INCOME TAX: BANKING
ATTACHMENT OF MONEYS IN CUSTOMER'S ACCOUNT TO SATISFY TAX LIABILITY-RELATIONSHIP BETWEEN BANKER AND CUSTOMER: LEGAL CHARACTER OF MONEYS IN CURRENT ACCOUNT DISTINGUISHED FROM THOSE IN SAVINGS ACCOUNT: WHETHER COMPLIANCE WITH COMMISSIONER'S DEMAND CONSTITUTES DEFENCE TO ACTION FOR WRONGFULLY DISHONOURING CHEQUE
COMMONWEALTH BANK ACT 1911, ss. 5, 6, 40: INCOME TAX ASSESSMENT ACT 1915, s. 50A
The Secretary to the Treasury has forwarded for advice the following memorandum of the Chief Accountant of the Commonwealth Bank:
I attach hereto copy of letter which has been received by us from the Federal Commissioner of Taxation, by which you will see that he seeks practically to attach a balance of a Savings Bank account with us for the purpose of payment of income tax.
DEFENCE FORCES
WHETHER COMMONWEALTH IS LIABLE TO COMPENSATE PARENTS FOR DEATH OF SON WHO ENLISTED IN AUSTRALIAN IMPERIAL FORCE AS MINOR: MEANING OF 'FAMILY'
DEFENCE ACT 1903, ss. 57, 124(1) (t)
The Secretary, Department of Defence, has asked for advice as to the position of the Department if the father of a minor instituted a claim for compensation in respect of the death of the minor on active service with the Australian Imperial Force, the father having given his consent to the enlistment of his son for service in Australia only.
The only provisions in the Defence Act 1903-1918 relating to the payment of compensation in respect of injuries received by, or the death of, a member of the Forces on duty, are sections 57 and 124 (1) (t). Section 57 provides as follows:
TRADING WITH THE ENEMY
WHETHER RENEWAL BY BANK OF ENEMY SUBJECTS' FIXED DEPOSITS CONSTITUTES ENTERING INTO FINANCIAL OBLIGATION FOR BENEFIT OF ENEMY
TRADING WITH THE ENEMY ACT 1914, s. 9B
The Acting Comptroller-General of Customs and Public Trustee has forwarded for advice the following memorandum:
The Bank of New South Wales has several fixed deposits in the names of enemy subjects, which have been returned on Form Fl in accordance with the terms of section 9B of the Trading with the Enemy Act 1914-1916.
As these deposits fell due, the Bank has renewed them automatically from time to time with interest added, returning such interest on Form Fl.
WAR PRECAUTIONS
CIVIL RIGHTS OF INTERNED PERSONS
ALIENS RESTRICTION ACT 1914 (IMP.): WAR PRECAUTIONS (ALIENS REGISTRATION) REGULATIONS 1916
The Secretary to the Department of Defence has forwarded, for advice, the following memorandum:
FINANCE
REDEMPTION OF AUSTRALIAN NOTES FROM GOLD RESERVE: WHETHER GOVERNOR-GENERAL'S WARRANT ENABLING MONEYS TO BE DRAWN FROM COMMONWEALTH PUBLIC ACCOUNT IS REQUIRED FOR ISSUE OF GOLD COIN
AUDIT ACT 1901, ss. 2, 21, 31. 32, 33, 62 (1): AUSTRALIAN NOTES ACT 1910, ss. 6, 8. 9
The Auditor-General desires that my opinion should be obtained as to whether the estimated issues of gold coin for redemption of Australian Notes are or are not included in section 31 of the Audit Act.
In connection with this matter, the Secretary to the Treasury points out that:
PROHIBITED EXPORTS
WHETHER COMMONWEALTH HAS POWER TO PROHIBIT EXPORT OF GOLD AND WHEAT CUSTOMS ACT 1901, S. 112 (1) (B)
The Secretary to the Department of the Treasury has forwarded for advice the following memorandum:
I am directed to ask whether there will be sufficient power during the next two or three years to prohibit the export of gold and wheat (or flour) from the Commonwealth.
REPATRIATION
WHETHER CONTROL OF FUND RAISING APPLIES TO COLLECTIONS MADE ON TROOPSHIPS RETURNING TO AUSTRALIA: WHETHER EXPENDITURE OF FUNDS ALREADY RAISED IS COVERED: APPLICATION OF REPATRIATION LEGISLATION ON TROOPSHIPS RETURNING FROM ENGLAND TO AUSTRALIA
CONSTITUTION, covering cl.5: AUSTRALIAN SOLDIERS' REPATRIATION ACT 1917, s. 21
The Comptroller of Repatriation has forwarded for opinion the following memorandum:
I enclose herewith copy of a letter received from Major A.B.C, Comptroller of the A.I.F. Garrison Institutes and Canteens, regarding the collection of funds on returning troopships in aid of war widows and orphans, and asking whether section 21 of the Australian Soldiers' Repatriation Act would apply to such collections outside the Commonwealth.
PUBLIC SERVICE
PUNISHMENT POWERS OF PERMANENT HEAD WHERE THERE IS NO CHIEF OFFICER: WHETHER RECOMMENDATION BY PERMANENT HEAD, ACTING IN CAPACITY OF CHIEF OFFICER, IS PREREQUISITE TO EXERCISE OF POWERS
COMMONWEALTH PUBLIC SERVICE ACT 1902. ss. 13, 46 (1), (4), (5)
The Secretary to the Public Service Commissioner has requested advice as to whether, in the case of a Department where there is no Chief Officer and the Permanent Head exercises the powers and performs the functions of a Chief Officer in terms of section 13 of the Public Service Act, it is necessary that the Permanent Head acting as Chief Officer, should submit a recommendation as required by sub-section (5) of section 46 of the Commonwealth Public Service Act 1902-1918, before one of the punishments prescribed by section 46 may be inflicted.
DEFENCE FORCES
DECEASED ESTATES OF MEMBERS OF AUSTRALIAN FORCES: EXTENT OF COMMONWEALTH POWER TO LEGISLATE WITH RESPECT TO DISPOSAL OF MILITARY ESTATES: WHETHER REGULATION AUTHORISING PAYMENT IN ACCORDANCE WITH MINISTER'S DISCRETION IS INCONSISTENT WITH PROVISION BY ACT FOR PAYMENT TO OBJECTS AS PRESCRIBED
CONSTITUTION, s. 51 (vi): DECEASED SOLDIERS' ESTATES ACT 1918, s. 4 (1): DECEASED SOLDIERS' ESTATES REGULATIONS 1919, reg.12
I have carefully considered the opinion given by the Crown Solicitor in this case, and also the Deceased Soldiers' Estates Act and Regulations thereunder, and generally the power of the Commonwealth to legislate as regards the disposal of the military estates of deceased soldiers.
MURRAY RIVER WATERS
AGREEMENT BETWEEN COMMONWEALTH AND PARTICIPATING STATES: WHETHER SOUTH AUSTRALIA IS ENTITLED TO INTEREST ON MONEYS EXPENDED ON WORKS IN EXCESS OF QUOTA
RIVER MURRAY WATERS ACT 1915, Schedule
The River Murray Commission asks to be advised on the question raised in the following letter from the Secretary:
The following is a copy of a letter received from the Constructing Authority for South Australia which was considered by the River Murray Commission at its recent meeting: