COMMONWEALTH BANK
MANAGEMENT OF BANK: SETTLEMENT OF MORAL CLAIM AGAINST BANK: WHETHER AUDITOR-GENERAL HAS POWER TO DISALLOW PAYMENT
COMMONWEALTH BANK ACT 1911, s. 11
The Governor of the Commonwealth Bank has forwarded the following memorandum asking for advice:
The contractor for the erection of the Commonwealth Bank building, Sydney, Mr Henry Phippard, has made application for an allowance to be granted to him to cover loss incurred on the contract owing to the war. I enclose copy of his letter to me of 12 December together with a report dated 3rd instant from the architect for the building and the statement referred to in support of it.
PUBLIC SERVICE ARBITRATION
WHETHER AWARD OF COMMONWEALTH COURT OF CONCILIATION AND ARBITRATION IN RELATION TO EMPLOYEES IN COMMONWEALTH PUBLIC SERVICE CAN BE ENFORCED
ARBITRATION (PUBLIC SERVICE) ACT 1911, s. 8
The Postmaster-General has received a letter from Senator Ready enclosing a letter from the Honorary Secretary of the New South Wales Branch of the Australian Postal Electricians' Union, complaining of the absence from the Arbitration (Public Service) Act of any machinery by which a union can enforce an award, or take action, against the Public Service Commissioner for breach of an award.
The papers have been forwarded for advice as to the legal and constitutional position.
Section 8 of the Act provides that:
INSURANCE
STATE LEGISLATION REQUIRING INSURANCE COMPANIES TO DEPOSIT LICENCE FEES IN CASH: WHETHER COMPANIES CAN SUBSTITUTE WAR LOAN BONDS FOR CASH: SAVING OF STATE LAWS: COMMONWEALTH AND STATE LEGISLATIVE POWERS WITH RESPECT TO INSURANCE
INSURANCE ACT 1916 (QLD), ss. 10, 11. 12
The Queensland Government acting under the Insurance Act passed in 1916 have required marine and general insurance companies carrying on business in Queensland to deposit in cash the amount of deposit required under that Act.
It has been represented that the payment of the deposit in cash would be detrimental to the War Loan, and that the companies in question are desirous of depositing War Loan Bonds to the amount of the deposit required.
The Secretary, Prime Minister's Department, has referred the file for advice as to the powers of the Commonwealth in the matter.
DEFENCE FORCES
DECEASED ESTATES OF MEMBERS OF AUSTRALIAN FORCES: APPLICATION OF IMPERIAL LEGISLATION: PROCEDURES FOR DEALING WITH UNDISPOSED OF ASSETS
REGIMENTAL DEBTS ACT 1893 (IMP.), ss. 7, 8, 9, 10, 14: TREASURY REGULATIONS, reg. 96
The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:
With reference to the first paragraph of this office letter of 29.9.16 in which it is stated that the Secretary of State for Colonies considers that the provisions of the Regimental Debts Act 1893 apply to the Australian Imperial Force, now on active service, I shall be glad if you would favour me with an opinion on the following statement:
PRIZE
WHETHER RETURNS FROM PRIZE COURTS TO IMPERIAL GOVERNMENT SHOULD BE FORWARDED THROUGH GOVERNOR-GENERAL OR STATE GOVERNORS: CHANNEL OF COMMUNICATION WITH IMPERIAL GOVERNMENT
CONSTITUTION, ss. 51 (vi), 52, 69: PRIZE COURTS ACT 1894 (IMP.)
The Official Secretary to the Governor-General has forwarded the following memorandum for advice:
Referring to the first paragraph of the accompanying dispatch (No.254 of 21 March 1916), the Governor-General has asked me today whether the 'Return of cases adjudged in the Prize Court in Victoria for the half year ended 30 June 1915', which was sent to the Secretary of State by the Governor of Victoria, should not have been sent by the Commonwealth Government.
Will you kindly enable me to reply to the Governor-General, and at the same time return the dispatch.
DEFENCE FORCES
WHETHER NON-COMBATANT SERVICE BY CONSCIENTIOUS OBJECTORS CAN BE CARRIED OUT UNDER CIVIL CONTROL
DEFENCE ACT 1903, ss. 59, 61
The Acting Secretary, Department of Defence, has forwarded the following memorandum for advice:
The subjoined extract of a letter received in this Department from Mr A.B. of 'Wittunga', Blackwood, South Australia, is forwarded for favour of advice on the contention raised with regard to its application to the proviso to section 61 of the Defence Act.
INCOME TAX: WAR PRECAUTIONS
WHETHER REGULATION AUTHORISING COMPULSORY DISCLOSURE OF INFORMATION RELATIVE TO DEFENCE OVERRIDES SECRECY PROVISION OF INCOME TAX LEGISLATION
INCOME TAX ASSESSMENT ACT 1915, s. 9: WAR PRECAUTIONS REGULATIONS 1915, reg. 52 (2) (a): INCOME TAX REGULATIONS 1915, reg. 30
The Acting Commissioner of Taxation has forwarded the following memoran-dum for advice:
With further reference to the late Commissioner's communication of 3 December last relative to section 9 of the Income Tax Assessment Act and to regulation 30 thereunder regarding furnishing information to other Departments: Since this letter was written a memorandum has been forwarded from the Defence Department enclosing paragraph 52 (2) (a) of the War Precautions Regulations 1915, which reads as follows:
INCOME TAX
INCOME DERIVED FROM SOURCES WITHIN AUSTRALIA: WHETHER ANNUITIES PAYABLE IN AUSTRALIA BY OVERSEAS INSURANCE COMPANIES ARE TAXABLE
INCOME TAX ASSESSMENT ACT 1915, s. 10(1)
The Commissioner of Taxation has forwarded the following memorandum for advice:
Section 10(1) of the Income Tax Assessment Act reads as under:
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 during the period of twelve months ending on the thirtieth day of June preceding the financial year in and for which the tax is payable.
INCOME TAX
WHETHER DEDUCTION ALLOWABLE IN RESPECT OF PREMIUM PAID TO FOREIGN INSURANCE COMPANY
INCOME TAX ASSESSMENT ACT 1915, s. 18 (1) (c)
The Acting Commissioner of Taxation has forwarded the following memorandum for advice:
A case has come under notice where a taxpayer claimed a deduction of £160 under section 18 (1) (c). Of this amount £50 was in respect of a premium paid to the Nord Stern Life Insurance Company of Berlin.
Taxpayer is a resident of Australia.
It is thought that the wording of the section referred to permits deductions of all insurance premiums and that an amendment would be necessary to limit the deductions to premiums paid on Australian insurances.
ALIENS: CRIMINAL LAW
WHETHER ACT OF GROSS INDECENCY WITH MALE IS CRIME OF VIOLENCE: DEPORTATION OF ALIEN
IMMIGRATION ACT 1901-1912, s. 8: CRIMINAL CODE (W.A.), s. 184
The Secretary, Home and Territories Department, has forwarded papers relative to a prisoner in Western Australia who is due for discharge, and has asked for advice as to whether the case would fall within the scope of section 8 of the Immigration Act 1901-1912.
Attached to the papers is the following minute by the Collector of Customs, Western Australia: