COMMONWEALTH OFFICER WHETHER LIABLE TO STATE STAMP DUTY ON PAY SHEETS
STAMP ACT AMENDMENT ACT 1902 (S.A.), ss. 32, 33
The Minister for Defence:
The Naval Commandant, South Australia, has forwarded to the Secretary, Department of Defence, a copy of a notice issued by the Commissioners of Taxes, South Australia, calling attention to the necessity for stamps upon receipts, and to the provisions of sections 32 and 33 of the Stamp Act Amendment Act 1902, relating to receipts. He states that the State authorities have ruled and given notice that all Government servants have to affix a penny stamp on pay sheets, where the amount received is £2 or more; and asks whether it is the wish of the Minister that this ruling should be enforced when Defence employees acquit the pay sheets.
The Minister for Defence asks whether this is covered by my opinion of 20 January 1902(1)
, to the effect that stamp duty is not payable under State Acts, either by the Commonwealth, or by individuals with whom the Commonwealth deals, in respect of any documents which are part of any transaction between the Commonwealth and any other party for the purpose of conducting the public business of the Commonwealth.
In my opinion this case is within that ruling, and it is not necessary for Commonwealth officers to affix stamps on the pay sheets.
It may be mentioned that it appears to have been decided by Mr Justice Boucaut, on 3 December 1902, that the provisions of the Act in question did not apply to receipts for Crown moneys. See the Age, 4 December, telegraphic news from South Australia.
[Vol. 3, p. 1 ]
(1) Opinion No. 38.