Legal Opinions

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1696
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
PROPOSED UNIFORM FEDERAL INCOME TAX: VALIDITY OF PROPOSAL TO GIVE PRIORITY TO PAYMENT OF FEDERAL INCOME TAX AND GRANTS TO STATES THAT DO NOT RAISE INCOME TAX: POWER TO PREVENT RAISNG OF INCOME TAX BY STATES: WHETHER IMPLIED INTENTION: REQUISITION OF SERVICES OF STATE PERSONNEL AND ASSETS
E. M. Mitchell
24 April 1942
Draft Bill for INCOME TAX ASSESSMENT ACT 1942: Draft Bill for INCOME TAX (WAR-TIME ARRANGEMENTS) ACT 1942

This draft Bill(1) is based on the assumption that it is not permissible directly and explicitly to exclude the States from their right to impose a State Income Tax. For present purposes we accept ...

22
1752
INCOME TAX
FURTHER JOINT OPINION OF W.K.FULLAGAR AND K.H.BAILEY ON VALIDITY OF PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME: SUGGESTED MODIFICATIONS TO PROPOSED UNIFORM FEDERAL TAX SCHEME
BAILEY Kenneth Hamilton, FULLAGAR Wilfred Kelsham
28 April 1942
INCOME TAX ASSESSMENT ACT 1942: INCOME TAX (WAR-TIME ARRANGEMENTS) BILL 1942

Schedule of suggested Amendments2 Income Tax Assessment Bill (1)(a)  In the body of our Opinion we included the text of a suggested amendment of cl. 26, to link the proposed new s. 221 with ...

23
1698
POSTS AND TELEGRAPH
CONCESSIONS IN CONNEXION WITH POSTAL, TELEGRAPH AND TELEPHONE SERVICES: ‘MEMBER OF THE NAVAL, MILITARY OR AIR FORCES OF THE COMMONWEALTH’: APPLICATION TO WOMEN’S FORCES
Geo. S. Knowles
30 April 1942
POST AND TELEGRAPH RATES (DEFENCE FORCES) ACT 1940: TELEPHONE REGULATIONS reg 139A: DEFENCE ACT 1903 s 30: NAVAL DEFENCE ACT 1910: AIR FORCE ACT 1923

With reference to your memorandum of 9th March, the expression ‘member of the Naval, Military or Air Forces of the Commonwealth’ in the Post and Telegraph Rates (Defence Forces) Act and in...

24
1699
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
POWER OF COMMONWEALTH TO EXCLUDE STATES FROM FIELD OF TAXATION OF INCOMES IN TIME OF WAR
E. M. Mitchell
01 May 1942
INCOME TAX (WAR-TIME ARRANGEMENTS) BILL cll 13, 16: INCOME TAX (WAR-TIME ARRANGEMENTS) ACT 1942: NATIONAL SECURITY ACT 1940: WAR PRECAUTIONS ACT 1914: INCOME TAX ASSESSMENT ACT 1922 s 26

In our first joint opinion we advised upon the validity of the draft (War Time Arrangements) Bill on the assumption that it might not be permissible to legislate directly and in terms to exclude th...

25
1700
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
POWER OF COMMONWEALTH TO EXCLUDE STATES FROM FIELD OF TAXATION OF INCOMES IN TIME OF WAR: REQUISITION OF STATE PERSONNEL AND ASSETS
H. V. Evatt
01 May 1942
INCOME TAX (WAR-TIME ARRANGEMENTS) BILL: CONSTITUTION s 96

I entirely agree with the Prime Minister’s analysis of the political pros and cons of the taxation proposals as stated in P.M. 53. The only matter which I was anxious about was the legal as...

26
1753
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
FURTHER JOINT OPINION OF W.K. FULLAGAR AND K.H. BAILEY ON VALIDITY OF PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME: VALIDITY OF REVISED DRAFT OF PROPOSED NEW s 221 OF INCOME TAX ASSESSMENT ACT 1936: PRIORITY OF COMMONWEALTH AND STATE INCOME TAX: SCOPE OF DEFENCE POWER: SCOPE OF S 99 OF CONSTITUTION: OPERATION OF ss 51(ii) AND 99 OF CONSTITUTION IN RELATION TO GRANTS OF FINANCIAL ASSISTANCE TO STATES: MEANING OF ‘GIVE PREFERENCE TO ONE STATE’: MEANING OF ‘LAW OF REVENUE’: PRIORITY OF INCOME TAX DEBTS IN BANKRUPTCY
BAILEY Kenneth Hamilton, FULLAGAR Wilfred Kelsham
11 May 1942
CONSTITUTION ss 51(ii), (vi), 99: BANKRUPTCY ACT 1924 s 84: INCOME TAX (WAR-TIME ARRANGEMENTS) BILL 1942 cll 4, 11, 12, 17

Re Revised Drafts of new s. 221 of Income Tax Assessment Act and of Income Tax (War-Time Arrangements) Bill 1942 JOINT OPINION We have had submitted to us revised drafts of the new s. 221 which it i...

