LEGISLATIVE POWERS APPENDIX. CONSTITUTION, Section 51 (11.). "TAXATION." The Income Tax Act 1918 provides that a tax of ten per centum of the gross prize money is payable in respect of a cash prize in a lottery. For every pound sterling of the taxable income of a company which has not been distributed to the members or shareholders of the company, the rate of tax is one shilling and tenpence halfpenny. For every pound sterling of the income of a company distributed to the members, shareholders or stockholders of the company who are absentees and of interest paid or credited by the company to any person who is an absentee in respect of debentures of the company or on money lodged at interest with the company by such person the rate of tax shall be sixpence. The Estate Duty Assessment Act 1914-16 authorizes the taxation of property which has passed from a deceased person by gift inter vivos within one year prior to his decease. The War Time Profits Tax Assessment Act 1917 does not operate on profits arising after 30th June 1919. CONSTITUTION, Section 51 (iv.). "BORROWING MONEY." A brief review of the financial position of the Commonwealth was given by the Treasurer (Mr. WATT) in the House of Representatives on 25th June 1919. Speaking on a supply bill for the sum of £4,237,335, Mr. WATT said the seven war loans had brought in a total of £188,432,040. To that must be added receipts from War Savings Certificates totalling £5,140,493. The total amount raised was therefore £193,572,533. Australia had borrowed direct from the British Government £47,500,000, while the British Government had further paid for the maintenance of Australian troops overseas another £70,000,000. Of this last amount Australia had repaid £26,000,000, leaving £44,000,000 still to be paid. The amount borrowed altogether totalled £285,717,553. There was on hand on 31st May unexpended war loan moneys amounting to £24,176,449. Deducting this amount from the total borrowed there was an expenditure to 31st May of £261,541,104. At the Premier's Conference the Commonwealth had agreed to lend the States £30,000,000, to enable them to carry out a programme of settling 20,000 soldiers on the land. The requirements for the War Service Homes Act would be large, but could not be definitely indicated, while sustenance payments would also require considerable funds. With the heavy expenditure in prospect it would be necessary before long to raise another war loan. The annual interest on war debts amounted to £13,170,000. Of that amount there was payable to the Australian lender £8,560,000 per year, and to the British lender £4,610,000 per year. -The Age, 26th June, 1919. For earlier figures see p. 54, supra. CONSTITUTION, Section 51 (vi.). “NAVAL AND MILITARY DEFENCE.” DEFENCE ACT 1903-1918. It may be interesting to state more fully the law in force on British ships conveying Commonwealth troops from Australia to the sphere of military operations and returning therefrom to Australia, also the law controlling the discipline of Australian troops, whilst serving abroad. The Army Act (Imperial) applies subject to such modifications as are prescribed by the Defence Act 1903-1918 or the Regulations made thereunder (Defence Act, section 54A). As to the power of the Commonwealth to make laws of extra-territorial application in relation to such troops: see section 177 of the Army Act (Imperial). The modifications made by the Defence Act 1903-1918 are those contained in sections 97 and 98. There are no substantial modifications or adaptations effected by the Regulations. When Australian troops are attached to or doing duty or acting with British Forces they are subject to the Army Act (section 177). During the progress of the war, it was stated in the press, that Australian soldiers were not liable to the same pains and penalties as British soldiers. This difference probably arose from the modifications made by the Defence Act, sections 97 and 98. Section 98 gives a list of offences for which an Australian soldier might be sentenced to death whilst serving abroad. This list does not include the crime of murder. Several cases of murder by Australian soldiers were tried by Court Martial, but in view of this provision, the death penalty could not be inflicted. Similiarly the provision requiring reference of all death sentences to the Governor-General for confirmation prevents the prompt carrying into force of the sentence of death for, say, desertion to the enemy. Only alien enemies or persons subject to the Naval Discipline Act or to military law may be tried by court martial. A more extended reference may also be made to the law controlling the discipline of sailors and seamen on board Australian ships of war, when associated with the Imperial Fleet. The Naval Discipline Act applies without modification or adaptation to the Commonwealth Naval Forces serving with the King's Naval Forces. Subject to the conditions of transfer, section 42, sub-section (4) of the Naval Defence Act 1910-1912 renders Commonwealth Naval Forces transferred to the King's Naval Forces in pursuance of that section, subject, while so transferred, to the laws and regulations governing the King's Naval Forces. By a Proclamation dated 10th August 1914 the Governor-General transferred the Commonwealth Naval Forces to the King's Naval Forces unconditionally. In this connection see also the Naval Discipline (Dominion Naval Forces) Act 1911 (Imperial). Compulsory training requirements are as follows : All boys, 12 to 14 years of age, are compelled to train in the Junior Cadets, and those 14 to 18 years of age in the Senior Cadets. The training includes elementary drill and physical exercises. Young men, 18 to 25 years of age, are required to train in the Citizen Forces from 16 to 25 whole days annually, in organizations known as the Militia. At least 8 days must be in camps of continuous training. There are no general exemptions except for men in outlying districts where training is impracticable, and those medically unfit. From 25 to 26 years of age the training in the Citizen Forces is limited to one registration or muster parade. CONSTITUTION, Section 51 (XXIII.). "INVALID AND OLD-AGE PENSIONS." Old-age pensions may be granted to persons who have attained the age of 65 years, or who being permanently incapacitated for work have attained the age of sixty years. Women are qualified to receive old-age pensions who have attained the age of sixty years. The qualifications for old-age pensions are as follows:-Residents in Australia twenty years; good character; that the accumulative property of the applicant does not exceed the sum of £310. The net capital value of property is assessed as follows:-All real and personal estate owned by a person is deemed to be accumulative property. From the capital value of such property there shall be deducted the capital value of a home in which the pensioner permanently resides and all charges and expenses in connection with the home; the residue remaining is deemed to be the net capital value of accumulative property. CONSTITUTION, Section 51 (xxiv.). "SERVICE AND EXECUTION OF PROCESS." SERVICE AND EXECUTION OF PROCESS ACT 1918. The Principal Act is amended by authorizing the issue of summonses or warrants in one State for service or execution in another State, charging putative fathers with having failed to make adequate provision for payment of maternity expenses in connection with the birth or for the future maintenance of their putative children. CONSTITUTION Section 51 (xxxv.). "INDUSTRIAL DISPUTE.” During Currency of Award. The Arbitration Court cannot entertain a claim involving an alteration of an original existing award during the term of its currency, but new disputes may arise respecting new subjects matter: Federated Gas Employees' Union v. Gas Company, The Argus, 12th June 1919. CONSTITUTION, Section 73. 66 APPELLATE JURISDICTION OF HIGH COURT." Mis-trial. In an action to recover damages for personal injuries alleged to have been sustained by the plaintiff by reason of the negligence of the defendants, the jury found a verdict for the defendants. The Full Court of the Supreme Court of Tasmania refused an application by the plaintiff for a new trial. On appeal, the High Court, being of opinion that there had been a mis-trial, directed a new trial to be had. Decision of the Supreme Court of Tasmania reversed: Campbell v. Webster Rometch Ltd., (1918) 24 C.L.R., 307. |