Legal Opinions

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91
764
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER INCOME RECEIVED FROM CHARTER-PARTIES IN VARIOUS SITUATIONS IS DERIVED FROM SOURCES WITHIN AUSTRALIA
R. R. Garran
23 February 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (I), 14 (a)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: The question has arisen as to the extent to which moneys received by owners of ships under charters are asse...

92
765
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER PROFITS ON SALES MADE OUTSIDE AUSTRALIA BY BUSINESSES CARRIED ON IN AUSTRALIA ARE TAXABLE: DEDUCTION OF EXPENSES INCURRED IN PRODUCING INCOME: TRANSACTIONS WITHIN AUSTRALIA DISTINGUISHED FROM TRANSACTIONS OUTSIDE AUSTRALIA
R. R. Garran
23 February 1917
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (1), 14 (a). 18 (1) (a)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: Section 10 (1) of the Income Tax Assessment Acts 1915 reads: Subject to the provisions of this Act, income...

93
766
COMMONWEALTH BANK
MANAGEMENT OF BANK: SETTLEMENT OF MORAL CLAIM AGAINST BANK: WHETHER AUDITOR-GENERAL HAS POWER TO DISALLOW PAYMENT
R. R. Garran
26 February 1917
COMMONWEALTH BANK ACT 1911, s. 11

The Governor of the Commonwealth Bank has forwarded the following memorandum asking for advice: The contractor for the erection of the Commonwealth Bank building, Sydney, Mr Henry Phippard, has mad...

94
769
DEFENCE FORCES
DECEASED ESTATES OF MEMBERS OF AUSTRALIAN FORCES: APPLICATION OF IMPERIAL LEGISLATION: PROCEDURES FOR DEALING WITH UNDISPOSED OF ASSETS
R. R. Garran
08 March 1917
REGIMENTAL DEBTS ACT 1893 (IMP.), ss. 7, 8, 9, 10, 14: TREASURY REGULATIONS, reg. 96

The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice: With reference to the first paragraph of this office letter of 29.9.16 in which it is stated that the...

95
770
PRIZE
WHETHER RETURNS FROM PRIZE COURTS TO IMPERIAL GOVERNMENT SHOULD BE FORWARDED THROUGH GOVERNOR-GENERAL OR STATE GOVERNORS: CHANNEL OF COMMUNICATION WITH IMPERIAL GOVERNMENT
R. R. Garran
08 March 1917
CONSTITUTION, ss. 51 (vi), 52, 69: PRIZE COURTS ACT 1894 (IMP.)

The Official Secretary to the Governor-General has forwarded the following memorandum for advice: Referring to the first paragraph of the accompanying dispatch (No.254 of 21 March 1916), the Govern...

96
771
DEFENCE FORCES
WHETHER NON-COMBATANT SERVICE BY CONSCIENTIOUS OBJECTORS CAN BE CARRIED OUT UNDER CIVIL CONTROL
R. R. Garran
08 March 1917
DEFENCE ACT 1903, ss. 59, 61

The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice: The subjoined extract of a letter received in this Department from Mr A.B. of 'Wittunga', Blackwood...

97
772
INCOME TAX: WAR PRECAUTIONS
WHETHER REGULATION AUTHORISING COMPULSORY DISCLOSURE OF INFORMATION RELATIVE TO DEFENCE OVERRIDES SECRECY PROVISION OF INCOME TAX LEGISLATION
R. R. Garran
08 March 1917
INCOME TAX ASSESSMENT ACT 1915, s. 9: WAR PRECAUTIONS REGULATIONS 1915, reg. 52 (2) (a): INCOME TAX REGULATIONS 1915, reg. 30

The Acting Commissioner of Taxation has forwarded the following memoran-dum for advice: With further reference to the late Commissioner's communication of 3 December last relative to section 9 of t...

98
773
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER ANNUITIES PAYABLE IN AUSTRALIA BY OVERSEAS INSURANCE COMPANIES ARE TAXABLE
R. R. Garran
08 March 1917
INCOME TAX ASSESSMENT ACT 1915, s. 10(1)

The Commissioner of Taxation has forwarded the following memorandum for advice: Section 10(1) of the Income Tax Assessment Act reads as under: Subject to the provisions of this Act, income tax sha...

99
774
INCOME TAX
WHETHER DEDUCTION ALLOWABLE IN RESPECT OF PREMIUM PAID TO FOREIGN INSURANCE COMPANY
R. R. Garran
08 March 1917
INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (c)

The Acting Commissioner of Taxation has forwarded the following memorandum for advice: A case has come under notice where a taxpayer claimed a deduction of £160 under section 18 (1) (c). Of t...

100
775
ALIENS: CRIMINAL LAW
WHETHER ACT OF GROSS INDECENCY WITH MALE IS CRIME OF VIOLENCE: DEPORTATION OF ALIEN
R. R. Garran
12 March 1917
IMMIGRATION ACT 1901-1912, s. 8: CRIMINAL CODE (W.A.), s. 184

The Secretary, Home and Territories Department, has forwarded papers relative to a prisoner in Western Australia who is due for discharge, and has asked for advice as to whether the case would fall wi...

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