NORTHERN TERRITORY LAWS
WHETHER EASTERN EXTENSION TELEGRAPH COMPANY IS LIABLE TO PAY RATES ON LAND HELD AT DARWIN: WHETHER COMMONWEALTH SUCCEEDS TO OBLIGATIONS CAST UPON SOUTH AUSTRALIA UNDER AGREEMENT WITH COMPANY: ATTEMPT BY GOVERNMENT OF SOUTH AUSTRALIA TO BIND LEGISLATURE TO GRANT EXEMPTION FROM RATES IN FUTURE LEGISLATION
NORTHERN TERRITORY ACCEPTANCE ACT 1910, s. 10: DISTRICT COUNCILS ACT 1887 (S.A.): DISTRICT COUNCIL ORDINANCE 1915 (NT): DARWIN TOWN COUNCIL ORDINANCE 1915 (NT.), s. 4
The Secretary, Department of External Affairs, has forwarded the following memorandum asking for advice:
I forward herewith papers in regard to a question which has been raised as to whether the Eastern Extension Telegraph Company are liable to taxation in connection with an area of freehold land held by them in Darwin and utilised in connection with their cable business.
INCOME TAX
WHETHER DEDUCTION IS ALLOWABLE FOR RATES PAID BY TAXPAYER ON HOUSE OWNED BY SPOUSE
INCOME TAX ASSESSMENT ACT 1915, ss. 18 (b), 20 (k)
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 18 (b) of the Income Tax Assessment Act allows as a deduction all rates and taxes including State and Federal land taxes and State income tax actually paid by the taxpayer during the year in which the income was received.
Advice is desired as to whether in a case where the title to a house is in the name of a taxpayer's wife but the husband personally pays all the rates and taxes, he is entitled to claim such payments as a deduction under the section quoted.
WAR PRECAUTIONS
CIRCUMSTANCES IN WHICH PERSONS MAY BE PREVENTED FROM LEAVING COMMONWEALTH: DETENTION ON SUSPICION IN WARTIME
WAR PRECAUTIONS REGULATIONS 1915, reg. 24
In my opinion, the military authorities have full power, on suspicion, to prevent any person from leaving the Commonwealth if they have any reason at all for suspecting that he is-or for thinking that he may be-intending to communicate with the enemy; see War Precautions Regulations, regulation 24.
INCOME TAX: STATE IMMUNITY FROM COMMONWEALTH LAWS
WHETHER COMMONWEALTH HAS POWER TO TAX INCOME FROM STATE SECURITIES INCOME TAX
ASSESSMENT ACT 1915
The Commissioner of Taxation has forwarded the following memorandum, for advice:
I shall be glad if you will favour me with advice as to whether the income derived by individuals from State securities is taxable under the Commonwealth Income Tax Assessment Act.
I understand that when the matter was debated in the House there was a difference of opinion on the point between the Attorney-General, now Prime Minister, and Sir William Irvine, the former holding the view that they were not taxable and the latter that they were under the Commonwealth law.
DEFENCE: WAR FUNDS
WHETHER COMMONWEALTH HAS POWER TO LEGISLATE TO TAKE CONTROL OF FUNDS RAISED FOR WAR PURPOSES: MATTER INCIDENTAL TO DEFENCE
CONSTITUTION, s. 51 (vi), (xxxix)
The Secretary, Prime Minister's Department, desires to be advised whether the Commonwealth Government has power to take control of all funds being raised for war purposes.
Under paragraph (vi) of section 51 of the Constitution the Commonwealth Parliament has power to legislate with respect to the naval and military defence of the Commonwealth and of the several States, and by paragraph (xxxix) of that section is given power with regard to matters incidental to the execution of any power vested by the Constitution in the Parliament or the Government of the Commonwealth.
PARLIAMENT
HOLDER OF OFFICE OF PROFIT UNDER CROWN: WHETHER TAKING OF LEAVE WITHOUT PAY WOULD OVERCOME DISQUALIFICATION APPLYING TO PUBLIC SERVANTS
CONSTITUTION, s. 44: COMMONWEALTH ELECTORAL ACT 1902, s. 95
The following question, asked by the Postmaster-General, is submitted for advice:
Federal servants ask for leave of absence without pay to contest Federal electorates for two months. Can such be legally or constitutionally granted?
Section 44 of the Constitution of the Commonwealth provides that any person who holds any office of profit under the Crown shall be incapable of being chosen or of sitting as a senator or a member of the House of Representatives.
NAVAL FORCES OF COMMONWEALTH
STATUS OF ROYAL AUSTRALIAN NAVAL BRIDGING TRAIN: WHETHER MEMBERS ARE SUBJECT TO ARMY OR NAVAL DISCIPLINE
NAVAL DEFENCE ACT 1910, ss. 33, 36: NAVAL DISCIPLINE ACT (IMP.): NAVAL DISCIPLINE (DOMINION NAVAL FORCES) ACT 1911 (IMP.): KINGS REGULATIONS AND ADMIRALTY INSTRUCTIONS
The Secretary, Department of Defence, has forwarded for advice the following telegram received from 'Stralis', Egypt:
AIB 3038 Please say if Bridging Train(1) form part of Australian Imperial Force and whether they are serving under Army Act [and] King's Regulations or Naval Regulations and Admiralty Instructions.
Accompanying the file is a minute by the Adjutant-General, of which the following is an extract:
INCOME TAX
WHETHER TAXPAYER CAN DEDUCT BUSINESS LOSSES FROM INCOME DERIVED FROM PROPERTY
INCOME TAX ASSESSMENT ACT 1915, ss. 18(a), 18(1) (a), 18(2), 21: INCOME TAX ASSESSMENT ACT (No.2) 1915, s. 6 (g)
The Commissioner of Taxation has forwarded the following memorandum for advice:
I shall be glad if you will be good enough to favour me with your opinion on the following matter:
Section 18 of the Income Tax Assessment Act 1915 reads:
In calculating the taxable income of a taxpayer the total income derived by the taxpayer from all sources in Australia shall be taken as a basis, and from it there shall be deducted-
PUBLIC SERVICE
WHETHER CERTAIN PREMIUMS ON LIFE INSURANCE POLICIES OF COMMONWEALTH PUBLIC SERVANTS ON LEAVE WITHOUT PAY ON WAR SERVICE ARE SUBJECT TO WAR RISK LOADING: NATURE AND INCIDENTS OF LEAVE WITHOUT PAY
COMMONWEALTH PUBLIC SERVICE ACT 1902, s. 46, Part IV: COMMONWEALTH PUBLIC SERVICE REGULATIONS 1913-1914, regs. 170, 172, 173, 180
The Public Service Commissioner has forwarded the following case for opinion:
Public Service Regulation 170 provides that every officer appointed to the Public Service shall effect an assurance on his life with any of the assurance companies or societies approved by the Governor-General which are willing to arrange for the necessary progressive increases from time to time on the sum assured without any medical examination other than that which was required in connection with the original assurance.
INCOME TAX
METHODS OF ASSESSING INCOME TAX PAYABLE BY THEATRICAL ARTISTES AND SHIP CHARTERERS: WHETHER THEATRICAL AGENT CAN BE MADE LIABLE FOR TAX
INCOME TAX ACT 1915, ss. 4, 5: INCOME TAX ASSESSMENT ACT 1915, ss. 10, 22, 28 (2), 29, 52(e)
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 5 of the Income Tax Act (No. 41) of 1915 prescribes that income tax shall be levied in and for the financial year beginning on the first day of July One thousand nine hundred and fifteen, and section 4 of the same Act prescribes the rates at which the tax shall be levied.