ENEMY ALIENS: COMMONWEALTH BANK
WHETHER ENEMY ALIENS MAY WITHDRAW SAVINGS BANK IN WARTIME MONEYS FROM COMMONWEALTH
The Secretary to the Department of Defence has asked for advice on the question whether alien enemies may withdraw, without restriction, from the Commonwealth Savings Bank, sums deposited there by them.
In the absence of any specific provision to the contrary, I am of opinion that alien enemies may withdraw, without restriction, moneys deposited by them in the Commonwealth Savings Bank.
[Vol. 14, p. 381]
QUARANTINE: COMMONWEALTH IMMUNITY FROM STATE LAWS
WHETHER QUARANTINE OFFICERS ARE SUBJECT TO STATE HEALTH LAWS REQUIRING NOTIFICATION OF INFECTIOUS DISEASES
The Director of Quarantine has forwarded for advice the following memorandum:
I shall be glad if you will advise me as to the responsibilities resting upon quarantine officers to notify cases of infectious diseases under the various State Health Acts.
PARDONING POWER
CONCURRENT SENTENCES FOR FEDERAL AND STATE OFFENCES: PARDONING POWERS OF GOVERNOR-GENERAL AND STATE GOVERNORS
The following communication has been received by His Excellency the Governor-General from His Excellency the Governor of New South Wales:
CUSTOMS DUTY
AMENDMENT OF TARIFF RESOLUTION BY FURTHER RESOLUTION: WHETHER AMENDING RESOLUTION EXPOSES COMMONWEALTH TO LIABILITY TO REFUND DUTIES PAID UNDER FORMER RESOLUTION IN EXCESS OF DUTIES IMPOSED BY LAST ENACTED TARIFF
CUSTOMS TARIFF 1908-1911
The Comptroller-General of Customs forwards the following case for opinion:
The Customs Tariff at present in operation was proposed by Resolution of 3rd December 1914, and has not yet been considered by Parliament.
NATURALIZATION
EFFECT OF AUSTRALIAN CERTIFICATE OF NATURALIZATION: MEANING OF TN THE COMMONWEALTH1: EXTENT OF BRITISH DIPLOMATIC PROTECTION IN FOREIGN COUNTRIES
NATURALIZATION ACT 1903, s. 8
A.B.C. was born in Noumea of German parentage. For a number of years he resided in Australia and in October 1913 became naturalized under the Naturalization Act 1903.
Immediately after obtaining his certificate of naturalization he returned to Noumea for business reasons. He is now desirous of returning to Australia in connection with his business, but the British Consul refuses to grant him a passport on the ground that he is not a British subject.
INCOME TAX
WHETHER BONUSES PAID TO EMPLOYEES ARE DEDUCTIBLE AS EXPENSES INCURRED IN PRODUCING INCOME
INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (a)
The Commissioner of Taxation has forwarded the following memorandum for advice:
The question has been raised as to the liability to taxation of bonuses paid by an employer of labour: (a) in the hands of the recipient, and (b) in the hands of the donor.
Section 14 (g) of the Income Tax Assessment Act appears to make it plain that such bonuses are taxable to those receiving them inasmuch as the term bonus itself is used in that section in this present application.
INCOME TAX
WHETHER BONUS ISSUE OF SHARES AMOUNTS TO INCOME WHERE COMPANY CATEGORISES ISSUE AS A DISTRIBUTION OF PROFITS AMONG SHAREHOLDERS
INCOME TAX ASSESSMENT ACT 1915, s. 14 (b)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
I shall be glad of your advice as to the law in the following case. A company had at the credit of its profit and loss account a sum of £114,000 and there was a further sum of accumulated profits existing in a reserve fund which had been built up during a period of years.
In September 1915 the company decided to issue additional shares to the existing shareholders to the extent of one new share for every two old shares held.
NAVAL FORCES OF COMMONWEALTH
COMPULSORY VACCINATION: WHETHER CIVILIANS RESIDING AT ROYAL AUSTRALIAN NAVAL COLLEGE CAN BE COMPULSORILY VACCINATED: POWER OF COMMANDING OFFICER TO ISSUE NECESSARY ORDER
REGULATIONS FOR THE ROYAL AUSTRALIAN NAVAL COLLEGE, regs 24, 25, 37
The Naval Secretary has asked for advice as to whether the Commanding Officer of the Royal Australian Naval College is empowered to issue orders for the compulsory vaccination of civilians residing at the Naval College, or, if not, as to what steps should be taken to give him such power.
Regulations 24 and 25 of the Naval College Regulations read as follows:
24. The College shall be under the command of the Officer appointed from time to time by the Naval Board for that purpose.
TRADE MARKS
DESIGN RESEMBLING AUSTRALIAN COAT OF ARMS: WHETHER REGISTRATION UNDER STATE LAW AMOUNTS TO AUTHORITY TO USE
TRADE MARKS ACT 1905, s. 113
The Comptroller-General of Customs asks for advice as to whether certain metallic capsules bearing a design similar in many respects to the Australian coat of arms may lawfully be used by Messrs B. & Sons, of Harris Street, Ultimo, New South Wales.
Section 113 of the Trade Marks Act 1905 is as follows:
DEFENCE: PRICE FIXING
CONTROL OF RENTS IN WARTIME: CONNECTION WITH DEFENCE
The Acting Attorney-General's opinion of 30 June last(1), having been considered by the Cabinet, has been resubmitted for advice as to how and in what manner the desire of the Cabinet re the inflation of rents can be achieved.
The clearer the relation can be made between the measure and the successful prosecution of the war, the greater will be the probability of its being held to be within the defence power of the Commonwealth Parliament.