid in respect of materials used j in the manufacture of goods subject to a lower rate of cales tax. This applies ! particular! vto clothing, which is subject I to 10 per cent, sales tax on the finished ' article and to 20 per cent, on the ma- I terial. The clause will therefore re- j duce the tax on the material to 10 perl cent, when it is used in manufacture Authority is given the Commissioner of Taxes to refund instalments of social security and national security taxatioi in cases of hardshio