ESTATE DUTY: DEFENCE FORCES
WHETHER ESTATE OF MEMBER OF THURSDAY ISLAND GARRISON IS EXEMPT FROM DUTY: EXEMPTION WHERE DEATH OCCURS ON ACTIVE SERVICE: WHETHER MEMBER WAS ON ACTIVE SERVICE AT TIME OF DEATH: TEST FOR BEING ON ACTIVE SERVICE
ESTATE DUTY ASSESSMENT ACT 1914. s. 9
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 9 of the Estate Duty Assessment Act reads as follows:
Nothing in this Act shall apply to the estate of any person who during the present war or within one year after its termination dies on active service or as a result of injuries received or disease contracted on active service with the military or naval forces of the Commonwealth or any part of the King's Dominions.
INCOME TAX
PRE-FEDERATION AGREEMENT BETWEEN COMPANY PROVIDING TELEGRAPHIC SERVICES AND STATES FOR RECOUPMENT OF STATE TAXES PAID BY COMPANY: WHETHER COMMONWEALTH INCOME TAX IS CAUGHT BY RECOUPMENT PROVISION: EXTENT TO WHICH COMMONWEALTH SUCCEEDS TO STATE OBLIGATIONS
The Commissioner of Taxation has forwarded the following memorandum for advice:
By section 19 of an Agreement dated 14th April 1900, made between the Governments of South Australia, Western Australia and Tasmania, on the one part, and the Eastern Extension Australasia and China Telegraph Company Limited on the other part, it is provided that:
INCOME TAX
EXEMPTION OF PERSON ON ACTIVE SERVICE FROM TAX ON INCOME DERIVED FROM PERSONAL EXERTION: WHETHER EXPENSES INCURRED IN GAINING SUCH INCOME CAN BE DEDUCTED FROM INCOME DERIVED FROM PROPERTY
INCOME TAX ASSESSMENT ACT 1915, ss. 3, 13, 18
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 13 of the Income Tax Assessment Act 1915 exempts the income derived from personal exertion of any person on active service.
Income from personal exertion, as defined by section 3, includes the proceeds of any business carried on by the taxpayer either alone or as a partner with any other person.
LIFE INSURANCE: NATURALIZATION
WHETHER PROCEEDS OF LIFE POLICY CAN BE PAID TO WIDOW OF NATURALIZED GERMAN
The Assistant Secretary to the Treasury has forwarded the following letter from the General Manager of the National Mutual Life Association for advice:
On 1st February 1892 Mr A.B.C. effected a policy for £150 with the Mutual Assurance Society of Victoria which Society became amalgamated with this Association as at 31st December 1896.
Mr C. is now dead and the widow is claiming the proceeds of the policy.
DEFENCE FORCES
COMPULSORY VACCINATION: WHETHER MEMBERS OF DEFENCE FORCE CAN BE COMPULSORILY VACCINATED: POWER OF MILITARY BOARD TO ISSUE NECESSARY ORDER
On 13 February 1911, I advised that an order of the Military Board directing members of the Permanent Forces to be vaccinated was not contrary to law, and must be obeyed by soldiers.(1)
A similar order was applied to members of the Australian Imperial Force.
Several members of that Force refused to undergo vaccination, were court-martialled, and convicted. The court-martial proceedings were forwarded to the Judge Advocate General, who subsequently advised that the order in question was ultra vires, and that the convictions should be quashed.
DEFENCE FORCES
WHETHER SALVATION ARMY OFFICERS ARE MINISTERS OF RELIGION FOR PURPOSES OF ACT: MEANING OF MINISTER OF RELIGION1
DEFENCE ACT 1903, s. 61 (d)
The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:
I shall be glad if you will be so good as to give a definition of the phrase 'Ministers of Religion', referred to in section 61 (d) of the Defence Act. A query has been received in this office from the Military Commandant, Adelaide, respecting the decision on Salvation Army Officers who are on the permanently paid staff of the Denomination.
DEFENCE FORCES
WHETHER PERSONS EXEMPT FROM SERVICE ARE REQUIRED TO REPORT WHEN CALL-UP PROCLAMATION IS ISSUED: ENROLMENT OF EXEMPT PERSONS FOR RECORD PURPOSES
DEFENCE ACT 1903, ss. 59, 60, 61: WAR SERVICE REGULATIONS 1916, reg. 6 (1)
The Acting Secretary, Department of Defence, has fowarded the following memorandum for advice:
War Service Regulation 6(1) states:
PUBLIC SERVICE ARBITRATION
WHETHER PRESIDENT OF SENATE IS BOUND BY AWARD OF COMMONWEALTH COURT OF CONCILIATION AND ARBITRATION
COMMONWEALTH PUBLIC SERVICE ACT 1902, s. 14: ARBITRATION (PUBLIC SERVICE) ACT 1911, s. 8
The Clerk of the Senate forwards the following case for advice:
In the matter of the award of the Commonwealth Court of Conciliation and Arbitration in connection with officers in the Commonwealth Public Service, Clerical Division, members of the Australian Commonwealth Public Service Clerical Association:
PUBLIC WORKS COMMITTEE
WHETHER PARLIAMENTARY STANDING COMMITTEE ON PUBLIC WORKS HAS POWER TO REQUIRE EVIDENCE IN WRITTEN FORM: WHETHER POWER OF COMMITTEE TO OBTAIN EVIDENCE IS AFFECTED BY GIVING OF EVIDENCE BEFORE ROYAL COMMISSION
COMMONWEALTH PUBLIC WORKS COMMITTEE ACT 1913, s. 17
The Minister for Home Affairs has forwarded for advice the following memorandum received by him from the Federal Capital Director of Design and Construction:
The Parliamentary Standing Committee on Public Works is requesting from me in prescribed written form statements traversing evidence already given by me to the Royal Commission on Federal Capital Administration, and to which the rebutting evidence has not yet been submitted.
A question arises as to the respective precedence of these inquiries on which I ask your instructions.
DEFENCE FORCES
WHETHER COMMONWEALTH HAS POWER, BY REGULATION, TO ESTABLISH AND ADMINISTER ARMY RESERVE AND TO PROVIDE FOR FORMATION OF TERRITORIAL ASSOCIATIONS
DEFENCE ACT 1903. ss. 32A(3), 33, 52, 124
The Secretary, Department of Defence, desires advice on the following points: