Legal Opinions

The Secretary, Department of External Affairs, has forwarded the following letter from Messrs McLachlan and Murray, Solicitors, Orange, for advice:

The Secretary, Department of Defence, has forwarded for advice correspondence between that Department and Messrs Sabelberg & Gummow with regard to the use of a red Maltese cross by Mr A.B. of Swanston Street, Melbourne, in connection with his Motor Tyre Hospital.

The Geneva Convention Act 1911 forbids the use without authority of the heraldic emblem of the red cross on a white ground formed by reversing the Federal colours of Switzerland, or the words 'Red Cross' or 'Geneva Cross'.

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

Section 18 (i) of the Income Tax Assessment Act 1915 allows as a deduction from income five per centum of the total amount paid in the year in which the income is derived in respect of calls on the shares of a company, provided that the total amount of calls paid in the year in which the income is derived shall be deducted in the case of calls on shares in a mining company.

The Commonwealth has purchased a steam screw yacht Adele registered at Port Adelaide.

The Collector of Customs, South Australia, has raised the following points in connection with the transfer of the vessel to the Commonwealth:

1. Should the Commonwealth Government pay stamp duty on the bill of sale?
2. Can the transfer fee be waived ?
3. Should a declaration of ownership be obtained from the Minister for Defence?

The Naval Secretary asks for my advice on the points raised.

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

Advice is desired in regard to the following matter affecting the award of compensation under the Commonwealth Workmen's Compensation Act:

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

I beg to request the favour of your advice on the following matters:

Section 10 (1) of the Income Tax Assessment Act reads:

Subject to the provisions of this Act, income tax shall be levied and paid in and for each financial year upon the taxable income derived directly or indirectly by every taxpayer from sources within Australia during the period of twelve months ending on the thirtieth day of June preceding the financial year in and for which the tax is payable.

The Commissioner of Maternity Allowances:

A.B.C. who has lived in Australia for nearly three years has made a claim for a maternity allowance.

Mrs C. is an unnaturalized German, and the Commissioner of Maternity Allowances desires to be advised whether a maternity allowance can be granted to her.

The Secretary, Department of Defence, has forwarded for advice the following memorandum by the Adjutant-General:

With reference to the attached proceedings of a field general court-martial held at Rabaul for trial of A.B. a prisoner of war on parole attention is invited to the procedure adopted in this case.

The Secretary, Department of External Affairs, has forwarded, for advice, the following letter received by the Prime Minister from the Premier of Tasmania:

I have the honour to inform you that on the arrival of the R.M.S. Medina at Hobart on the 4th instant, a female stowaway, with an illegitimate child, was discovered on board. As she was destitute, and also mentally defective, the question was raised as to the statutory power that existed to prevent her landing.

The file of papers in connection with the appointment of consular representatives within the Commonwealth has been forwarded by the Secretary, Department of External Affairs, who desires advice as to whether the Commonwealth would be strictly within its rights in passing legislation vesting the whole question of consular appointments in the Commonwealth.

Under paragraph (xxix) of section 51 of the Constitution the Commonwealth is empowered to legislate as to 'External affairs'.