The Assistant Commissioner of Pensions has forwarded for advice the following memorandum:
Legal Opinions
Opinion Number. 1196
Subject
| Date
NATIONALITY
PERSON BORN IN TRANSVAAL WHO DEPARTED OVERSEAS BEFORE BRITISH ANNEXATION: WHETHER A BRITISH SUBJECT
Key Legislation
Opinion Number. 1197
Subject
| Date
NATURALIZATION
RELAXATION OF RESIDENCE REQUIREMENTS: WHETHER AVAILABLE TO MALES
Key Legislation
NATIONALITY ACT 1920. s. 7 (5)
The Secretary to the Department of Home and Territories has requested advice as to whether under sub-section (5) of section 7 of the Nationality Act 1920 the case of a male applicant may be treated as 'any other special case'.
Sub-section (5) provides as follows:
Opinion Number. 1198
Subject
| Date
AIF CANTEENS FUND
TRUST ESTABLISHED BY MCCAUGHEY BEQUEST: MEANING OF KILLED OR DIED OF WOUNDS RECEIVED IN THE WAR'
Key Legislation
The Chairman of the A.I.F. Canteens Fund Trust being the trust administering the McCaughey bequest has forwarded me the following minute for advice:
The trustees of this Fund, who at the request of the executors of the estate of the late Sir Samuel McCaughey, have undertaken the administration of that portion of the bequest devoted to the assistance of ex-soldiers and the widows and children of soldiers who were killed or died of wounds in the recent war, would esteem the favour of your advice.
Opinion Number. 1199
Subject
| Date
NATURALIZATION
RESIDENCE QUALIFICATION ESTABLISHED JUST BEFORE LEAVING FOR OVERSEAS: WHETHER ABSENCE OVERSEAS PREVENTED APPLICATION BEING DEALT WITH
Key Legislation
NATIONALITY ACT 1920, s. 7 (I), (2)
The Secretary to the Department of Home and Territories has forwarded for advice the following memorandum:
A.B. applied for naturalization on 15 February 1921, when he was about to leave Australia for a visit abroad. In view of that fact his application was not proceeded with. He returned to the Commonwealth on 14 November last, after which he submitted a fresh application for naturalization.
Opinion Number. 1200
Subject
| Date
WAR-TIME PROFITS TAX
EXPENSES OF PARTNERSHIP BUSINESS BORNE BY ONE PARTNER: NOT ALLOWABLE TO PARTNERSHIP AS DEDUCTIONS
Key Legislation
INCOME TAX ASSESSMENT ACT 1915, s. 18: WAR-TIME PROFITS TAX ASSESSMENT ACT 1917, ss. 10(2), 15(2): WAR-TIME PROFITS TAX REGULATIONS, reg. 34
The Acting Assistant Secretary to the Department of the Treasury has forwarded for advice the following memorandum:
In the attached copy of a memorandum the Commissioner of Taxation has asked that there be promulgated an addition to regulation 34 under the War-time Profits Tax Assessment Act in order to meet certain cases of hardship for which the Act and Regulations as they now stand provide no relief.
Opinion Number. 1201
Subject
| Date
REPATRIATION
UNDRAWN PENSION AT DEATH OF PENSIONER: WHETHER PERSONAL REPRESENTATIVE IS ENTITLED TO PAYMENT OF UNDRAWN AMOUNT
Key Legislation
AUSTRALIAN SOLDIERS' REPATRIATION ACT 1920, s. 43: OLD-AGE PENSIONS REGULATIONS 1909, reg. 27: AUSTRALIAN SOLDIERS' REPATRIATION REGULATIONS 1920, reg. 40
The Chairman of the Repatriation Commission has forwarded for advice the following memorandum:
The Commission would be glad to be favoured with your opinion in regard to its liability in respect of any undrawn instalment of a pension due at the date of a pensioner's decease.
Opinion Number. 1202
Subject
| Date
NATURALIZATION
TEMPORARY ABSENCE DOES NOT BREAK PERIOD OF RESIDENCE REQUIRED FOR NATURALIZATION
Key Legislation
NATURALIZATION ACT 1903, s. 5: NATIONALITY ACT 1920, s. 7 (1), (2)
The Secretary to the Department of Home and Territories has forwarded for advice the following memorandum:
Section 7, sub-section (1) of the Nationality Act 1920 provides, inter alia, that an applicant for naturalization shall satisfy the Governor-General-
Opinion Number. 1203
Subject
| Date
POSTAL SERVICES
LIABILITY OF POST OFFICE FOR NON-DELIVERY OF ARTICLES RETAINED BY CENSOR
Key Legislation
POST AND TELEGRAPH ACT 1901. s. 158: UNIVERSAL POSTAL CONVENTION (1906), Art. VIII: POST AND TELEGRAPH REGULATIONS, reg. 96
The Secretary to the Postmaster-General's Department has requested advice as to whether the receipt given by the Censor in each case for registered postal articles delivered to him by the Postmaster-General's Department, in pursuance of the Governor-General's proclamation of 26 September 1914, is a sufficient acquittance for the Department, as against the addressees for non-delivery of the articles.
Opinion Number. 1204
Subject
| Date
WAR-TIME PROFITS TAX
WHETHER PARTNER IN BUSINESS IS A PERSON LIABLE TO PAY WAR-TIME PROFITS TAX: RELEASE FROM PA YMENT OF TAX IN CASE OF HARDSHIP
Key Legislation
WAR-TIME PROFITS TAX ASSESSMENT ACT 1917, ss. 4, 10 (2), 45. 59
The Federal Commissioner of Taxation has submitted the following memorandum for my advice:
Section 4 of the War-time Profits Tax Assessment Act defines 'taxpayer' as any person chargeable with war-time profits tax.
Section 10 (2) provides that war-time profits tax payable on the profits derived by a business carried on by partners shall be payable by the partnership, but for purposes of this section, the tax shall be deemed to have been paid by each partner in proportion to his interest in the profits.
Opinion Number. 1205
Subject
| Date
REPATRIATION
DISEASE CAUSED BY PRE-WAR INCAPACITY AND NOT AGGRAVATED BY WAR SERVICE: WHETHER PENSIONABLE
Key Legislation
AUSTRALIAN SOLDIERS' REPATRIATION ACT 1920, s. 23 (a) (i)
The Chairman of the Repatriation Commission has forwarded me the following memorandum for advice:
The abovenamed ex-soldier served with the A.I.F. in France and according to his oWn statement was carried out of the trenches at Hill 60 in March 1918 suffering from prostate enlargement.
He was returned to Australia in August 1918 as a cot case and provided with medical treatment at a Military Hospital, and was subsequently granted the full rate of war pension by the late pensions authorities under War Pensions Act 1914-1916.