BRITISH CHILDREN

Evening Post, Volume CXXX, Issue 3, 3 July 1940, Page 13

BRITISH CHILDREN

EFFECT ON TAXING

DEDUCTION TO APPLY

FAMILY BENEFITS

On behalf of the member for Napier (the Hon. W. E. Barnard) in the House of Representatives last night, Mr. J. A. Lee (Democratic Labour, Grey Lynn) asked whether persons who are willr ing to receive and care for British children under the Government scheme, and who are liable for income tax, will be allowed the usual deduction of £50 for each child taken care of, arid whether the Government was prepared in cases where British children are taken into the homes of workers or other persons of modest means to recognise such children as additional to the home for the purpose of family allowance benefits. Mr. Lee pointed out that it was suggested that the putting into effect of these simple proposals would enable a large number of charitable and patriotic people in New Zealand to offer hospitality to children evacuated from the Old Country. LEGISLATION DRAFTED. The Prime Minister (the Hon. P. i Fraser) said that legislation providing that New Zealand residents who cared for and supported British children

brought to New Zealand under the Government scheme should receive for income tax purposes the same special exemptions as would be allowable if the British children so supported were children of the taxpayer had already been drafted for inclusion in the Land and Income Tax Amendment Bill, which would be introduced at an early date. In answer to the second part of the question, the Prime Minister said that in subsection 3 of section 28 of the Social Security Act provision was made enabling the Social Security Commission to regard as a member of the family of an applicant for family benefit any child who, though not a member of the applicant's family, was maintained as a member of that family. In accordance with this provision, the Commission would . give favourable consideration- to the inclusion in «the family for family benefit purposes of British evacuated children who were actually being maintained by the applicant.