I find it a little hard to understand how anyone who supports National Defence Contribution can support this Clause. Anyone who opposes National Defence Contribution might reasonably support the Clause on the assumption that if National Defence Contribution is a wrong tax, then the fewer that pay it, the better. As the Attorney-General has pointed out, the essence of National Defence Contribution is that it is a special tax placed upon corporations and firms as such, and not upon individuals. The effect of passing this Clause would be to turn National Defence Contribution into a clumsy form of additional Income Tax. If we desire to do anything of that kind, it would be far better to have a direct increase in Income Tax. The House has already decided that this contribution is a form of taxation which it approves, and in these circumstances it seems to me that all who take that view should oppose this Clause.