TAXATION
PROPOSAL TO COLLECT INCOME TAX BY DEDUCTIONS FROM PROCEEDS OF SALE OF WOOL AND SHEEPSKINS: WHETHER PROPOSAL MAY BE EFFECTED BY AMENDMENT OF INCOME TAX ASSESSMENT ACT: WHETHER PROPOSED LAW WOULD IMPOSE A SALES TAX AND BE A DIFFERENT SUBJECT OF TAXATION: WHETHER MACHINERY PROVISIONS MAY BE INCLUDED IN A LAW IMPOSING TAXATION: MEANING OF ‘LAWS IMPOSING TAXATION’: MEANING OF ‘DEAL ONLY WITH THE IMPOSITION OF TAXATION’: VALIDITY AND PRACTICABILITY OF PROPOSED PROVISIONS HAVING RETROSPECTIVE OPERATION: WHETHER LEVY PROPOSED TO BE IMPOSED ON EXPORTERS IS A CUSTOMS DUTY
CONSTITUTION s 55: INCOME TAX ASSESSMENT ACT 1936
Instructions have been received from the Commissioner of Taxation for a Bill to amend the Income Tax Assessment Act to provide for the above.1
The following questions of principle arise:
1. whether, in view of section 55 of the Constitution, the proposal can validly be carried out by amendment of the Income Tax Assessment Act;
2. if yes to (1), can the proposal be validly included in a Bill containing other amendments of the Income Tax Assessment Act;
NEW GUINEA
WHETHER TERRITORY OF NEW GUINEA IS PART OF HIS MAJESTY’S DOMINIONS: MEANING OF ‘THE KING’S DOMINIONS’: TRUSTEESHIP AGREEMENT FOR THE TERRITORY OF NEW GUINEA: WHETHER UNITED NATIONS CHARTER OR TRUSTEESHIP AGREEMENT TRANSFERRED NEW GUINEA TO AUSTRALIA OR TO HIS MAJESTY: ASSURANCES GIVEN TO GENERAL ASSEMBLY OF UNITED NATIONS BY AUSTRALIA AND OTHER COUNTRIES ON 12 DECEMBER 1946 THAT TRUSTEESHIP AGREEMENTS DO NOT EMPOWER THEM TO ANNEX TRUST TERRITORIES: RECOGNITION BY PAPUA AND NEW GUINEA ACT 1949 OF STATUS OF NEW GUINEA AS A TRUST TERRITORY
STAMP DUTIES ACT 1920 s 103A (NSW): PAPUA AND NEW GUINEA ACT 1949 s 8: Trusteeship Agreement for the Territory of New Guinea approved by the General Assembly of the United Nations on 13 December 1946 (set out in the Fourth Schedule to the Papua and New Guinea Act 1949) art 4
I refer to your memorandum, dated 28th July, 1950, asking my advice on the request by the Premier of New South Wales for the Commonwealth’s views as to whether the Territory of New Guinea under the Trusteeship System is a part of His Majesty’s Dominions.
(2) The question arises out of the application of section 103A of the Stamp Duties Act, 1920–1949 of New South Wales, which requires the making of a refund of death duty paid under that Act on ‘personal property situated in any part of His Majesty’s Dominions other than New South Wales’.
TAXATION
RIGHT TO REFUND OF INVALID TAX: WHETHER COMMISSIONER OF TAXATION MAY AGREE TO REFUND WOOL CONTRIBUTORY CHARGE IF INVALID
WOOL (CONTRIBUTORY CHARGE) ASSESSMENT ACT 1945 s 5
I refer to your memorandum of 27 September, 1950, in which you ask—
1. whether, in the absence of any specific provision in the law, it would be in order for you to accept payments of the charge ‘under protest and without any admission of liability and on the understanding that if the wool contributory charge legislation is held by the Court to be invalid, the amounts will be refunded’?
2. whether amounts accepted under such conditions would be refundable in the event specified?
WHEAT INDUSTRY
STATUTORY POWERS OF AUSTRALIAN WHEAT BOARD: WHETHER BOARD HAS POWER TO ERECT STORAGE FACILITIES: POWER OF BOARD TO ‘DO ALL MATTERS WHICH [THE BOARD] IS REQUIRED BY THIS ACT TO DO OR WHICH ARE NECESSARY OR CONVENIENT TO BE DONE BY THE BOARD FOR GIVING EFFECT TO THIS ACT’: SCOPE OF ADVANCES TO THE BOARD ‘FOR THE PURPOSES OF THE BOARD’: MEANING OF ‘STORAGE CHARGES’
WHEAT INDUSTRY STABILIZATION ACT 1948 ss 6(2), 13, 20, 30: WHEAT INDUSTRY STABILIZATION ACT 1948 (SA) s 4
The General Manager of the Australian Wheat Board has referred the following memorandum to me for advice:
At recent meetings the Board has been considering the question of erection of storage bins for the accommodation of bulk wheat, but before proceeding definitely with its propositions, it desires to be clear regarding its legal powers in the matter.
