Legal Opinions

Opinion Number. 1519

Subject

land tax: directions to second commissioner of taxation
land tax: authority of commissioner of taxation to give directions to second commissioner: control exercisable over second commissioner in administration of land tax assessment act: power of minister

AuthorLATHAM John Greig | Date
Key Legislation

commonwealth public service act 1922 s 25: land tax assessment act 1910 ss 4, 4A, 5, 6A, 61: income tax assessment act 1922: estate duty act 1914 ss 4, 4A: estate duty assessment act 1914: COMMONWEALTH PUBLIC SERVICE ACT 1902

The Secretary to the Treasury has, by direction, forwarded me the following memorandum for advice:

I forward herewith papers relating to the administration of the Land Tax Assessment Act by the Commissioner of Taxation and the Second Commissioner of Taxation.

I am directed to ask for the advice of the Attorney-General on the following matters:

Opinion Number. 1520

Subject

sedition
sedition: publication in italian language newspaper of article criticising attitude and conduct of british persons: prospects of criminal prosecution: deportation: application of dictation test

AuthorKNOWLES George Shaw | Date
Key Legislation

crimes act 1914 ss 24A, 24B, 24D: IMMIGRATION RESTRICTION ACT 1901 ss 5, 5A, 8A

The External Affairs Department has forwarded the following memorandum for advice:

I forward herewith the departmental file in relation to the publication by Mr. A.B. of Perth, Western Australia, in ‘La Stampa Italiana’ of alleged seditious matter.

I should be glad to receive advice as to whether the evidence is regarded as sufficient to support a prosecution under the Crimes Act, or whether it would be preferable to deal with him under the Immigration Act.

Opinion Number. 1521

Subject

taxation
FINANCIAL EMERGENCY LEGISLATION: COMPULSORY CONTRIBUTIONS BY RELATIVES: WHETHER LAW IMPOSING TAXATION: SEPARATION OF IMPOSITION FROM OTHER PROVISIONS

AuthorLATHAM John Greig | Date
Key Legislation

FINANCIAL EMERGENCY BILL 1932 cl 52M: FINANCIAL EMERGENCY ACT 1932: CONSTITUTION s 55

I understand that in the Senate early this morning Senator Colebatch(1) raised, both on the second reading of the Financial Emergency Bill and in Committee, the question of the inclusion in the Bill of Clause 52M which deals with compulsory contributions by relatives.

His objection is that this clause is in substance taxation and consequently offends against section 55 of the Constitution.

There was a full debate on the subject and eventually his objections were ruled out of order.

Opinion Number. 1522

Subject

broadcasting horse racing tips
broadcasting of horse racing tips: application to broadcasting stations of state prohibition of advertising of services of racing tipsters: application of prohibition to other than written or printed material: power to censor broadcasts

AuthorKNOWLES George Shaw | Date
Key Legislation

constitution s 51(v): wireless telegraphy act 1905 s 10: wireless telegraphy regulations 1924 regs 5, 60: policE offences act 1928 (Vic) ss 103, 121: GAMING AND BETTING ACT 1912 (NSW) s 47: LOTTERY AND GAMING ACT 1917 (SA) s 42: POLICE ACT AMENDMENT ACT 1893 (No. 1) (WA) s 11: SUPPRESSION OF GAMBLING ACT 1895 (Qld) s

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

Opinion Number. 1523

Subject

posts and telegraphs
interference by state police with persons lodging telegrams apparently related to gambling and illegal under state law: whether offence of wilfully obstructing course of business of post office or telegraph offiCe

AuthorKNOWLES George Shaw | Date
Key Legislation

post and telegraph act 1901 s 119: LOTTERY AND GAMING AMENDMENT ACT 1928 (SA): CONSTITUTION s 52

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

Your attention is invited to the attached papers relative to the South Australian police interfering with persons intending to lodge telegrams.

Opinion Number. 1524

Subject

garnishment of wages
garnishment of moneys payable by the crown: wages of persons paid by municipal council from funds provided by commonwealth For relief of unemployment: whether moneys payable by the crown: whether same may be garnisheed: power of commonwealth or state to protect wages from garnishment

AuthorKNOWLES George Shaw | Date
Key Legislation

loan (unemployment relief works) act 1932 s 5: loan (unemployment relief works) act (No. 2) 1932: LOCAL GOVERNMENT ACT 1919 (NSW)

The Secretary, Department of the Treasury has forwarded to me for advice the following communication:

I refer to a copy of a letter of the 23rd August addressed by Mr. J. H. Gander M.P.,(1) to the Prime Minister in connection with the garnisheeing of the wages of a person engaged on relief works.

