INCOME TAX
FEDERAL INCOME TAX: DEDUCTION FROM ASSESSABLE INCOME OF STATE INCOME TAX: WHETHER POSSIBLE TO PROVIDE INSTEAD FOR DEDUCTION OF STATE INCOME TAX FROM ASSESSED FEDERAL INCOME TAX: TAXATION POWER: DISCRIMINATION BETWEEN STATES
INCOME TAX ASSESSMENT ACT 1936 s 72: CONSTITUTION s 51(ii)
The Commissioner of Taxation has forwarded for my advice the following memorandum:
Section 72 of the Income Tax Assessment Act, 1936–1940, provides for the deduction from assessable income of the amount of State Income Tax for which the taxpayer is personally liable and which is paid during the year of income.
CHILD ENDOWMENT
POWER OF COMMONWEALTH TO ENACT LEGISLATION FOR CHILD ENDOWMENT: DEFENCE POWER: EXTENT OF APPROPRIATION POWER: ‘PURPOSES OF THE COMMONWEALTH’: WHETHER LIMITED TO LEGISLATIVE POWERS OF THE COMMONWEALTH: CONSTITUTIONAL AMENDMENT: REFERRAL OF POWER: GRANTS TO STATES
CONSTITUTION ss 51(vi), (xi), (xxxix), 52, 81, 96: MATERNITY ALLOWANCE ACT 1912
I have been asked to advise as to the constitutional power of the Commonwealth to enact legislation to provide for a scheme of child endowment.
I understand that such a scheme might involve:
DEFENCE
WHETHER MEMBERS OF AUSTRALIAN MILITARY FORCES CAN BE REQUIRED TO SERVE IN NAURU WITHOUT THEIR CONSENT: WHETHER NAURU IS TERRITORY UNDER AUTHORITY OF COMMONWEALTH FOR PURPOSES OF DEFENCE ACT s 49: TERRITORY GOVERNED BY COMMONWEALTH UNDER MANDATE: APPLICATION OF DEFENCE ACT TO MEMBERS OF MILITARY FORCES SERVING IN NAURU
DEFENCE ACT 1903 ss 5A, 49, 55: ACTS INTERPRETATION ACT 1901 ss 2, 17(p): NAURU ISLAND AGREEMENT ACT 1932 Schedule AGREEMENT cl 1: MANDATE FOR THE ADMINISTRATION OF THE FORMER GERMAN ISLAND OF NAURU (PLEASANT ISLAND) CONFERRED UPON HIS BRITANNIC MAJESTY BY THE COUNCIL OF THE LEAGUE OF NATIONS done at Geneva on 17 December 1920 [1923] ATS 11cl 6: AGREEMENT BETWEEN HIS MAJESTY’S GOVERNMENT IN LONDON AND THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE DOMINION OF NEW ZEALAND CONCERNING THE MANDATE FOR THE ADMINISTRATION OF THE ISLAND OF NAURU done at London on 2 July 1919 [1920] ATS 16: MANDATE FOR THE ADMINISTRATION OF THE GERMAN POSSESSIONS IN THE PACIFIC OCEAN SITUATED SOUTH OF THE EQUATOR OTHER THAN GERMAN SAMOA AND NAURU, CONFERRED UPON HIS BRITANNIC MAJESTY FOR AND ON BEHALF OF THE COMMONWEALTH OF AUSTRALIA, CONFIRMED AND DEFINED BY THE COUNCIL OF THE LEAGUE OF NATIONS done at Geneva on 17 December 1920 [1920] ATS 2
The Secretary, Department of the Army, has forwarded the following memorandum to me for advice:
QUARANTINE
WHETHER STATE LAW PROHIBITING IMPORTATION OF BEES UNLESS COMPLIANCE WITH CONDITIONS IS INCONSISTENT WITH QUARANTINE ACT PROHIBITING IMPORTATION OF BEES UNLESS COMPLIANCE WITH NON-IDENTICAL CONDITIONS: WHETHER COMMONWEALTH LAW INTENDED TO COVER THE FIELD
QUARANTINE ACT 1908 ss 2A, 11: QUARANTINE ACT 1908 (Qld)
In reply to your memorandum dated 14th January, 1941, (v.4/1/3), I desire to say that the power of the Commonwealth to make laws with respect to quarantine is not an exclusive power, and the States may, therefore, legislate with respect thereto so long as the State legislation is not inconsistent with the Constitution or with any Commonwealth law.
COMMONWEALTH PLACES
COMMONWEALTH PLACES: PLACES ACQUIRED BY THE COMMONWEALTH FOR PUBLIC PURPOSES: SOVEREIGNTY OVER PLACES SO ACQUIRED: APPLICATION THERETO OF GENERAL LAW OF STATE: APPLICATION OF LIQUOR LAWS OF SOUTH AUSTRALIA TO PARAFIELD AERODROME
CONSTITUTION ss 52(i), 109
I refer to your letter of 20th March, 1941, relative to the interpretation of section 52(i) of the Constitution.
