Legal Opinions

Opinion Number. 746

Subject

COMMONWEALTH IMMUNITY FROM STATE LAWS: INCONSISTENCY
WHETHER CONTRACT NOTES FOR SALE OF TREASURY BONDS ARE LIABLE TO STATE STAMP DUTY

AuthorGARRAN Robert Randolph | Date
Key Legislation

COMMONWEALTH INSCRIBED STOCK ACT 1911, s. 52A

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

Advice has been received that the New South Wales Commissioner of Stamps is insisting upon stamp duty being paid on contract notes (specimen attached) used by stockbrokers in connection with sales of War Loan Stock.

2. I am directed to ask that the Attorney-General will be good enough to give his opinion as to whether such stamp duty is legally payable.

Opinion Number. 747

Subject

TRADING WITH THE ENEMY
WHETHER STATE SUPREME COURT HAS JURISDICTION TO MAKE ORDER CHARGING MONEYS HELD BY COMMONWEALTH TREASURER IN STATUTORY TRUST FUND ON ACCOUNT OF ENEMY SUBJECT: PROPER PROCEDURE TO ENABLE DEBTS OWING BY ENEMY SUBJECTS TO BE SATISFIED OUT OF MONEYS HELD IN TRUST FUND

AuthorGARRAN Robert Randolph | Date
Key Legislation

TRADING WITH THE ENEMY ACT 1914, ss. 9, 9C, 9D: TRUSTEE ACT 1898 (N.S.W.), s. 29

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

Certain moneys are held in Trust Fund 'Debts due to Enemy Subjects' on account of A.B. of Germany.

Opinion Number. 748

Subject

ALIENS
WHETHER ALIENS CAN OWN FREEHOLD PROPERTY: POSITION IN THE AUSTRALIAN STATES, NORTHERN TERRITORY AND NORFOLK ISLAND: WARTIME RESTRICTIONS UPON ACQUISITION OF LAND

AuthorGARRAN Robert Randolph | Date
Key Legislation

WAR PRECAUTIONS (LAND TRANSFER) REGULATIONS 1916

The Secretary, Department of External Affairs, has forwarded the following letter from the Russian Consul-General for advice:

I have the honour to request you to kindly let me know whether a foreign subject resident in the Commonwealth must necessarily become a naturalized British subject before he can hold any freehold property/real estate in any of the Australian States, the Northern Territory or Norfolk Island.

The question of the ownership of freehold property by foreign subjects has been dealt with by legislation in all the States.

Opinion Number. 749

Subject

CENSORSHIP: STATUTORY RULES
EFFECT OF DISALLOWANCE BY SENATE OF AMENDING STATUTORY RULE: WHETHER WORDS PURPORTED TO BE OMITTED ARE RESTORED

AuthorGARRAN Robert Randolph | Date
Key Legislation

ACTS INTERPRETATION ACT 1904-1916, s. 10: WAR PRECAUTIONS REGULATIONS, reg. 28AA: STATUTORY RULES 1916, Nos 187, 204

The Secretary, Department of Defence:

The Secretary, Department of Defence, has forwarded the following memorandum by the Chief of the General Staff for advice:

Opinion Number. 750

Subject

COURTS-MARTIAL
SENTENCE OF IMPRISONMENT AND DISCHARGE WITH IGNOMINY: WHETHER REMISSION OF SUCH DISCHARGE AFTER BEING PUT INTO EFFECT REVIVES OBLIGATION TO SERVE UNDER TERMS OF ENLISTMENT

AuthorGARRAN Robert Randolph | Date
Key Legislation

AUSTRALIAN MILITARY REGULATIONS 1916, reg. 338 (I)

The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:

A number of members of the A.I.F. were tried by general court-martial on charges arising out of the mutiny at Liverpool in February 1916. They were convicted on 20th March 1916 and sentenced to varying periods of imprisonment up to three years and to be discharged with ignominy from His Majesty's Service. The proceedings of these courts were confirmed by the Governor-General on 10th April 1916.

Opinion Number. 751

Subject

DEFENCE FORCES
WHETHER DISCHARGE CERTIFICATE GRANTED TO MEMBER OF DEFENCE FORCES CAN BE AMENDED: POWER TO MAKE REGULATION PROVIDING FOR AMENDMENT OF INCORRECT DISCHARGE

AuthorGARRAN Robert Randolph | Date
Key Legislation

DEFENCE ACT 1903: AUSTRALIAN MILITARY REGULATIONS 1916, Part X

The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:

The Secretary, Prime Minister's Department, has referred to this Department an extract from the report of the Royal Commissioner Judge Eagleson in respect of the charges made by Mr A.B.C. in connection with the construction of the Transcontinental Railway, also Mr C.'s Australian Imperial Force discharge. The extract contains the following statement:

C.'s discharge is incorrect in two important statements:

Opinion Number. 752

Subject

COMMONWEALTH BANK: WORKERS' COMPENSATION: INCONSISTENCY
WHETHER COMMONWEALTH BANK IS SUBJECT TO COMMONWEALTH EMPLOYEES' COMPENSATION LEGISLATION: BANK AN AUTHORITY UNDER THE COMMONWEALTH': STATE WORKERS' COMPENSATION LEGISLATION

AuthorGARRAN Robert Randolph | Date
Key Legislation

COMMONWEALTH WORKMEN'S COMPENSATION ACT 1912, ss. 3, 4: WORKMEN'S COMPENSATION ACT 1910 (N.S.W.)

The Secretary to the Treasury has forwarded the following letter from the Deputy-Governor of the Commonwealth Bank for advice:

I have the honour to advise that this Bank will shortly be entering into occupation of the new premises in Pitt and Moore Streets, Sydney, which have been erected, and the question has arisen as to whether it is necessary for the Bank to take out insurance covering employers' liability.

This relates to liftmen who would be driving the lifts in the building, and also to messengers who would be carrying out their various duties.

Opinion Number. 753

Subject

INCOME TAX
WHETHER TAX IS PA YABLE ON INTEREST ACCRUING PRIOR TO YEAR OF ASSESSMENT BUT NOT RECEIVED UNTIL SUCH YEAR: INCOME DISTINGUISHED FROM MERE RIGHT TO RECEIVE PAYMENT

AuthorGARRAN Robert Randolph | Date
Key Legislation

INCOME TAX ASSESSMENT ACT 1915, ss. 10 fl), 14 (b), 28 (1)

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

As required by section 28 (1) of the Income Tax Assessment Act, a taxpayer rendered a return of income for the period 1.7.14 to 30.6.15, which included interest as under, derived from debentures:

Opinion Number. 754

Subject

LAND TAX
IMPROVEMENTS TO LAND: WHETHER VALUE OF PRICKLY PEAR ERADICATION CAN BE DEDUCTED AS AN IMPROVEMENT

AuthorGARRAN Robert Randolph | Date
Key Legislation

LAND TAX ASSESSMENT ACT 1910, s. 3

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

Prickly Pear Selections are securable in Queensland under the following terms and conditions:

Opinion Number. 755

Subject

PUBLIC SERVICE
PROCEDURE TO BE FOLLOWED IN APPOINTMENT OF PERMANENT HEAD OF DEPARTMENT: WHETHER PUBLIC SERVICE COMMISSIONER MUST BE INVOLVED

AuthorGARRAN Robert Randolph | Date
Key Legislation

COMMONWEALTH PUBLIC SERVICE ACT 1902, ss. 5, 42, 44

The following memorandum by the Deputy Public Service Commissioner has been forwarded for advice: