LAND TAX
WHETHER TIMBER GROWING NATURALLY ON LAND CONSTITUTES AN IMPROVEMENT-DISTINCTION BETWEEN NATURAL TIMBER AND PLANTED TIMBER
LAND TAX ASSESSMENT ACT 1910. s. 3
The Acting Commissioner of Land Tax has forwarded the following memorandum for advice:
The question has been raised that timber growing on land is not part of the land, and therefore its market value, if any, at the 30th June in each year, assuming the timber was then on the land, should not be included as part of the unimproved value of the land.
INCOME TAX
STATE LEGISLATION FACILITATING TAXATION BY COMMONWEALTH OF STATE OFFICERS' SALARIES
INCOME TAX ASSESSMENT ACT 1915, ss. 10, 22: STATE SALARIES (COMMONWEALTH TAXATION) ACT 1916 (W.A.), s. 3
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
On 5 December 1916, an Act (No. 15 of 1916) was passed in Western Australia relating to the taxation by the Parliament of the Commonwealth of Australia of salaries, reimbursements, and other moneys paid by the State of Western Australia, and the question arises as to-
LAND TAX
WHETHER SHAREHOLDERS IN PRINCIPAL COMPANY CAN BE ASSESSED IN RESPECT OF LAND HELD BY SUBSIDIARY COMPANIES
LAND TAX ASSESSMENT ACT 1910, ss. 3, 39, 40
The Commissioner of Taxation has forwarded the following memorandum for advice:
INCOME TAX: DEFENCE FORCES
WHETHER STAFF OFFICERS STATIONED IN AUSTRALIA ARE ON ACTIVE SERVICE FOR INCOME TAX PURPOSES
INCOME TAX ASSESSMENT ACT 1915, s. 13
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
PUBLIC SER VICE
POWER OF GOVERNOR-GENERAL TO GRANT EXTENDED LEAVE: WHETHER CURTAILED BY FAILURE OF PUBLIC SERVICE COMMISSIONER TO RECOMMEND: EFFECT OF REQUIREMENT TO REPORT TO GOVERNOR-GENERAL
COMMONWEALTH PUBLIC SERVICE ACT 1902, ss. 5(1), 68: COMMONWEALTH PUBLIC SERVICE REGULATIONS 1913, regs 77, 78
An officer of the Postmaster-General's Department, Mr A.B., Chief Electrical Engineer, has been granted by the Minister the full period of leave of absence which may be granted under regulation 77, and, as he has not so far recovered as to be able to resume his duties, he has made application for a further extension of leave under regulation 78.
COURTS-MARTIAL
WHETHER COMPETENT FOR COURT TO REPLACE ACQUITTAL WITH FINDING OF GUILTY: EFFECT OF CERTAIN IRREGULARITIES ON FINDING OF ACQUITTAL
ARMY ACT (IMP.), s. 54 (3): RULES OF PROCEDURE 1907, rules 44 (E), 119 (A)
The Secretary, Department of Defence, has forwarded for further advice papers dealing with the trial of A.B. by a field general court-martial at Rabaul.
I have already advised upon certain aspects of this case as appearing on the file (see opinion of 23 October 1915(2))-
A copy of that opinion has been forwarded to Rabaul and in reply the Deputy Judge Advocate General points out several facts which were not before me on my previous advising.
INCOME TAX
PAYMENT OF FOREIGN PRINCIPAL S TAX ASSESSMENT BY AGENT SELLING GOODS IN AUSTRALIA : WHETHER REFUND OF TAX CAN BE MADE WHERE AGENT IS NOT PERSONALLY LIABLE
CONSTITUTION, s. 83: INCOME TAX ASSESSMENT ACT 1915, s. 15: INCOME TAX ASSESSMENT ACT (No.2) 1916, s. 6
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
Under section 15 of the Income Tax Assessment Act 1915, a number of assessments were made and issued to agents in Australia in respect of sales made in Australia, on
behalf of persons resident out of Australia.
PUBLIC SERVICE
PAYMENT IN LIEU OF FURLOUGH TO DEPENDANTS OF DECEASED OFFICER: WHETHER POWER OF GOVERNOR-GENERAL TO GRANT LEAVE AS PRESCRIBED SUPPORTS REGULATION APPLYING PRINCIPLE OF SUCH PAYMENT TO PAYMENT IN LIEU OF LEAVE GRANTED TO OFFICER NOT ELIGIBLE FOR FURLOUGH
COMMONWEALTH PUBLIC SERVICE ACT 1902, ss. 68 (1), 71 (1): COMMONWEALTH PUBLIC SERVICE REGULATIONS 1913, reg. 89A
The Auditor-General has forwarded the following case for opinion:
Public Service Regulation 89 (A) para. (2) provides that, in lieu of leave to officers of less than twenty years' service, who have attained the age of 60 years, the Governor-General may, on the recommendation of the Commissioner, grant to the officer, or in the event of his death, to his dependants, a sum equivalent to the pay for such period of leave.
WAR PRECAUTIONS: PRICE FIXING
POWERS OF COMMONWEALTH LEATHER INDUSTRIES BOARD: PROHIBITION OF DEALINGS IN HIDES AND LEATHER: POWER TO MAKE RECOMMENDATIONS TO MINISTER REGARDING FIXING OF PRICES
WAR PRECAUTIONS (PRICES) REGULATIONS 1916: WAR PRECAUTIONS (LEATHER INDUSTRIES) REGULATIONS 1917, regs 5, 7
The Secretary, Prime Minister's Department, desires advice on the following matter submitted by the Commonwealth Leather Industries Board:
Under its powers derived from the War Precautions Act, the Commonwealth Leather Industries Board has fixed the maximum prices at which certain leathers shall be sold by tanners.
WRECKS
WHETHER COMMONWEALTH HAS POWER TO DEAL WITH WRECKS
CUSTOMS ACT 1901, ss. 65, 66, 67, 148: NAVIGATION ACT 1912: MERCHANT SHIPPING ACT 1894 (IMP.), s. 523
The British ship G. W. Wolff, registered at Swansea in the United Kingdom, was wrecked at Hummock Island (1) Bass Strait, on 8 August 1912. The master and crew proceeded to Melbourne and reported the wreck to the Collector of Customs at that port.
No further action appears to have been taken with regard to this wreck, until this year, when application was made by Mr A.B.C. of Burnie, Tasmania, for permission to take possession of and remove the wreck.