The Royal Commission on Taxation has made the following recommendation:
Legal Opinions
Opinion Number. 1579
Subject
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TAXATION
TAXATION: CREATION OF APPELLATE COURT: POSSIBILITY OF ONE COURT DEALING WITH APPEALS UNDER BOTH STATE AND FEDERAL TAXATION LEGISLATION: TENURE OF JUDGE: APPELLATE JURISDICTION OF HIGH COURT: REMUNERATION OF JUDGE: RESTRICTION OF RIGHT OF APPEAL TO HIGH COURT TO QUESTIONS OF LAW: APPEALS FROM STATE COURTS
Key Legislation
constitution s 73
Opinion Number. 1580
Subject
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WHEAT MARKETING: COMPULSORY WHEAT POOL
WHEAT MARKETING: COMPULSORY WHEAT POOL: intrastate trade: interstate trade: POWERS OF STATES AND COMMONWEALTH: FREEDOM OF Interstate TRADE: PROHIBITION OF Interstate TRADE: REFERRAL OF POWERS: ACQUISITION OF PROPERTY: SINGLE POOL OPERATING UNDER STATE AND FEDERAL LAW: PARALLEL STATE AND FEDERAL LEGISLATION
Key Legislation
constitution ss 51(i), (xxxi), (xxxvii), 92 : Dried Fruits Act 1928
I have been asked to advise as to the power of the Commonwealth, either alone or in conjunction with the several States, to establish a compulsory wheat pool or wheat pools.
Source of power
The power of the Commonwealth to establish a compulsory wheat pool must be derived from the Constitution, and the limitations on the powers of the States to establish such pools flow from the same source.
Opinion Number. 1581
Subject
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FIREARMS: duty of care
FIREARMS: responsibilities of officer at Common Law in event of discharging Departmental pistol in course of official duties: DUTY OF CARE: use in defence of person or property
Key Legislation
I am in receipt of your memorandum dated 31 May 1935, forwarding request by the Official Receiver, Brisbane, for advice as to the responsibilities at common law of an officer in the event of his discharging the departmental pistol in the course of his official duties.
Paragraph 7 of the memorandum from the Secretary, Prime Minister’s Department, refers to the discharge of the departmental pistol on any occasion, not merely in the course of an officer’s departmental duty.
Opinion Number. 1582
Subject
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taxation
taxation: validity of additional tax of minimum amount in event of default: whether penalty: whether exercise of judicial power: whether law dealing with matter other than imposition of taxation: nature of power of remission
Key Legislation
Income Tax Assessment Act 1922 Part VII, ss 4, 56, 67 : constitution ss 55, 71: War-time Profits Tax Assessment Act 1917 s 34
I am in receipt of your memorandum No. J. 207/108, of 24 June 1935 requesting my views with regard to the validity of section 56 and 67 of the Income Tax Assessment Act 1922–1934 and as to the best course to be pursued in view of the remarks made in relation to the validity of section 67 by Rich and Dixon, J.J. in Jolly’s case (1935) A.L.R. 211.(1)
In the case mentioned, Rich and Dixon, J.J. raised doubts as to the validity of section 67 and they seem to suggest that its validity may be challenged on two grounds, namely:
Opinion Number. 1583
Subject
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papua: extent of territory
papua: whether reef distant more than three miles from coast is legally part of Territory: whether laws of Territory relating to fishing apply in respect of the reef: whether reef is an ‘island’
Key Legislation
Papua Act 1905 s 5: Letters Patent dated 8 June 1888 for Erecting certain british territory in new Guinea and adjacent islands into a separate possession, British Government Gazette Extraordinary 4 Sep 1888
The Secretary, Prime Minister’s Department, has forwarded the following letter received from the Lieutenant-Governor of Papua, and asks for my advice in regard to the inquiry made in the final paragraph:
I have the honour to inform you that on October 18th, on my way back from Samarai to Port Moresby, we found a Japanese launch lying about a quarter of a mile outside the main barrier reef ten miles eastward of Coutance Island.
