Legal Opinions

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

The following case is submitted for favour of advice:

Section 17 of the Estate Duty Assessment Act 1914 reads:

For the purpose of assessing the value for duty of the estate of any person dying after the commencement of this Act, all debts due and owing by the deceased at the time of his death shall be deducted from the gross value of the assessable estate if the deceased was at the time of his death domiciled in Australia.

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

I shall be glad of your advice on the following question:

By her will (copy of which is attached) A.B.C. a person domiciled outside the Commonwealth bequeathed free of duty £1100 to certain English charities.

The trustees of the estate claim for purposes of assessment of estate duty a deduction in respect of these bequests from the value of the Australian assets in terms of section 8 (5) of the Estate Duty Assessment Act 1914, which reads:

The Public Service Commissioner desires to be advised on the point raised in the following memorandum:

By direction of the Board of Examiners of Patent Attorneys, the Secretary has forwarded the following letter asking for my advice upon the construction of a resolution passed at a meeting of the Board:

I have the honour, by direction, to ask if you would be so good as to furnish the Board with an opinion as to whether the following resolution passed at a meeting held on the 12th February, 1913, viz.:

The Secretary to the Department of External Affairs has forwarded the following memorandum for advice:

A German became a naturalized subject in England, and then married an English woman. All his children were born in London except the youngest whose birthplace was Germany, the parents having gone there temporarily on a business visit. The father died some thirty years ago in England. The son, who is in Australia, is about forty years old. The son accompanied the father to England and resided there with his parents for some time, after which he came to Australia.

The Secretary to the Prime Minister's Department asks for advice as to whether Mr A.B.C., Chemist, of Sydney, has the right to use the British Royal Coat of Arms in connection with his place of business.

It appears that Mr C. was appointed Chemist to several successive Governors-General of the Commonwealth, but has not been appointed Chemist to the present Governor-General, although Sir Munro Ferguson has made purchases from him.

Section 113 of the Trade Marks Act 1905-1912 is as follows:

The Secretary, Department of Defence, has forwarded for advice, the following memorandum:

I have to inform you that contractors to this Department are required to consign goods per steamship to States other than the State of manufacture. Please see clause 14 in the attached Conditions of Contract.

As the Commonwealth is not subject to taxation by a State authority, bills of lading for goods consigned on behalf of the Commonwealth by Commonwealth officials are not stamped with a State duty stamp.

The Secretary, Department of Defence, has forwarded, for advice as to whether it is in order, the following proposed amendment of the Commonwealth Military Regulations:

The Director of Quarantine has forwarded the following memorandum for advice:

The Victorian State Parliament has passed an Act dated 24 August 1914, No. 2511 (an Act to further amend the Health Act 1890), in which certain amendments are made to the existing health legislation. Paragraph 3 of this amending Act reads as follows:

[In section one hundred and thirty-five of the Principal Act after the words 'Sanatorium at Cut-Paw-Paw' there shall be inserted the words 'or at Coode Island or at Point Nepean'.]

The Director of Quarantine asks for advice as to the validity of the claim made by the Commonwealth for the refund of an amount of £180.15.11 for maintenance of and attendance upon persons sent to the quarantine station, Torrens Island, Adelaide, by the Health authorities of South Australia during the course of the outbreak of smallpox in Sydney.