Commonwealth and State Income Taxes Agreement Act of 1924 Extension Act of 1928 (19 Geo v No. 12) (Qld)

12176 INCOME TAX. Commonwealth, Etc., Taxes Agreement Act. 19 GEO. V. No. 12. INCOME TAX. Commonwealth and State Income Taxes Agreement Act of 1924 Extension Act of 1928 .. 19 Qeo. V. No. 12 Income Tax Acts Amendment Act of 1928 .. .. 19 Qeo. V. No. 17 19 Geo. V. An Act to Ratify and Confirm an Agreement made No. i2. THE between the Commonwealth of Australia COMMON. WEALTH AND and the State of Queensland extending the STATE IN. COME TAXES operation of the Agreement dated the AGREEMENT ACT OF 1924 EXTENSION ACT OF 1928. thirty-first day of October, one thousand nine hundred and twenty-three, between such parties relating to the Assessment and Collection of Commonwealth Income Tax and State Income Tax by One Agency, and for other incidental purposes. [ASSENTED TO 27TH OCTOBER, 1928.J B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in PaTliament assembled, and by the authoTity of the same, as follows:- Short title 1. This Act may be cited as "The Commonwealth and and . State Income Taxes Agreement Act of 1924 Extension Act constructIon of 1928," and shall be read as one with *" The Oommon- wealth and State Income Tares Agreement Act of 1924," herein referred to as the Principal Act. The Principal Act and this Act may collectively be cited as "The Commonwealth and State Income Taxes Agreement Acts. 1924 to 1928." Confirmation 2. (1.) The Agreement (as set forth in the Schedule ~ greement to this Act) made on the fifteenth day of September, one of 15th thousand nine hundred and twenty-eight, between the ~~ ~ ~ember, Commonwealth of Australia and the State of Queensland, appe'aring in extending the operation of the Agreement dated the Schedule. thirty-first day of October, one thousand nine hllndred and twenty-three (as set forth in the Schedule to the Principal Act), is hereby ratified and confirmed; and all acts, matters, and things done or performed under or pursuant to the said Agreement, hereby ratified and * 15 Geo. V. No. 15, 8upra, page 10936.

INCOME ._- - - - - -~ - - - ~- - -- --- -- TAX. ---- 1928. Commonwealth, Etc., 'Taxes Agr'eement Act. 12177 confirmed, prior to the passing of this Act, or to be done or performed under or pursuant to the said Agreement after the passing of this Act, are ratified and confirmed and are authorised and have been and are and shall be valid andeffectual for all purposes whatsoever. (2.) All the provisions of the Principal Act and the Principa~ Schedule thereto shall continue in full force and effect: ~ ct, subJect Provided that the Schedule to the Principal Act shall ~ ~ ~ e~ ~ ~ e of be read and construed in all respects as if clause twenty- ~ o conti~ ue one thereof had been omitted therefrom and the new III force. clause twenty-one, as set forth in the Schedule to this Act, had been inserted in its stead. THE SCHEDULE. AN AGREEMENT made the fifteen t h day of September One thousand nine hundred and twenty-eight BE'rwEEN THE COMMONWEALTH OF AUSTRALL\ (hereinafter called the "Common- wealth' ') of the one part and THE STATE OF QUEENSLAND (hereinafter called the" State") of the other part: _ "VHEREAS the Parliament of the Commonwealth has approved that the Commonwealth may arrange with 1iny State for the coll91ction by State officers of the whole or part of the incOJlle tax payable in that State under Commonwealth law: AND \ VHERE1~ S pursuant to such approval an arrangement and an agreement relating thereto were made between the Commonwealth and the State which Agreement bears date the thirty-first day of October One thousand nine hundred and twenty- three and is hereinafter called the Principal Agreement: AND \VHEREAS by an Act of the Parliament of the State intituled * " The Commonwealth and State Income Taxes Agreement Act of 1924" the Principal Agreement was ratified and confirmed: AND ·WHEREAS it is provided by elause twenty-one of the Principal Agreem2l1t that the Principal Agreement should come into operation on the thirty-first day of October One thousand nine hundred and twmty-three and should continue in fOl"ce for a period of five years and thereafter until the expiration of not less than six calendar months' notice in writing given by either party to the other of intention to determine it: AND \'VHEREAS the partieR hereto have agreed that the period during which the Principal Agreement shall be in force shall instead of the period set forth in the Principal Agreement be the period commencing on the thirty-first day of October One thousand nine hundred and twenty-three and ending on the thirtieth day of June One thousaud nine hundred and thirty-three and thereafter until the expiration of not less than six calendar months' notice in writing given by either party to the other of intention to determine it: * 15 Geo. V. No. 15, supra, page 10936.

12178 INCOME TAX. Income Tax Acts Amendment Act. 19 Gm. V. No. 17, Now IT IS MUTUALLY AGREED between the Commonwealth and the State that the Principal Agreement shall be read and construed in all respects as if 'clause twenty-one of the Principal Agreement had been omitted thorefrom and the following clause had been inserted in its stead:- "21. This Agreement shall 'come into operation on the thirty-first day of October One thousand nine hundred and twenty-three and shall continue in force until the thirtieth day of June one thousand nine hundred and thirty-three, certain and thereafter nntil the expiration of not less than six calendar months' notice in writing given by either party to the other of intention to determine it." As WITNESS the hand of the Prime Minister of the Commonwealth of Australia for and on behalf of the said Commol1\yealth and the hand of the Premier of the State of Queensland for and on behalf of the said State the day and year first above-written. SIGNED by the Prime Minister of the \ t Commonwealth of Australia for I and on behalf of the said CommoD- wealth in the pres·ence of- ) S. M. BRUCE. E. B. COOKE, Private Secretary to the Prime l\Iinister. SIGNED by the Premier of the State of } Queensland for and on behalf of W. McCORl\IACK. the said State in the presence of- J. H. STANI,EY, Under Secretary, Treasury. 1~ ~ ~ ~ '7~' An Act to Amend" The Income Tax Acts, 1924 to THE INCOME TAX ACTS 1926," in certain particulars. ! ~ ~ ~~ ; :. [ASSENTED TO 14TH NOVEMBER, 1928.] B E it enacted by the King's ~ ! [ ost Excellent Majesty, . by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament :lEsembled, and by the authority of the same, as follows:- Short title 1. This Act may be cited as "The Income Tax ~ ~ ~ struction. Acts A;,!endment Act of 1928," and shall be read as one with * The Income Tax Acts, 1924 to 1926," herein referred to as the Principal Act. The Principal Act and this Act may together be cited as " The Income Tax Acts, 1924 to 1928." * 15 Geo. V. No. 34, 16 Geo. V. No. 15, and 17 Geo. V. No. 32, supra, pages 10945, 11295, and 11590.