Commonwealth and State Income Taxes Agreement Acts, 1924 to 1928, Extension Act of 1933 (24 Geo v No. 22) (Qld)

14614 INCOME TAX. Commonwealth, Etc., Taxes Agreement Act. 24 GEO. V. No. 22, INCOME TAX. See TAXATION. 24 Geo. V. An Act to Ratify and Confirm an Agreement made No. 22. THE between the Commonwealth of Australia and WE C A O L M T M H O A N N . D the State of Queensland further Extending STATE INCOME the Operation of the Principal Agreement TAXES AGREEMENT dated the Thirty-first day of October, One ACTS, 1924 TO 1928, EXTENSION ACT OF 1933. thousand nine hundred and twenty-three, and Amending same, between such Parties relating to the Assessment and Collection of Common- wealth Income Tax and State Income Tax by One Agency; and for other incidental purposes. [ASSENTED TO 9TH DECEMBER, 1933.] 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 Parliament assembled, and by the authority of the same, as follows:- Short title 1. This Act may be cited as " " The Oommonwealth : ~ ! truction. and Stc:te Income Taxes Agreement Acts, 1924 to 192~ , " Extenswn Act of 1933," and shall be read as one WIth *" The Oommonwealth and State Income Taxes Agreement Acts, 1924 to 1928," herein referred to as the Principal Act. The Principal Act and this Act may collectively he cited as "The Oommonwealth and State Income Taxe8 Agreement Acts, 1924 to 1933." Confirmation 2. (1.) The Agreement (as set forth in the Schedule r:t24th Ofe A to this Act) made on the Twenty-fourth day of October, ~c~ ber, One thousand nine hundred and thirty-three, between the a Ip9p3e3a, r.mg m. Commonwealth . of Australia and t . he State of Quee • nsl • and the further extendmg the operatIOn of the PrmCIpal Schedule. Agreement dated the Thirty-first day of October, One thousand nine hundred and twenty-three (as set forth in the Schedule to t" The Oommonwealth and State Income Taxes Agreement Act of 1924 ") which Principal Agreement * 15 Geo. V. No. 15 and 19 Geo. V. No. 12, supra, pages 10936 and 12176. t 15 Geo. V. No. 15, supra, page 10936.

INCOME TAX. 14615 1933. Commonwealth, Etc., Taxes AgreClment Act. was further extended (as set forth in the Schedule to *" "The Commonwealth and State8 Income Tax Agreement Act of 1924" Exten8ion Act of 1928") and further amending the said Principal Agreement is hereby approved, ratified, and confirmed; and all acts, matterE, and things done or performed under or pursuant to the said Agreement (hereby approved, ratified, and 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 approved, ratified, and confirmed and are authorised and have been and are and shall be valid and effectual for all purposes whatsoever. (2.) All the provisions of the Principal Act shall Principal continue in full force and effect '. tAocSt cshuebdjeuclet Provided that clause twenty-one of the ScheduIe, ttoo tchoinstAincute which was inserted by the Schedule to *"" The in force. Commonwealth and State8 Income Tax Agreement Act of 1924" Exten8ion Act of 1928" in lieu of clause twenty-one of the Principal Agreement shall be omitted, and the new clause twenty-one as set forth in the Schedule to this Act shall be inserted in lieu thereof, and that clause fifteen of the Schedule of the Principal Agreement shall be amended as set forth in the Schedule to this Act; and the Principal Act and this Act shall be read and construed accordingly. SCHEDULE. AN AGREEMENT made the twenty-fourth day of October One thousand nine hundred and thirty-three BETWEEN THE COMMONWEALTH OF AUSTRALIA (hereinafter called "the Commonwealth") of the one part AND THE STATE OF QUEENSLAND (hereinafter called "the State") of the other part: WHEREAS pursuant to Acts of the Parliaments of the Commonwealth and of the State an arrangement was made between the Commonwealth and the State for the collection by State officers of the income tax payable in the State under Commonwealth law: AND WHEREAS the Agreement relating to such arrangement bears date the Thirty-first day of October One thousand nine hundred and twenty-three and is hereafter referred to as the "Principal Agreement" : * 19 Geo. V. No. 12, 8upra, page 12176.

14616 INCOME TAX. Commonwealth, Etc., Taxes Agreement Act. 24 GEO. V. No. 22, 1933. AND WHEREAS it was provided by Clause 21 of the Principal Agreement that the Principal Agreement should come into operation on the Thirty-first day of October One thousand nine hundred and twenty-three and should continue in force 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 WHEREAS by an Agreement made the Fifteenth day of September One thousand nine hundred and twenty-eight between the Commonwealth and the State it was agreed that the Principal Agreement should be read and construed in all respects as if Clause 21 of the Principal Agreement had been omitted therefrom and the following Clause had been inserted in its stead :- "21. This Agreement shall come into operation on the Thirty-first day of October 1923 and shall continue in force until the Thirtieth day of June 1933 certain 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 WHEREAS the Commonwealth and the State have agreed that the period during which the Principal Agreement shall be in force shall instead of the period set forth in Clause 21 of the Principal Agreement as inserted by the said Agreement made the Fifteenth day of September One thousand nine hundred and twenty-eight 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 thousand nine hundred and thirty-eight certain 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 WHEREAS it has also been agreed between the Commonwealth and the State that Clause 15 of the Principal Agreement shall be amended in manner hereinafter appearing: Now IT IS MUTUALLY AGREED between the Commonwealth and the State as follows :- I. THE Principal Agreement shall be read and construed in all respects as if Clause 21 of the Principal Agreement as inserted by the said Agreement made the Fifteenth day of September One thousand nine hundred and twenty-eight had been omitted therefrom and the following clause had been inserted in its stead :- "21. This Agreement shall come into operation on the Thirty-first day of October 1923 and shall continue in force until the Thirtieth day of June 1938 certain 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." 2. CLAUSE 15 of the Principal Agreement is amended by adding after the words " Deputy Federal Commissioner" the words "or by an officer duly authorised in >tTiting in that behalf by the Deputy Federal Commissioner."

INCOME TAX-INDUSTRY. 24 GEO. V. No. 16, 1933. Industries Assi.stance, Etc., Amendment Act, As WITNESS the hand of the Prime Minister of the Commonwealth of Australia for and on behalf of the said Commonwealth 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) Commonwealth of Australia for and on (J A LYONS behalf of the said Commonwealth in ( . . . the presence of- ) ,J. H. STARLING. SIGNED by the Premier of the State Of} Queensland for and on behalf of the W. FORGAN SMITH. said State in the presence of- G. W. WATSON. 14617 INDUSTRIES ASSISTANCE. See INDUSTRY. INDUSTRY. An Act to Amend "The Industries Assistance Act 24NGo.eo1. 6V. . of 1929" and" The Bureau of Industry THE INDUSTRIES Act of 1932" in certain particulars, and ASSISTANCE for other purposes. AND OTHER ACTS AMENDMENT [ASSENTED TO 7TH DECEMBER, 1933.] ACT OF 1933. 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 Parliament assembled, and by the authority of the same, as follows:- PART I.-PRELIMINARY. PART 1.- PRELIMIN ARY. 1. This Act may be cited as "The Industries Short title. Assistance and Other Acts Amendment Act of 1933."