Will you kindly advise whether the Commonwealth Government has any power to prevent the garnisheeing of wages paid in connection with works carried out under the Loan (Unemployment Relief Works) Acts 1932.

Opinion Number. 1525

Subject

extradition treaty between great britain and germany
application in australia and territories of extradition treaty between great britain and germany: exercise of powers under imperial extradition acts: procedure in states: application and exercise of powers in Northern Territory, Norfolk Island, Papua, New Guinea and Nauru

AuthorKNOWLES George Shaw | Date
Key Legislation

TREATY [BETWEEN UNITED KINGDOM AND GERMANY] FOR THE MUTUAL SURRENDER OF FUGITIVE CRIMINALS done at London on 14 May 1872 [1901] ATS 48 arts 1, 15: EXTRADITION ACT 1903 s 4: EXTRADITION ACT 1870 (U.K.) (33 & 34 Vict. c. 52) ss 2, 17, 26: NORFOLK ISLAND ACT 1913 ss 3, 5, 8: PAPUA ACT 1905 ss 5, 7, 29, 36: NEW GUINEA ACT 1920 ss 4, 6, 13, 14: EXTRADITION ORDINANCE 1927 (No. 10 of 1927) (NG) s 5

The Secretary, Department of External Affairs, has forwarded to me for advice the following letter received from the Acting Consul-General for Germany:

I have been requested to make enquiries concerning the extradition of Fugitive Offenders and Criminals from Australia.

By letter of the 6th of January 1909–08/13259–the Department of External Affairs has informed this Consulate-General that all powers for the surrender of a fugitive criminal are vested in and may in the Commonwealth be exercised and done by the Governor-General.

Opinion Number. 1526

Subject

customs
customs: variation by parties of price of imported goods where customs duty payable is varied after price has been negotiated: extension of principle to contract relating to goods that include imported component duty on which is likewise varied: whether valid exercise of power of Commonwealth to determine incidence of customs duties

AuthorKNOWLES George Shaw | Date
Key Legislation

customs act 1901 152

The Comptroller-General of Customs has forwarded the following memorandum to me for advice:

Section 152 of the Customs Act 1901–1930 reads as follows:

If after any agreement is made for the sale or delivery of goods duty paid any alteration takes place in the duty collected affecting such goods before they are entered for home consumption then in the absence of express written provision to the contrary the agreement shall be altered as follows:

Opinion Number. 1527

Subject

seditious publications
prohibition of publication of literature in which a seditious intention is expressed: ‘league against imperialism’ and ‘Meerut conspiracy trial’: meaning of ‘sedition’: whether publications are expressive of intention to excite disaffection against Government or Constitution of one of King’s Dominions, namely India

AuthorKNOWLES George Shaw | Date
Key Legislation

CRIMES ACT 1914 s 24A

The Acting Comptroller-General of Customs has forwarded to me copies of publications ‘League Against Imperialism’ and ‘Meerut Conspiracy Trial’ and requests advice as to whether the publications come within the scope of the prohibited literature proclamation of 28th July, 1932.

The Proclamation prohibits literature in which a seditious intention is expressed.

Section 24A of the Crimes Act defines a seditious intention as an intention to effect any of the following purposes:

Opinion Number. 1528

Subject

prohibited imports
prohibition of importation of material advocating overthrow by force or violence of established government of Commonwealth: publication entitled ‘international press correspondence’ advocating overthrow by force or violence of established government of all countries which have not adopted soviet system: whether prohibited import

AuthorKNOWLES George Shaw | Date
Key Legislation

CUSTOMS PROCLAMATION No. 221 dated 4 August 1932

The Comptroller-General of Trade and Customs has forwarded to me several copies of the publication ‘International Press Correspondence’ for advice as to whether or not these publications fall within the class of prohibited imports specified in Customs Proclamation No. 221 of 4/8/1932.

Customs Proclamation No. 221 prohibits the importation of literature in which is advocated: