Legal Opinions

Opinion Number. 816

Subject

PROHIBITED IMPORTS: WAR PRECAUTIONS
WHETHER CUSTOMS POWERS OF PROHIBITING IMPORTATION OF GOODS ARE SUFFICIENT TO MEET RECOMMENDATIONS OF LUXURIES BOARD: FORM OF PROCLAMATION

AuthorGARRAN Robert Randolph | Date
Key Legislation

CUSTOMS ACT 1901, s. 52 (g): WAR PRECAUTIONS ACT 1914

The Comptroller-General of Customs forwards the following memorandum for advice:

In connection with certain recommendations for the absolute or partial prohibition of importation of certain goods, the Luxuries Board has expressed the opinion that for the purpose of giving effect to those recommendations, the powers of prohibition embodied in the Customs Act are insufficient, and that action would need to be taken under the War Precautions Act.

Opinion Number. 817

Subject

SURPLUS REVENUE OF COMMONWEALTH
WHETHER STATES ARE ENTITLED TO PER CAPITA PAYMENTS IN RESPECT OF PERSONS ABSENT ON ACTIVE SERVICE: CRITERIA TO BE EMPLOYED IN ASCERTAINING NUMBER OF PEOPLE OF STATES

AuthorGARRAN Robert Randolph | Date
Key Legislation

SURPLUS REVENUE ACT 1910, ss. 4, 7

The Secretary to the Treasury has forwarded the following memorandum asking for advice:

The following resolution was passed at the Conference of Premiers held in Melbourne in December last:

That the Commonwealth be requested to pay to the States the per capita return to make good the non-payment for those men who have gone to the front; this to date back from the time of making the deduction on the ground that these men still form part of the population.

Opinion Number. 818

Subject

WORKERS' COMPENSATION: COMMONWEALTH IMMUNITY FROM STATE LAWS
WHETHER EMPLOYEES OF CENTRAL WOOL COMMITTEE ARE COVERED BY COMMONWEALTH LEGISLATION: WHETHER COMMITTEE IS AN AUTHORITY UNDER COMMONWEALTH: APPOINTMENT OF COMMITTEE BY PRIME MINISTER PURSUANT TO WAR PRECAUTIONS LEGISLATION

AuthorGARRAN Robert Randolph | Date
Key Legislation

COMMONWEALTH WORKMEN'S COMPENSATION ACT 1912, s. 3: WORKMEN'S COMPENSATION ACT 1916 (N.S.W.): WORKERS' COMPENSATION ACT 1915 (VIC): WAR PRECAUTIONS (WOOL) REGULATIONS 1916, regs 2, 3 (2), 5. 6, 14

The Secretary to the Central Wool Committee has forwarded the following memorandum for advice:

The question has arisen as to whether the employees of the Central Wool Committee and the Victorian State Wool Committee are subject to the Workers' Compensation Act 1915, or are covered by the Commonwealth Government provisions for insurance of Commonwealth public servants.

Opinion Number. 819

Subject

PATENTS
APPLICATION BY ASSIGNEE OF ACTUAL INVENTOR: WHETHER 'ASSIGNEE' EXTENDS TO ASSIGNEE OF ASSIGNEE

AuthorGARRAN Robert Randolph | Date
Key Legislation

PATENTS ACT 1903, s. 32 (3)

The Commissioner of Patents has forwarded the following case for advice:

Application for Patent No. 1647 is by the assignee of the assignee of the actual inventor.

Objection was taken to the application on the ground 'the application is not as prescribed insomuch that the assignee of an assignee is not a person entitled to apply for a patent within the meaning of section 32 of the Patents Act'.

Opinion Number. 820

Subject

STATE IMMUNITY FROM COMMONWEALTH LAWS
WHETHER PENSIONS OF RETIRED STATE OFFICERS ARE EXEMPT FROM COMMONWEALTH INCOME TAX

AuthorGARRAN Robert Randolph | Date
Key Legislation

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

On 12 January last you advised me that, in your opinion, the Commonwealth has no power to levy income tax on the salaries of officers employed by the various States.(1)

Will you be so good as to inform me whether this advice extends to the case of retired public servants in receipt of a pension from the State Government or receiving an allowance from a superannuation fund controlled by the Government.

Opinion Number. 821

Subject

INCOME TAX
DEDUCTIONS: WHETHER ANNUITY PAID BY COMPANY TO EX-EMPLOYEE CONSTITUTES EXPENSE INCURRED IN PRODUCING INCOME

AuthorGARRAN Robert Randolph | Date
Key Legislation

INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (a)

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

I should be glad if you would favour me with your opinion on the following case:

Opinion Number. 822

Subject

INCOME TAX
VALUE OF STOCK IN HAND: MEANING OF 'VALUE'

AuthorGARRAN Robert Randolph | Date
Key Legislation

INCOME TAX ASSESSMENT ACT 1915. s. 14 (a): INCOME TAX REGULATIONS 1915, reg. 29A

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

The above section requires that the value of stock on hand at the beginning and end of each year shall be taken into account when ascertaining the profits of a business.

Opinion Number. 823

Subject

BRITISH SUBJECT
STATUS OF WOMAN, A BRITISH SUBJECT, MARRIED TO ALIEN: APPLICATION OF IMPERIAL LAW

AuthorGARRAN Robert Randolph | Date
Key Legislation

BRITISH NATIONALITY AND STATUS OF ALIENS ACT 1914 (IMP.j. ss. 9, 10, 11

The Secretary, Home and Territories Department, forwards the following memorandum for advice:

In a communication in this Department relative to the status of a lady who had lost her Australian nationality through marriage with a foreigner, reference is made to sections 10 and 11 (Part III) of the British Nationality and Status of Aliens Act 1914. The question seems to depend upon whether Part III is in force in the Commonwealth.

I shall be glad to be informed whether this part of the Act applies to the Commonwealth.

Opinion Number. 824

Subject

STATE OFFICERS TRANSFERRED TO COMMONWEALTH
WHETHER PENSION ENTITLEMENT APPLIES TO STATE OFFICER APPOINTED TO COMMONWEALTH SERVICE WITHOUT STATE CONSENT: MEANING OF 'TRANSFER'

AuthorGARRAN Robert Randolph | Date
Key Legislation

CONSTITUTION, s. 84: COMMONWEALTH PUBLIC SERVICE ACT 1902, ss. 34A, 60 (b). 61: SUPERANNUATION ACT 1871 (W.A.)

The Secretary to the Treasury has forwarded the following memorandum for advice:

On 6 March 1916 A.B., Lightkeeper, Rottnest Island, W.A., applied for permission to retire on a pension on the grounds of infirmity. Satisfactory medical evidence has been produced that Mr B. is incapable from infirmity to discharge the duties of his situation, and that such infirmity is likely to be permanent.

Opinion Number. 825

Subject

HORSE BREEDING
WHETHER COMMONWEALTH HAS POWER TO LEGISLATE TO IMPROVE BREEDING OF HORSES

AuthorGARRAN Robert Randolph | Date
Key Legislation

HORSE BREEDING WHETHER COMMONWEALTH HAS POWER TO LEGISLATE TO IMPROVE BREEDING OF HORSES

The Secretary, Department of Defence, has forwarded notes of a conference on horse breeding in Australia, and has asked for advice on certain paragraphs therein.

The paragraphs upon which advice is desired are I presume particularly paragraphs (2) and (3) which are as follows: