COMMONWEALTH BANK
WHETHER COMMONWEALTH BANK IS SUBJECT TO MUNICIPAL RATES: EXTENT TO WHICH BANK IS INSTRUMENTALITY OF COMMONWEALTH: WHETHER PROPERTY OF BANK IS COMMONWEALTH PROPERTY
CONSTITUTION, s. 114: COMMONWEALTH BANK ACT 1911, ss. 6, 10
The Governor of the Commonwealth Bank has forwarded the following memorandum for advice:
I have the honour to hand you herewith rate notice from the Brisbane City Council, in respect to the Bank's property in Queen Street, Brisbane, which also includes a claim for arrears of rates for 1913 and 1914 for that portion which the Bank occupies.
INCOME TAX
DEDUCTIONS IN RESPECT OF CALLS ON COMPANY SHARES: WHETHER PAYMENT IN FULL FOR SHARES AMOUNTS TO A CALL
INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (i)
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 18 (1) (i) of the Income Tax Assessment Act 1915 provides for the allowance of 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, and for the allowance of the total amount paid in calls in the case of a mining company.
A case has arisen where a taxpayer claims 5% of calls paid by him under the following circumstances:
ELECTORAL ENROLMENT
WHETHER MILITARY CAMPS CAN BE REGARDED AS PLACES OF LIVING
[On 5 April 1917 the Chief Electoral Officer sought the Solicitor-General's advice in regard to the enrolment of soldiers in military camps. He stated:]
There appears to be some danger in Divisions in which military camps are located and where a large number of soldiers are concentrated for the purposes of military training that names, which should be retained on the Rolls for the Divisions in which the permanent places of living of the soldiers are located, may be improperly transferred to the Rolls for the Divisions in which the camps are situated.
NATURALIZATION
WHETHER SURNAME IN CERTIFICATE OF NATURALIZATION CAN BE ALTERED ON DISCLOSURE BY PERSON NATURALIZED OF USE OF INCORRECT SURNAME IN APPLICATION
The Secretary, Home and Territories Department, forwards the following memorandum for advice:
WAR PRECAUTIONS
VALIDITY OF COMMONWEALTH LEGISLATION PERMITTING FREE MOVEMENT OF MEAT THROUGHOUT COMMONWEALTH NOTWITHSTANDING ANY CONTRARY STATE LAW: WHETHER COMMONWEALTH IS OBLIGED TO INDEMNIFY PERMIT-HOLDERS PROSECUTED UNDER STATE LEGISLATION PROHIBITING EXPORT OF MEAT
MEAT SUPPLY FOR IMPERIAL USES ACT 1914 (QLD): WAR PRECAUTIONS (MEAT) REGULATIONS, regs 5, 6
The Secretary, Prime Minister's Department, has forwarded the following memorandum for advice:
On 19 February 1917, the following telegram was received from the Premier of South Australia, addressed to the Prime Minister:
Please advise whether under [recently] issued regulations War Precautions Act owners may immediately remove cattle from Queensland, without restriction. We desire authority for [five named persons and their locations in Queensland] to bring cattle this State as has been the custom until action Queensland Government. Vaughan, Premier.
PRODUCTION OF CONFIDENTIAL DOCUMENTS: WAR PRECAUTIONS
WHETHER DISCLOSURE OF DOCUMENTS SUPPORTING APPLICATION FOR TREASURER'S CONSENT TO FORM COMPANY MAY BE MADE TO COMPANY'S OFFICIAL LIQUIDATOR: DISCLOSURE IN COURSE OF DUTY
WAR PRECAUTIONS (COMPANIES) REGULATIONS, regs 2, 7
The Secretary to the Treasury asks for advice on the question raised in the following letter:
I beg to inform you that by an Order of the Supreme Court of New South Wales in Equity dated 31 October last 1 was appointed Official Liquidator of the above-named Company.
COURTS-MARTIAL
QUASHING OF PROCEEDINGS FOR WANT OF JURISDICTION: MEMBER OF COURT NOT QUALIFIED
DEFENCE ACT 1903. s. 88: AUSTRALIAN MILITARY REGULATIONS 1916, regs 581 (2). 653
The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:
In accordance with Australian Military Regulation 653, the proceedings of the trial by district court-martial of Private A.B., 16th Battalion A.I.F. are forwarded for the advice of the Attorney-General as to whether the proceedings should not be quashed on the following grounds:
SENATE
CASUAL VACANCIES: NO STEPS TAKEN TO FILL PLACE AT NEXT ELECTION-ENTITLEMENT TO ALLOWANCE OF SENATOR APPOINTED TO CASUAL VACANCY
CONSTITUTION, s. 15
My advice is asked on the question raised in the following minute by the Clerk of the Senate:
ESTATE DUTY: STATE IMMUNITY FROM COMMONWEALTH LAWS
WHETHER STATE GOVERNMENT SECURITIES ARE SUBJECT TO FEDERAL ESTATE DUTY
ESTATE DUTY ASSESSMENT ACT 1914, s. 8(3)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
The estate duty statement furnished in respect of the above estate showed amongst other assets New South Wales, Victorian, South Australian and Western Australian Government securities.
An objection has been lodged against the inclusion in the assessment of such securities, on the grounds that they are not liable to Federal taxation.
COMMONWEALTH BANK: COMMONWEALTH IMMUNITY FROM STATE LAWS
WHETHER COMMONWEALTH BANK IS BOUND BY STATE LAWS REQUIRING GOLD BUYERS TO TAKE OUT LICENCES
CONSTITUTION, ss. 51 (xiii), 109: COMMONWEALTH BANK ACT 1911, s. 7(g)
The Secretary to the Treasury has forwarded the following memorandum for advice:
I append for the information of the Secretary, a copy of a memorandum received from the Governor, Commonwealth Bank of Australia, under date the 7th instant:
I have the honour to request that you will be good enough to ascertain from the Attorney-General whether in his opinion it is necessary for this Bank to take out gold-buying licences in the event of its managers buying gold at various gold centres in the different States.