27
1754
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
FURTHER JOINT OPINION OF E.M. MITCHELL AND A.R. TAYLOR ON PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME: COMMONWEALTH FINANCIAL ASSISTANCE TO STATES: WHETHER SCHEME INVOLVES DISCRIMINATION BETWEEN STATES CONTRARY TO s 51(ii) OF CONSTITUTION: RELATIONSHIP BETWEEN s 96 OF CONSTITUTION AND s 51(ii) OF CONSTITUTION: POSSIBLE DIFFICULTY IN PRACTICAL OPERATION OF PROPOSED SCHEME
MITCHELL Ernest Meyer, TAYLOR Alan Russell
11 May 1942
CONSTITUTION ss 51(ii), 96: INCOME TAX BILL 1942; INCOME TAX ASSESSMENT BILL 1942; INCOME TAX (WAR-TIME ARRANGEMENTS) BILL 1942

In re Uniform Income Tax Acts FURTHER SUPPLEMENTARY OPINION In our No. 2 opinion1 we omitted to state our views upon the question whether the plan as outlined contravenes section 51(ii) of the Consti...

28
1755
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
FURTHER JOINT OPINION OF K.M. MITCHELL AND A.R. TAYLOR ON VALIDITY OF PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME: COMMONWEALTH POWER TO MAKE AGREEMENTS WITH STATES FOR COMMONWEALTH TO ASSESS AND COLLECT STATE TAXES: REFERRALS OF POWER BY STATES TO COMMONWEALTH: STATE EXECUTIVE POWER: SCOPE OF DEFENCE POWER IN TIME OF WAR AND PEACE: COMMONWEALTH FINANCIAL ASSISTANCE TO STATES: VALIDITY OF CONDITIONS ATTACHED TO GRANTS OF FINANCIAL ASSISTANCE TO STATES RELATING TO PROVISION OF LOANS TO COMMONWEALTH: VALIDITY OF PROPOSED NEW s 221 OF INCOME TAX ASSESSMENT ACT 1936
MITCHELL Ernest Meyer, TAYLOR Alan Russell
11 May 1942
CONSTITUTION s 51(ii), (vi), (xxxvii): INCOME TAX ASSESSMENT ACT 1922 s 11: INCOME TAX ASSESSMENT ACT 1936 s 15, proposed new s 221: INCOME TAX ASSESSMENT BILL 1942: INCOME TAX (WAR-TIME ARRANGEMENTS) BILL 1942 cll 12, 13, 17(b)

JOINT OPINION IN THE MATTER OF THE INCOME TAX (WAR-TIME ARRANGEMENTS ACT and IN THE MATTER OF THE INCOME TAX ASSESSMENT ACT Proposed new clause two hundred and twenty-one We have considered the abo...

29
1756
PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME
FURTHER JOINT OPINION OF W.K. FULLAGAR AND K.H. BAILEY ON VALIDITY OF PROPOSED UNIFORM FEDERAL INCOME TAX SCHEME: COMMONWEALTH LEGISLATIVE POWERS SUPPORTING SCHEME: TAXATION POWER: DEFENCE POWER: BORROWING POWER: EXECUTIVE POWER: INCIDENTAL POWER: COMMONWEALTH POWER TO MAKE AGREEMENTS WITH STATES FOR COLLECTION OF STATE TAXES: FINANCIAL ASSISTANCE TO STATES ‘ON SUCH TERMS AND CONDITIONS AS THE PARLIAMENT THINKS FIT’: WHETHER CONDITIONS MAY INCLUDE A CONDITION THAT STATES ABSTAIN FROM EXERCISING A POWER: WHETHER DEFENCE MAY BE A RELEVANT CONSIDERATION TO EXERCISE OF POWER TO MAKE GRANTS OF FINANCIAL ASSISTANCE TO STATES: WHETHER s 96 OF CONSTITUTION IS SUBJECT TO s 51(ii) OF CONSTITUTION: WHETHER PROPOSED TAXATION LAW DISCRIMINATES
BAILEY Kenneth Hamilton, FULLAGAR Wilfred Kelsham
18 May 1942
CONSTITUTION ss 51(ii), (iv), (vi), (xxxix), 61, 96: INCOME TAX ASSESSMENT ACT 1922 s 11: INCOME TAX ASSESSMENT ACT 1936 s 15, proposed new s 221: INCOME TAX ASSESSMENT BILL 1942: INCOME TAX (WAR-TIME) ARRANGEMENTS) BILL 1942 cll 12, 13, 17

Further Joint Opinion Since we furnished to the Solicitor-General on 11th May, 1942, a joint opinion as to the validity of revised drafts of— (a)  proposed new s. 221 of the Income Tax...

30
1701
WOMEN’S AUXILIARY SERVICES
WOMEN’S AUXILIARY SERVICES of Army, Air and Naval Services: raising of women’s service as part of defence force: disapplication of provisions of defence act thereto: making of members of Women’s Services members on same footing as male members: implications for pensions and benefits
Geo. S. Knowles
29 May 1942
AIR FORCE ACT 1923: NATIONAL SECURITY ACT 1940: DEFENCE ACT 1903: ARMY ACT 1881 (U.K.) (44 & 45 Vict. c. 5): NATIONAL SECURITY (WAR PENSIONS AND REPATRIATION BENEFITS) REGULATIONS 1942

I refer to your memorandum No. 3963 of 21st May, 1942, relating to the Women’s Auxiliary Forces of the Army, Air and Naval Services, and the copy of a memorandum from the Secretary, Department o...

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