Legal Opinions

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121
795
COMMONWEALTH BANK: COMMONWEALTH IMMUNITY FROM STATE LAWS
WHETHER COMMONWEALTH BANK IS BOUND BY STATE LAWS REQUIRING GOLD BUYERS TO TAKE OUT LICENCES
R. R. Garran
23 May 1917
CONSTITUTION, ss. 51 (xiii), 109: COMMONWEALTH BANK ACT 1911, s. 7(g)

The Secretary to the Treasury has forwarded the following memorandum for advice: I append for the information of the Secretary, a copy of a memorandum received from the Governor, Commonwealth Bank ...

122
796
INCOME TAX
WHETHER INCOME DIRECTED BY DEBTOR TO BE PAID DIRECT TO CREDITOR IN SATISFACTION OF DEBT HAS BEEN RECEIVED BY DEBTOR FOR TAX PURPOSES: TEST FOR RECEIPT OF INCOME
R. R. Garran
23 May 1917
INCOME TAX ASSESSMENT ACT 1915, s. 10 (1)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: I am in receipt of your advice in the above matter(1), but would point out that the corollary to the opinion...

123
797
DEFENCE FORCES
COMPULSORY DENTAL TREATMENT: WHETHER REFUSAL BY MEMBER OF AUSTRALIAN IMPERIAL FORCE TO UNDERGO DENTAL TREATMENT CONSTITUTES OFFENCE: LAWFULNESS OF ORDERS TO SUBMIT TO MEDICAL TREATMENT
R. R. Garran
28 May 1917
ARMY ACT (IMP.), s. 9(2)

The Secretary, Department of Defence, has forwarded the following memoran-dum asking for advice: I shall be glad of the favour of a ruling on the following question: A soldier of the Australian...

124
798
INCOME TAX
TRANSACTIONS OUTSIDE AUSTRALIA: FIRE INSURANCE COMPANY CARRYING ON BUSINESS IN AUSTRALIA REINSURING WITH COMPANY NOT CARRYING ON BUSINESS IN AUSTRALIA: WHETHER COMMONWEALTH HAS POWER TO TAX INCOME FROM REINSURANCE PREMIUMS: REINSURANCES EFFECTED WITHIN AUSTRALIA DISTINGUISHED FROM OTHERS: WHETHER RECEIPT OF PREMIUMS BY AGENT COMPANY CONSTITUTES RECEIPT OF INCOME IN REPRESENTATIVE CAPACITY
R. R. Garran
29 May 1917
CONSTITUTION, s. 51 (ii): INCOME TAX ASSESSMENT ACT 1915, ss. 17A, 52 (e)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: Section 17A before amendment read as follows: Where a fire insurance company carrying on business in Australi...

125
799
INCOME TAX
WHETHER INCOME DERIVED FROM SOURCES IN AUSTRALIA BY ABSENTEE SHAREHOLDERS AND DEPOSITORS IS TAXABLE: CIRCUMSTANCES IN WHICH A BANK IS LIABLE AS AGENT FOR ABSENTEE SHAREHOLDERS
R. R. Garran
30 May 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 14 (b), 52 if)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: Discussions have taken place with the legal representatives of companies who pay dividends or interest to abse...

126
800
INCOME TAX
WHETHER INTEREST ON DEBENTURES ISSUED BY MUNICIPAL CORPORATIONS CONSTITUTES INCOME: STATUS OF MUNICIPAL CORPORATIONS: DEFINITION OF INCOME
R. R. Garran
30 May 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 3, 11, 14 (b)

The Commissioner of Taxation has forwarded the following memorandum for advice: The question has arisen as to the assessability for income tax under the Income Tax Assessment Act 1915 of debentur...

127
801
INCOME TAX
WHETHER ABSENTEE SHAREHOLDERS AND DEBENTURE HOLDERS ARE LIABLE TO TAXATION: EXTENT OF EXTRATERRITORIAL TAXING POWER OF COMMONWEALTH: EXTENT OF LIABILITY OF COMPANY AS AGENT FOR DEBENTURE HOLDER
R. R. Garran
30 May 1917
CONSTITUTION, s. 51 (ii): INCOME TAX ASSESSMENT ACT 1915, ss. 10 (1), 14 (b), 24

The Commissioner of Taxation has forwarded the following memorandum for advice: I should be glad if you will give consideration to the following matter: Companies whose head offices are in Englan...

128
803
DEFENCE FORCES
EXTENT TO WHICH IMPERIAL LAW APPLIES TO AUSTRALIAN IMPERIAL FORCE
R. R. Garran
01 June 1917
DEFENCE ACT 1903, s. 55: DEFENCE ACT 1915, s. 4: ARMY ACT (IMP.)

The Secretary, Department of Defence, has asked for advice on the following question: Whether the A.I.F. is legally serving under the Army Act without qualification, or Whether under the Army Ac...

129
811
COURTS-MARTIAL
WHETHER COMPETENT FOR COURT TO REPLACE ACQUITTAL WITH FINDING OF GUILTY: EFFECT OF CERTAIN IRREGULARITIES ON FINDING OF ACQUITTAL
R. R. Garran
01 June 1917
ARMY ACT (IMP.), s. 54 (3): RULES OF PROCEDURE 1907, rules 44 (E), 119 (A)

The Secretary, Department of Defence, has forwarded for further advice papers dealing with the trial of A.B. by a field general court-martial at Rabaul. I have already advised upon certain aspects o...

130
804
QUARANTINE: REGULATORY POWER
POWER OF COMMONWEALTH TO REGULATE DISCHARGE OF REFUSE FROM VESSELS: WHETHER EXTENDS TO POWER TO PROHIBIT: WHETHER EXTENDS BEYOND TERRITORIAL WATERS
R. R. Garran
12 June 1917
QUARANTINE ACT 1908, s. 87 (k)

The Comptroller-General of Customs has forwarded the following memorandum asking for advice: The Premier of New South Wales has made representations to the Commonwealth that regulations should be fr...

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