State Stamp Duty
victorian state stamp duty: validity of State law imposing stamp duties on receipts given by Commonwealth bank officers for their salaries: inconsistency
Stamps (Unemployment Relief) Act 1930 (Vic) ss 4, 5, 9, 11(6), Schedule: Stamps Act 1928 (Vic)
The Secretary to the Treasury has forwarded the following memorandum for advice:
- I desire to refer to your Opinion of 16th June,(1) with reference to the liability of Commonwealth employees under the Victorian Stamps (Unemployment Relief) Act 1930.
- A letter has been received from the Commonwealth Bank on the subject, from which the following is an extract:
- I shall be glad if you will kindly advise me as to the liability of officers of the Commonwealth Bank.
It appears to us that the officers of this Bank would be on a similar footing to officers of Commonwealth Public Departments as regards the effect of these Acts, but you might ask the Solicitor-General to deal with this point also for our benefit. If there should be any difference between our status and that of the Public Service employees we should like to be fully advised.
Assuming that the methods of payment of salaries of officers of the Bank, and the giving of receipts therefor, are prescribed by or under Regulations made under the Commonwealth Bank Act, the officers of the Bank are in my opinion in the same position as officers of the Commonwealth Public Service in relation to the payment of duty under the Victorian Stamps (Unemployment Relief) Act 1930.
[Vol. 24, p. 637]
(1) Opinion No. 1464.