ALIENS
RULES OF INTERNATIONAL LAW RELATING TO LIABILITY OF ALIENS TO PERFORM NATIONAL SERVICE: WHETHER RULE OF INTERNATIONAL LAW AFFECTS LEGISLATIVE POWERS OF COMMONWEALTH PARLIAMENT: NATIONAL SERVICE: EXEMPTION OF ALIENS FROM REQUIREMENT TO TAKE OATH OR AFFIRMATION ON ENLISTMENT
NATIONAL SECURITY (SUPPLEMENTARY) REGULATIONS reg 11
I refer to your letter of 2 October, 1950, concerning the activities of the War Manpower Resources and Commitments Planning Committee.
(2) In the first place, I desire to nominate Mr. R.B. Moodie of the Deputy Crown Solicitor’s Office, Melbourne, as my departmental officer to advise the sub-committees on the legal questions which arise.
(3) I come to the specific request in your letter for advice as to the rules of international law concerning the liability of aliens to perform national service.
NEW GUINEA
WHETHER AIR NAVIGATION ACT 1920 AND AIR NAVIGATION REGULATIONS APPLY TO NEW GUINEA: MEANING OF ‘TERRITORIES’: MEANING OF ‘TERRITORY’: MEANING OF ‘TERRITORY OF THE COMMONWEALTH’
AIR NAVIGATION ACT 1920 s 5: PAPUA AND NEW GUINEA ACT 1949 s 33: AIR NAVIGATION REGULATIONS reg 6
In your memorandum to the Crown Solicitor dated 1 September, 1949, you requested advice as to whether the Air Navigation Regulations apply to the Trust Territory of New Guinea. In my opinion, they do.
(2) By reason of section 33 of the Papua and New Guinea Act 1949, the Air Navigation Regulations cannot extend to New Guinea unless the Air Navigation Act itself extends thereto. Section 33(1) is in the following terms:
PROPERTY OF DECEASED SEAMEN
DISPOSAL OF PROPERTY OF DECEASED SEAMEN: WHETHER ACCRUED WAGES MAY BE PAID TO DECEASED SEAMAN’S DE FACTO SPOUSE: WHETHER, IN ABSENCE OF ANY LEGAL ENTITLEMENT, COMMONWEALTH SHOULD MAKE EX GRATIA PAYMENT TO DE FACTO SPOUSE: WHETHER DE FACTO SPOUSE IN RECEIPT OF AN EX GRATIA PAYMENT SHOULD INDEMNIFY COMMONWEALTH AGAINST CLAIMS
NAVIGATION ACT 1912 ss 155, 156, 159
At the request of the Attorney-General, I have considered the Departmental file forwarded with your letter of 4th October, 1950, concerning the disposal of wages amounting to £97.8.7 which are held by the Superintendent of Mercantile Marine, and which had accrued due to a seaman, X., prior to his death on the 11th January, 1950.
AIR FORCE
WHETHER A DISCHARGED AIRMAN MAY, RETROSPECTIVELY, BE APPOINTED TO A COMMISSION AND PROMOTED FOR PERIOD OF HIS SERVICE
AIR FORCE ACT 1923: AIR FORCE REGULATIONS regs 45, 58
I refer to your memorandum, dated 5th July, 1950, requesting advice as to whether there is any legal objection to the appointment or promotion of an airman who was discharged on 20th December, 1945, the appointment or promotion to take effect during the period of his service.
(2) In my opinion, for the reasons set out hereunder, the Air Force Act 1923–1941 and the Air Force Regulations do not authorize such an appointment or promotion.
WORKERS’ COMPENSATION
NAVAL RATING INJURED DURING IMPRISONMENT IN A CIVIL GAOL IN LIEU OF DETENTION FOR DESERTION: WHETHER NAVAL RATING WAS AN ‘EMPLOYEE’ WITHIN MEANING OF COMMONWEALTH EMPLOYEES’ COMPENSATION ACT 1930: WHETHER INJURY RESULTED FROM ACCIDENT ARISING OUT OF OR IN THE COURSE OF HIS EMPLOYMENT BY THE COMMONWEALTH: MEANING OF ‘ARISING OUT OF OR IN THE COURSE OF HIS EMPLOYMENT’
COMMONWEALTH EMPLOYEES’ COMPENSATION ACT 1930 ss 4, 9: DEFENCE ACT 1903 s 119
The following memorandum from the Delegate of the Commissioner for Employees’ Compensation has been referred to me for advice:
Your advice would be appreciated on the question whether an injury sustained by a naval rating [X.] whilst undergoing a sentence of 60 days’ imprisonment in a civil gaol in lieu of detention for desertion is admissible to compensation in accordance with the provisions of the abovementioned Act.
MEDICAL BENEFITS
PROPOSED MEDICAL BENEFITS SCHEME: WHETHER PROPOSED SCHEME MAY BE IMPLEMENTED UNDER s 6 OF NATIONAL HEALTH SERVICE ACT 1948: PROPOSED PAYMENTS BY COMMONWEALTH IN RESPECT OF PROFESSIONAL SERVICES ‘RENDERED’ BY MEDICAL PRACTITIONERS: WHETHER PAYMENTS MAY BE MADE IN ADVANCE OF SERVICES BEING RENDERED
NATIONAL HEALTH SERVICE ACT 1948 s 6
I refer to your memorandum dated 7th November, 1950, outlining a medical benefits scheme which it is desired to introduce. You desire to know whether such a scheme can be implemented within the confines of section 6 of the National Health Service Act 1948–1949.
(2) My short answer is that, in my view, section 6 would be sufficient authority for implementing such a scheme.