The Secretary, Department of Home and Territories, has forwarded the following memorandum for advice:
The attached file, relative to the application for naturalization by Mr A.B., is transmitted for advice as to the status of applicant.
Legal Opinions
Opinion Number. 776
Subject
| Date
BRITISH SUBJECT
NATIONALITY OF PERSON BORN IN FOREIGN COUNTRY WHOSE PATERNAL GRANDFATHER WAS BORN IN ENGLAND
Key Legislation
BRITISH NATIONALITY ACT 1730 (IMP.): BRITISH NATIONALITY ACT 1772 (IMP.): BRITISH NATIONALITY AND STATUS OF ALIENS ACT 1914 (IMP.), s. I
Opinion Number. 777
Subject
| Date
DELEGATION OF MINISTERIAL POWERS
DELEGATION BY MINISTER OF POWERS CONFERRED BY LEGISLATION: DELEGATION DISTINGUISHED FROM AUTHORITY TO EXERCISE POWERS: CONFERRAL BY AMENDING REGULATION OF POWER TO DELEGATE NOT CONTAINED IN ORIGINAL REGULATION: POWER TO GIVE AMENDING REGULATION RETROSPECTIVE EFFECT
Key Legislation
DEFENCE ACT 1903, s. 127: MILITARY FINANCIAL AND ALLOWANCE REGULATIONS, reg. 138
The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:
Opinion Number. 778
Subject
| Date
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: SOURCE OF PENSION BASED ON EMPLOYMENT IN AUSTRALIA WHERE PAYMENT IS AUTHORISED OVERSEAS
Key Legislation
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (1), 14 (g)
The Commissioner of Taxation has forwarded the following memorandum for advice:
A Victorian taxpayer claims to be exempt from income tax, as levied by the Federal Income Tax Assessment Act, so far as regards a pension of £422 paid to him from the guarantee and provident funds of a certain bank, as he considers that the source of pension is London.
Opinion Number. 779
Subject
| Date
GOVERNOR-GENERAL
WHETHER GOVERNOR-GENERAL'S NAME STAMP ON COMMISSIONS IS ACCEPTABLE IN LIEU OF PERSONAL SIGNATURE: EXERCISE OF EXECUTIVE POWER OF COMMONWEALTH: AFFIXING OF ROYAL SIGN MANUAL
Key Legislation
The Secretary, Department of Defence, asks for advice on a question raised by the Official Secretary to the Governor-General as to whether there is any objection to His Excellency's name stamp being used on commissions, in lieu of the actual signature of His Excellency.
I am not prepared to say that His Excellency's name stamp affixed by himself on commissions would not be a good signature; but I do not think that it would be in accordance with constitutional precedent.
Opinion Number. 780
Subject
| Date
ESTATE DUTY
WHETHER GIFT TO MASONIC LODGE IS CHARITABLE': WHETHER GIFT TO SUPREME COURT LIBRARY IS EDUCATIONAL': MEANING OF CHARITABLE'
Key Legislation
ESTATE DUTY ASSESSMENT ACT 1914, s. 8(5),(8)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
I forward herewith copy of Notice of Objection lodged by the administratrix of the estate of Sir A.B., deceased.
There are two items which were claimed as deductions but were disallowed, viz.:
- gifts of £1000 to the Grand Lodge of Freemasons;
- the gift to the library of the Supreme Court.
The solicitors of the estate request that they be submitted to you for consideration.
Opinion Number. 781
Subject
| Date
INCOME TAX
INCOME OF MEMBER OF FORCES ON ACTIVE SERVICE: APPLICATION OF EXEMPTION PROVISIONS: SCOPE OF COMMISSIONER'S POWER TO REQUIRE NEW OR FURTHER AND FULLER RETURNS
Key Legislation
INCOME TAX ASSESSMENT ACT 1915, ss. 13, 28, 29
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 13 of the Income Tax Assessment Act reads as follows:
This Act shall not apply to any person who is on active service during the present war with the military or naval forces of the Commonwealth or any part of the King's Dominions or of an ally of Great Britain so far as regards income derived from personal exertion and earned prior to the commencement of this Act or during the present state of war.
The Act was assented to on 13 September 1915.
Opinion Number. 782
Subject
| Date
ESTATE DUTY: DEFENCE FORCES
WHETHER ESTATE OF MEMBER OF AUSTRALIAN IMPERIAL FORCE DYING IN CAMP BEFORE LEAVING AUSTRALIA IS EXEMPT FROM DUTY: WHETHER MEMBER WAS ON ACTIVE SERVICE AT TIME OF DEATH
Key Legislation
ESTATE DUTY ASSESSMENT ACT 1914, s. 9
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
A case has come under notice in which a person who had enlisted with the Australian Imperial Expeditionary Force entered camp, contracted meningitis and died whilst under military control in camp.
Opinion Number. 783
Subject
| Date
LAND TAX: RESIDENCE IN AUSTRALIA
WHETHER AUSTRALIANS SERVING IN BRITISH ARMY ARE ABSENTEES': CRITERIA FOR RESIDENCE IN AUSTRALIA: WHETHER RESIDENTS OF UNITED KINGDOM OWNING LAND IN AUSTRALIA MAY BE TREATED AS AUSTRALIAN RESIDENTS WHILE ON ACTIVE SERVICE
Key Legislation
LAND TAX ASSESSMENT ACT 1910, s. 3
The Secretary to the Treasury has forwarded the following memorandum from the Commissioner of Land Tax for advice:
A solicitor of this city has asked whether the decision that members of the Australian Expeditionary Force serving the Empire should be treated as residents for the purposes of assessment of land tax, may be extended to cases of soldiers attached to the English Army who own property in Australia.
Opinion Number. 784
Subject
| Date
INCOME TAX
WHETHER MINORS ARE LIABLE TO PAY INCOME TAX INCOME TAX ASSESSMENT ACT 1915
Key Legislation
The Commissioner of Taxation has forwarded the following memorandum for advice:
Will you be so good as to favour me with your advice as to whether minors are taxable under the provisions of the Income Tax Assessment Act 1915.
So far as the Act itself is concerned the application of the word 'person' would appear to cover infants but it is possible that the matter is governed by another statute of which I am unaware.
Opinion Number. 785
Subject
| Date
INCOME TAX
WHETHER SHIPPING COMPANY PERFORMING CARRIAGE UNDER CONTRACT TO IMPERIAL GOVERNMENT IS LIABLE TO PAY TAX ON FREIGHTS: CONTENTION THAT SUPPLIER OF GOODS OR SERVICES TO GOVERNMENT BECOMES INSTRUMENTALITY THEREOF
Key Legislation
INCOME TAX ASSESSMENT ACT 1915, s. 22
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
Section 22 of the Income Tax Assessment Act 1915-1916 reads: