The Assistant Commissioner of Pensions has forwarded file relating to payments made from the fund established by the Victorian Racing Club for the relief of aged and infirm trainers and jockeys, and requests advice as to whether those payments should be regarded as income within the meaning of the Invalid and Old-age Pensions Act 1908-1920.

By section 4 of the Invalid and Old-age Pensions Act 1908-1920 it is provided, inter alia, that 'income' shall not be deemed to include any payment during illness, infirmity or old age from any trade union, provident society, or other society or association.

In the case of the fund established by the Victorian Racing Club, there does not appear to be any association or combination of persons for the purposes of the fund. On the contrary, the fund was established by a body constituted for quite a different purpose, and the creation of the fund is merely incidental to that purpose.

In view of the principles laid down by the Attorney-General (Mr Groom) in his opinion of 2 February 1923 ⁽¹⁾, in connection with the case of the Rev. A.B.C, I am, therefore, of opinion that the fund established by the Victorian Racing Club for the relief of aged and infirm trainers and jockeys etc. is not a society or association within the meaning of the definition of 'income' in section 4 of the Invalid and Old-age Pensions Act, and that payments therefrom should be regarded as income.

[Vol. 19, p. 321]

(1) Opinion No. 1312