Legal Opinions

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101
776
BRITISH SUBJECT
NATIONALITY OF PERSON BORN IN FOREIGN COUNTRY WHOSE PATERNAL GRANDFATHER WAS BORN IN ENGLAND
R. R. Garran
19 March 1917
BRITISH NATIONALITY ACT 1730 (IMP.): BRITISH NATIONALITY ACT 1772 (IMP.): BRITISH NATIONALITY AND STATUS OF ALIENS ACT 1914 (IMP.), s. I

The Secretary, Department of Home and Territories, has forwarded the following memorandum for advice: The attached file, relative to the application for naturalization by Mr A.B., is transmitted ...

102
777
DELEGATION OF MINISTERIAL POWERS
DELEGATION BY MINISTER OF POWERS CONFERRED BY LEGISLATION: DELEGATION DISTINGUISHED FROM AUTHORITY TO EXERCISE POWERS: CONFERRAL BY AMENDING REGULATION OF POWER TO DELEGATE NOT CONTAINED IN ORIGINAL REGULATION: POWER TO GIVE AMENDING REGULATION RETROSPECTIVE EFFECT
R. R. Garran
23 March 1917
DEFENCE ACT 1903, s. 127: MILITARY FINANCIAL AND ALLOWANCE REGULATIONS, reg. 138

The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice: The Minister of State for Defence on 18.8.15 delegated in writing to the Secretary of the Department ...

103
778
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: SOURCE OF PENSION BASED ON EMPLOYMENT IN AUSTRALIA WHERE PAYMENT IS AUTHORISED OVERSEAS
R. R. Garran
23 March 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (1), 14 (g)

The Commissioner of Taxation has forwarded the following memorandum for advice: A Victorian taxpayer claims to be exempt from income tax, as levied by the Federal Income Tax Assessment Act, so far ...

104
779
GOVERNOR-GENERAL
WHETHER GOVERNOR-GENERAL'S NAME STAMP ON COMMISSIONS IS ACCEPTABLE IN LIEU OF PERSONAL SIGNATURE: EXERCISE OF EXECUTIVE POWER OF COMMONWEALTH: AFFIXING OF ROYAL SIGN MANUAL
R. R. Garran
24 March 1917

The Secretary, Department of Defence, asks for advice on a question raised by the Official Secretary to the Governor-General as to whether there is any objection to His Excellency's name stamp being u...

105
780
ESTATE DUTY
WHETHER GIFT TO MASONIC LODGE IS CHARITABLE': WHETHER GIFT TO SUPREME COURT LIBRARY IS EDUCATIONAL': MEANING OF CHARITABLE'
R. R. Garran
29 March 1917
ESTATE DUTY ASSESSMENT ACT 1914, s. 8(5),(8)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: I forward herewith copy of Notice of Objection lodged by the administratrix of the estate of Sir A.B., decease...

106
781
INCOME TAX
INCOME OF MEMBER OF FORCES ON ACTIVE SERVICE: APPLICATION OF EXEMPTION PROVISIONS: SCOPE OF COMMISSIONER'S POWER TO REQUIRE NEW OR FURTHER AND FULLER RETURNS
R. R. Garran
29 March 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 13, 28, 29

The Commissioner of Taxation has forwarded the following memorandum for advice: Section 13 of the Income Tax Assessment Act reads as follows: This Act shall not apply to any person who is on activ...

107
782
ESTATE DUTY: DEFENCE FORCES
WHETHER ESTATE OF MEMBER OF AUSTRALIAN IMPERIAL FORCE DYING IN CAMP BEFORE LEAVING AUSTRALIA IS EXEMPT FROM DUTY: WHETHER MEMBER WAS ON ACTIVE SERVICE AT TIME OF DEATH
R. R. Garran
29 March 1917
ESTATE DUTY ASSESSMENT ACT 1914, s. 9

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: A case has come under notice in which a person who had enlisted with the Australian Imperial Expeditionary F...

108
783
LAND TAX: RESIDENCE IN AUSTRALIA
WHETHER AUSTRALIANS SERVING IN BRITISH ARMY ARE ABSENTEES': CRITERIA FOR RESIDENCE IN AUSTRALIA: WHETHER RESIDENTS OF UNITED KINGDOM OWNING LAND IN AUSTRALIA MAY BE TREATED AS AUSTRALIAN RESIDENTS WHILE ON ACTIVE SERVICE
R. R. Garran
29 March 1917
LAND TAX ASSESSMENT ACT 1910, s. 3

The Secretary to the Treasury has forwarded the following memorandum from the Commissioner of Land Tax for advice: A solicitor of this city has asked whether the decision that members of the Austra...

109
784
INCOME TAX
WHETHER MINORS ARE LIABLE TO PAY INCOME TAX INCOME TAX ASSESSMENT ACT 1915
R. R. Garran
02 April 1917

The Commissioner of Taxation has forwarded the following memorandum for advice: Will you be so good as to favour me with your advice as to whether minors are taxable under the provisions of the Inc...

110
785
INCOME TAX
WHETHER SHIPPING COMPANY PERFORMING CARRIAGE UNDER CONTRACT TO IMPERIAL GOVERNMENT IS LIABLE TO PAY TAX ON FREIGHTS: CONTENTION THAT SUPPLIER OF GOODS OR SERVICES TO GOVERNMENT BECOMES INSTRUMENTALITY THEREOF
R. R. Garran
02 April 1917
INCOME TAX ASSESSMENT ACT 1915, s. 22

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: Section 22 of the Income Tax Assessment Act 1915-1916 reads: 22 (1) Every person whose principal place of bus...

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