NAVAL ENLISTMENT OF INFANTS
AUSTRALIAN NAVAL RESERVE: ROYAL AUSTRALIAN NAVAL VOLUNTEER RESERVE: ENLISTMENT OF INFANTS: WHETHER CONSENT OF PARENT OR GUARDIAN REQUIRED: CONTRACTS BY INFANTS: ENLISTMENT OF INFANTS IN NAVAL FORCES
NAVAL DEFENCE ACT 1910 ss 10, 25A: NAVAL RESERVE REGULATIONS reg 29: NAVAL VOLUNTEER RESERVE REGULATIONS reg 5
The Secretary, Department of the Navy, has forwarded the following memorandum to me for advice:
LEND-LEASE ARRANGEMENTS
POWER TO ENTER INTO LEND-LEASE ARRANGEMENTS: POWER OF EXECUTIVE TO ENTER INTO AGREEMENT: IMPLIED CONDITION THAT AGREEMENT SUBJECT TO PROVISION BY PARLIAMENT OF SUFFICIENT MONEYS FOR ITS PERFORMANCE: APPROPRIATION
CONSTITUTION s 83
I refer to your memorandum of 14th May, 1941, requesting my advice on certain questions raised in connexion with problems applicable to the Commonwealth arising out of the Lease-Lend Act.
The only matters calling for my comment, I think, are those on page 3 of the statement accompanying your memorandum, which are as follows:
national security regulations
extraterritorial operation of national security (military forces) regulations: power of commonwealth to give extra-territorial operation to its legislation
NATIONAL SECURITY ACT 1939 ss 4, 5, 6: ARMY ACT 1881 (U.K.) (44 & 45 Vict. c. 58) s 187C: EMERGENCY POWERS (DEFENCE) ACT 1939 (U.K.) (2 & 3 Geo. VI c. 62) s 5
I am in receipt of your minute of the 2nd May, 1941, in which the question is raised whether the National Security Act authorizes the addition of a regulation to the abovementioned in terms of that accompanying my memorandum of the 4th March, 1941, inasmuch as the regulation purports to apply to persons outside Australia.
Reference is made to sections 4–6 of the National Security Act and to section 187C of the Army Act.
CONCILIATION AND ARBITRATION
EXTENSION OF THE JURISDICTION OF THE COMMONWEALTH COURT OF CONCILIATION AND ARBITRATION TO ENABLE AWARDS TO BE MADE COVERING MEMBERS OF ORGANISATIONS EMPLOYED IN THE EXTERNAL TERRITORIES: EXTENSION OF LEGISLATION TO EXTERNAL TERRITORIES: EXTENSION BY NATIONAL SECURITY REGULATION
NORTHERN TERRITORY (ADMINISTRATION) ACT 1910 s 6: COMMONWEALTH CONCILIATION AND ARBITRATION ACT 1904 s 4
I refer to your letter of 15th July, 1941 asking for an expression of my views as to the practicability of taking some action along the lines suggested by Dr. Evatt for the extension of the jurisdiction of the Commonwealth Court of Conciliation and Arbitration to enable awards to be made covering members of organizations employed in the external Territories.
I am not aware of any legal reason why an external Territory should not be brought within the jurisdiction of the Court in the same manner as the Northern Territory has been.
PARLIAMENTARY POWERS AND PRIVILEGES
PRIVILEGE: STATEMENTS TO HOUSE OF PARLIAMENT OR COMMITTEE AND ITS MEMBERS: POWERS, PRIVILEGES, AND IMMUNITIES OF PARLIAMENT: DISTINCTION BETWEEN VOLUNTARY EVIDENCE AND EVIDENCE UNDER COMPULSION: POWER TO SUMMON PERSONS AND ADMINISTER OATHS: POWER TO AFFORD PRIVILEGE BY REGULATION UNDER NATIONAL SECURITY ACT
CONSTITUTION s 49: STANDING ORDERS OF THE SENATE Chapter XXII: STANDING ORDERS OF THE HOUSE OF REPRESENTATIVES Chapter 25: PARLIAMENTARY WITNESSES’ OATHS ACT 1871 (U.K.) (34 & 35 Vict. c. 83) s 1: NATIONAL SECURITY ACT 1939 s 5
By a resolution agreed to by the Senate and the House of Representatives, a Joint Committee of members of those Houses has been appointed ‘to examine current expenditure defrayed out of moneys voted by the Parliament for Defence Services and other Services directly connected with the war and to report what, if any, economies consistent with the execution of the policy decided on by the Government may be effected therein.’ The Committee has power to send for persons, papers and records.