Legal Opinions

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

I am in receipt of your advice in the above matter⁽¹⁾, but would point out that the corollary to the opinion seems to be that if a person owing a debt to another (which debt is not deductible in the debtor's income tax assessment) gives an order to the creditor on any source of income to the debtor to collect that income in satisfaction of the debt, the debtor cannot be taxed for income tax because he did not receive the money.

The Secretary, Department of Defence, has forwarded the following memoran-dum asking for advice:

I shall be glad of the favour of a ruling on the following question:

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

Section 17A before amendment read as follows:

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

Discussions have taken place with the legal representatives of companies who pay dividends or interest to absentee shareholders or depositors, as to the liability of the companies to be taxed as agent for such persons and as to the personal liability of the companies under section 52 (f) of the Income Tax Assessment Act 1915.

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

The question has arisen as to the assessability for income tax under the Income Tax Assessment Act 1915 of debenture holders of municipal corporations or other local governing bodies or of public authorities.

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

The Secretary, Department of Defence, has forwarded for advice the following memorandum received from the Chief of the General Staff:

The Administrator, Rabaul, reports that under the German Law the Deutsche Handels Plantage Gesellschaft of Samoa is entitled to obtain recruits in German New Guinea, and requests to be advised whether 200 recruits, to replace the same number who are now being returned from Samoa to New Guinea, should be allowed to be recruited and sent to Samoa.

The Secretary, Department of Defence, has asked for advice on the following question:

1. Whether the A.I.F. is legally serving under the Army Act without qualification, or
2. Whether under the Army Act save so far as it is inconsistent with the Defence Act.

I am of opinion that, in view of the amendment of section 55 of the Defence Ac⁽¹⁾, the Australian Imperial Force is subject to the Army Act save so far as it is inconsistent with the Defence Act.

[Vol. 15, p. 203]

The Comptroller-General of Customs has forwarded the following memorandum asking for advice:

The Premier of New South Wales has made representations to the Commonwealth that regulations should be framed prohibiting the discharge of refuse from vessels within a distance of at least three miles from the entrance to the Sydney and Newcastle Harbours, and the matter is referred to you for the favour of advice in regard to the following points:

The Assistant Secretary to the Treasury forwards the following letter from the Premier of Western Australia for advice: