I am asked to advise on a circular letter from the Commissioner of Taxes, Victoria, to the Honourable the Postmaster-General, claiming that the officers of the Department are liable to pay income tax on their salaries under the Victorian Acts Nos 1374⁽¹⁾ and 1467⁽²⁾, and asking that the information contained in the letter should be disseminated through the Department for the guidance of officers concerned.

The question of liability is one between the Commissioner of Taxes and the individual officers, and therefore is hardly one on which I ought to give an official opinion.

I may say, however, that I think that the claim will not be upheld; and suggest that if the Honourable the Postmaster-General thinks fit to communicate the contents of the letter to the officers of his Department, he should state at the same time that he is not to be understood to endorse the opinion of the Commissioner of Taxes.

[Vol. 1, p. 255]

(1) Income Tax Act 1895 (Vic.).

(2) Income Tax Act 1896 (Vic.).