Opinion Number. 1584
Subject
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taxation
taxation: validity of Appellate Tribunal for Commonwealth and State Income Tax purposes: appointment of one person to constitute Court of Review for objections against all assessments Federal and State: separate court for each state with same judge and state and federal jurisdiction: appeal : tenure of judge: expenses of court
Key Legislation
constitution s 73
I am in receipt of your letter of 3 September 1935, requesting my views on the proposals of the Chairman of the Royal Commission on Uniform Income Tax Legislation for the constitution of an appellate tribunal for Commonwealth and State income tax purposes.
The proposals now outlined by the Chairman differ in some respects from the original recommendation of the Royal Commission on this matter and some objections which existed in respect of that recommendation have been avoided in the present proposals.
Those proposals are:
Opinion Number. 1585
Subject
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extradition
EXTRADITION: ISSUE OF COMMISSIONS TO ALL STATE GOVERNORS AUTHORISING THEM TO ACT AS DEPUTIES OF GOVERNOR-GENERAL IN EXTRADITION CASES: WHETHER THERE IS ANY NECESSITY FOR ISSUE OF FRESH COMMISSIONS WHEN GOVERNOR-GENERAL BY WHOM EXISTING COMMISSIONS WERE ISSUED CEASES TO HOLD OFFICE
Key Legislation
Extradition Act 1903 ss 4, 43: constitution s 126: Letters Patent issued under constitution s 126 by Her Majesty Queen Victoria on 29 October 1900
I am in receipt of your memorandum of 23 July 1935 requesting advice as to the necessity for the issue of Commissions to all State Governors authorising them to act as deputies of the Governor-General in extradition cases.
It appears that His Excellency the Governor-General has issued a Commission appointing His Excellency Sir Alexander Hore-Ruthven to be his deputy in New South Wales for the purposes of section 4 of the Extradition Act 1903.
Opinion Number. 1586
Subject
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House of Representatives Standing Orders
House of Representatives Standing Orders: questions arising to be determined by majority of votes: ‘question’: validity of orders requiring fewer votes: whether power to make rules and orders with respect to order and conduct of business and proceedings confers power to make rules and orders inconsistent with
Key Legislation
constitution ss 40, 50: house of representatives Standing Orders 126, 262A, 262B, 407
The Clerk of the House of Representatives has forwarded the following letter to me for advice:
It is intended to review the Standing Orders of the House of Representatives when an opportunity occurs, and the Speaker of the House of Representatives proposes to submit
to the Standing Orders Committee, for its early consideration, a revised draft of the
Standing Orders.
Opinion Number. 1587
Subject
| Date
EXCISE
EXCISE: NON-EXCISABLE BEVERAGES: LOW-ALCOHOL CONTENT BEVERAGES: POWER TO ENACT LAWS PREVENTING PERSONS WHO MANUFACTURE IN AUSTRALIA NON-EXCISABLE PRODUCTS FROM DESCRIBING SUCH PRODUCTS AS
Key Legislation
FINANCE ACT 1932 (U.K.) (22 & 23 Geo. V c. 25) s 12: CONSTITUTION ss 51(xxxix), 90
The Comptroller-General of Trade and Customs has forwarded the following memorandum to me for advice:
Opinion Number. 1588
Subject
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POST AND TELEGRAPH REGULATIONS
POST AND TELEGRAPH : REGULATIONS : PRESCRIPTION OF REBATES : ‘PRESCRIBE’ : WHETHER REGULATION MAY PROVIDE FOR SETTING OF AMOUNT OF REBATE BY MINISTER OR DEPARTMENT
Key Legislation
Post and Telegraph Act 1901 ss 3, 71, 91, 93, 97(n) : Acts Interpretation Act 1901 s 10A
I have received your letter dated 18 November 1935 (No. 0.35/8629) in which you refer to advice given by my Department that certain draft Regulations submitted by your Department for revision were inconsistent with the Post and Telegraph Act, and consequently invalid.(1)
I have given this advice very careful consideration and am unable to alter it in any way.