Legal Opinions

The Commissioner of Land Tax has forwarded the following memorandum for advice:

I shall be glad to be favoured with your advice on the following matter.

In pursuance of the law relating to the taxation of leaseholds, landowners throughout Australia affected by the law have been requested to furnish the value of their leased lands on a freehold basis.

As you are aware the tax is applied to the value represented by the capitalised difference for the unexpired term of lease between the rent paid and 4 1/2% of the unimproved freehold value.

The Commissioner of Taxation has forwarded the following memorandum for advice:

Section 8(6) of the Estate Duty Assessment Act 1914 reads as follows: (6) In respect of so much of the estate as by will intestacy gift inter vivos or settlement passes to the widow or children or grandchildren of the deceased estate duty shall be assessed and payable at two-thirds of the rate which would otherwise be payable.

The Secretary to the Public Service Commissioner has forwarded the following memorandum for advice:

The Reverend A.B., Presbyterian Minister and Missionary of the Presbyterian Church of Korea, was born in Germany.

In connection with the case of one A.B.C., a letter carrier employed in the Postmaster-General's Department at Kooringa in the State of South Australia, who was retired under section 65 of the Commonwealth Public Service Act 1902-1913, the Crown Solicitor advises that in his opinion the 'approval of a recommendation in Executive Council at a meeting at which the Governor-General was not present would not ...

The Secretary, Department of Defence, has asked for advice as to whether it would be competent for the Commonwealth Parliament to pass legislation providing that in the event of any apprentice being called out for naval or military service in Australia in time of war or being employed voluntarily or otherwise on naval or military service in Australia or abroad for a continuous period in time of war, he should be entitled, notwithstanding any provision of the articles under which he is apprenticed, to receive at the expiration of that period the rates of pay to which he would have been entit

The Secretary, Department of Defence, has forwarded for advice a letter received from the General Officer Commanding the 1st Australian Division of the Expeditionary Forces, which reads as follows:

It will be seen from the enclosed papers that the Governor-General's warrant to convene and confirm courts-martial on officers and soldiers of the Australian Imperial Force is held to be valid only for the voyage from Australia.

Mr Garran informed me that he considered it, unlike those issued to officers commanding troops on transports, would be valid anywhere.

The Secretary, Department of Defence, has asked for my advice upon the following memorandum which has been received from the Commandant 2nd Military District:

The Secretary, Department of Defence, has asked for advice as to whether the lighters and vessels named in the attached list⁽¹⁾, which are lying in Sydney Harbour and which it is understood are the property of the New South Wales Stevedoring Company and the Stevedoring and Shipping Company can be used by the naval authorities for defence purposes.

The Secretary, Department of Home Affairs, has forwarded the following memorandum asking for advice:

Referred for favour of advice as to the advisability of the Commonwealth acquiring the rights of Mr A. under an inferior lands lease from the State of New South Wales, and whether the Commonwealth can legally hold an inferior lands lease.