COMMONWEALTH BANK: BANKING
WHETHER SYSTEM OF RETURNING PAID CHEQUES TO CUSTOMERS COULD BE PUT INTO EFFECT WITHOUT EXPOSING BANK TO LIABILITY: PRODUCTION OF CUSTOMERS-RECEIPTS AS ANSWER TO SUBPOENAS TO PRODUCE CHEQUES
The Secretary to the Treasury has forwarded the following letter from the Governor of the Commonwealth Bank for advice:
It is the general practice of banks in Australia to keep on hand the vouchers (cheque and credit slips) of their customers authenticating the ledger entries in the customers' accounts, but in various other parts of the world notably in England and America it is a common practice for the vouchers to be returned to the customer from time to time with the pass book.
INCOME TAX: PREFERENCE TO ONE STATE OVER ANOTHER STATE
VALUATION OF LIVESTOCK: POWER TO FIX STANDARD VALUES: WHETHER FIXING OF DIFFERENT STANDARD VALUES FOR DIFFERENT LOCALITIES AMOUNTS TO DISCRIMINATION OR PREFERENCE
CONSTITUTION, ss. 51 (ii), 99: 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.
QUARANTINE: INCONSISTENCY
WHETHER COMMONWEALTH QUARANTINE AUTHORITIES ARE BOUND BY STATE LAWS REGULATING FUMIGATION OF VESSELS
CONSTITUTION, s. 109: QUARANTINE ACT 1908: QUARANTINE REGULATIONS: MELBOURNE HARBOR TRUST REGULATIONS, reg. 276 (5)
The following memorandum by the Director of Quarantine is referred for advice:
It has been reported that the following regulation has recently been made by the Melbourne Harbor Trust Commissioners:
276. Every person who shall commit any of the acts following shall be guilty of an offence, that is to say:
(5) Cause any vessel within the Port to be fumigated or smoked without the permission in writing of the Commissioners, and under the direction of the Harbor Master.
DEFENCE PURPOSES
WHETHER OWNERS OF BUILDING USED AS MILITARY HOSPITAL ARE LIABLE FOR MUNICIPAL RATES: EXEMPTION FROM RATES OF LAND USED FOR CHARITABLE PURPOSES: WHETHER USE AS MILITARY HOSPITAL IS CHARITABLE
LOCAL GOVERNMENT ACT 1906 (N.S.W.): CHARITABLE USES ACT 1601 (IMP.)
The Crown Solicitor advised on 3 March 1916 that the Commonwealth was not liable for municipal rates and that under the Local Government Act 1906 of New South Wales the owners of the asylum(2) would not be liable, while the military authorities were in occupation, if the land was being used for public charitable purposes.
The file has been returned by the Acting Secretary, Department of Defence, with the following minute:
FREEDOM OF INTERSTATE TRADE
WHETHER STATE MAY IMPOSE HIGHER WHARFAGE CHARGES ON INTERSTATE GOODS THAN ON DOMESTIC GOODS: JURISDICTION OF INTER-STATE COMMISSION: STANDING TO TAKE ACTION
CONSTITUTION, s. 92: INTER-STATE COMMISSION ACT 1912, s. 21
The Comptroller-General of Customs forwards papers for advice as to whether the differential scale of wharfage charges imposed by the Melbourne Harbor Trust Commissioners is in contravention of the Constitution, adding: 'Should the opinion be in the affirmative, it is presumed that it will be necessary for action to be taken by those who may be adversely affected by the scale'.
The facts are stated in the following memorandum to the Comptroller-General of Customs by the Chief Clerk:
In August 1903 the Attorney-General was asked-
COPYRIGHT
REPRODUCTION OF MAP OF AUSTRALIA WITHOUT NOTIFICATION OF RESERVATION OF CROWN COPYRIGHT: PRACTICE IN REGARD TO NOTIFYING CROWN COPYRIGHT: EFFECT OF OMITTING SUCH NOTIFICATION
COPYRIGHT ACT 1912, s. 26: COPYRIGHT ACT 1911 (IMP.), ss. 1(2), 2, 18
The Acting Secretary, Department of Home and Territories, has forwarded the following minute asking for advice:
The map of Australia which is covered by a Crown copyright has been reproduced on a smaller scale, and published in the Commonwealth Year Book. The notice of such copyright has been omitted.
I shall be glad to be informed whether such omission will in any way prejudice the Crown rights, and also whether it may be considered advisable to take any action to safeguard the interests of the Commonwealth.
PUBLIC SERVICE
LEGAL EFFECT OF TRANSFER OF OFFICER TO UNATTACHED LIST
COMMONWEALTH PUBLIC SERVICE ACT 1902
The Comptroller-General of Customs has forwarded the following memorandum for advice:
Attention is invited to the enclosed minute dated 29th ultimo from the Acting Secretary, Public Service Commissioner's Office, intimating that in view of the circumstances connected with the absence of Mr A., it is considered that that officer should be transferred to the unattached list, and the Acting Commissioner approves of his transfer accordingly.
INCOME TAX
WHETHER GIFTS OF DEBENTURES AND WAR LOAN BONDS ARE DEDUCTIBLE AS MONETARY CONTRIBUTIONS
INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (h)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
Section 18 (1) (h) of the Income Tax Assessment Act deals with deductions which may be made from the total income of a taxpayer, and provides for the deduction of- . . . contributions exceeding Five pounds in the aggregate in respect of each object of contribution made during the continuance of the present war to any public fund established in any part of the King's Dominions or in any country in alliance with Great Britain for any purpose connected with the present war:
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER INCOME RECEIVED FROM CHARTER-PARTIES IN VARIOUS SITUATIONS IS DERIVED FROM SOURCES WITHIN AUSTRALIA
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (I), 14 (a)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
The question has arisen as to the extent to which moneys received by owners of ships under charters are assessable under the Income Tax Assessment Act 1915 in the cases set out hereunder and I shall be glad to be favoured with your advice in the matter.
The cases which have arisen might broadly be divided into two classes, viz.:
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER PROFITS ON SALES MADE OUTSIDE AUSTRALIA BY BUSINESSES CARRIED ON IN AUSTRALIA ARE TAXABLE: DEDUCTION OF EXPENSES INCURRED IN PRODUCING INCOME: TRANSACTIONS WITHIN AUSTRALIA DISTINGUISHED FROM TRANSACTIONS OUTSIDE AUSTRALIA
INCOME TAX ASSESSMENT ACT 1915, ss. 10 (1), 14 (a). 18 (1) (a)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
Section 10 (1) of the Income Tax Assessment Acts 1915 reads:
Subject to the provisions of this Act, income tax shall be levied and paid in and for each financial year upon the taxable income derived directly or indirectly by every taxpayer from sources within Australia . . .
There are some Australian-owned businesses which send travellers to New Zealand or other places beyond Australia.