Legal Opinions

The Secretary to the Treasury has forwarded me a copy of the Unemployment Relief Act 1930 of the State of Victoria and desires advice as to whether employees of the Commonwealth Public Service will be subject to the tax.

The Act is read and construed as one with the Income Tax Act 1928 and amending Acts.

Section 3 of the Act provides, inter alia, for the charging, levying, collection and payment for the use of His Majesty in aid of the consolidated revenue of an Unemployment Relief Tax in accordance with the Act and the Schedule.

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

I am forwarding herewith a copy of the Prevention and Relief of Unemployment Act 1930, also a copy of the Unemployment Relief (Tax) Act 1930, recently passed by the New South Wales Parliament and shall be glad if you will kindly advise me as to whether the employees of the Commonwealth Government will be subject to the tax.

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

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

In connection with your Opinion, No. 89 of 1930,⁽¹⁾ on the above subject, I show hereunder copy of a letter received from the Deputy Governor of the Commonwealth Bank, Sydney:

We refer to your letter No. 760/30.2684 of the 28th instant addressed to Mr Biddle, and have to thank you for your advices.

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

I shall be glad if you will kindly advise whether interest on Commonwealth loans is subject to taxation under the Acts recently passed in Victoria and New South Wales in relation to unemployment relief.

Section 4 of the Taxation of Loans Act 1923 provides as follows:

The Secretary, Prime Minister’s Department has forwarded the following memorandum from the Commonwealth Shipping Board to me for advice:

We desire to advise, for your information, that the Unemployed Relief Tax levied by the State of New South Wales under their Act No. 29 of 1930 is being collected from all persons employed at this Dockyard who are liable for payment.

The Secretary to the Treasury has forwarded to me for advice a memorandum from the Secretary, Department of Works enclosing a copy of a memorandum from the Works Director for Queensland which reads as follows:

The Unemployment Relief Act which came into operation in Queensland on the 1st August, 1930, provides that Unemployment Relief Tax is payable by all employees irrespective of age, sex, occupation and whether or not such employees are paid in accordance with any award, or otherwise howsoever.

The Secretary, River Murray Commission has forwarded to me for advice the following memorandum:

With reference to you memorandum No. 30/1096 of the 16th June, 1920, forwarding Crown Solicitor’s Opinion No.101/1930 regarding responsibility for the condition of the waters of the River Murray, I have to advise that the Hume Reservoir is being constructed by the Constructing Authorities for New South Wales and Victoria jointly and that no agreement has been made by the River Murray Commission with a Municipality or person for the supply of water from the Reservoir.

The Secretary, Postmaster-General’s Department has forwarded to me for advice the following memorandum:

I am in receipt of your letter herein of 20th August, No. R.M.C. 1582, in which you request advice as to the liability for expenditure incurred in the prevention of pollution, such as the treatment of the waters of the Hume Reservoir with copper sulphate.

I think that such expenditure is to be regarded as an expenditure incidental to the carrying out of the terms of the Agreement, and the amount of such expenditure is to be borne by the Contracting Governments in accordance with the provisions of Part IV of the Agreement.⁽¹⁾

[Vol. 24, p. 770]