Report No. 61

2.24. The complex nature of the problem.-

We are conscious that the item (relating to consignments) proposed to be added as above1, will introduce a certain amount of complexity in the Act; but, if the object of checking evasion is to be achieved, this complexity cannot be avoided. "The tax laws are aimed at dealing with complex problems of infinite variety, necessitating adjustment of several disparate elements."

1. Para. 2.23, supra.