Commonwealth and State Income Taxes Further Agreement Act of 1941 (5 Geo Vi No. 12) (Qld)

80 INCOJHE TAX. CO,m\monwealth aend State Income Taxes, Etc., Act. 5GEO. VLNo.12, INCOME TAX. (1) CommonweaUh and State Income Taxes Further Agreem.ent Act of 1941 (2) Income Tax Assessment Act Amendment Act of 1941 5 Geo. VI. No. 12 5 Geo. VI. No. 2 5 N G o E . O. 12 V . I. An Act to Approve, Ratify, and Confirm an Agree- THE COMMON- ment made between the Commonwealth of WEALTH AND STATE INCOME Australia and the State of Queensland TAXES FURTHER AGREEMENT ACT OF 1941. Further Amending the Principal Agreement between such Parties relating to the Assessment and Collection of Commonwealth and State Income Tax by One Agency; and for other incidental purposes. [ASSENTED TO 20TH NOVEMBER, 1941.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 Parliament assembled, and by the authority of the same, as follows:- Short title 1. (1.) This Act may be cited as "The Common- and t t. wealth and State Income Taxes Further Agreement Act cons ruc Ion. of 1941," and shall be read as one with *" The Common- wealth and State Income Taxes Agreement Acts, 1924 to 1933," herein referred to as the Principal Act. Collective (2.) The Principal Act and this Act may collectively title. be cited as " The Commonwealth and State Income Taxe8 Agreement Acts, 1924 to 1941." p' efi~ti.on 2. In this Act the term "Principal Agreement" A;: : ~I~ :L" means collectively the Agreement made on the thirty-first day of October, one thousand nine hundred and twenty- three, between the Commonwealth of Australia and the State of Queensland, a copy whereof is set forth in the Schedule to t" The Commonwealth and State Income Taxes Agreement Act of 1924," as amended by the Agreement between the same parties as set forth in * 15 G. 5 No. 15 and amending Acts. See v. 4, pp. 128 et Beq. t 15 G. 5 No. 15. See v. 4, p. 128.

INCOME TAX. 8J 1941. Oommonwealth and State Income Ta>xes, Etc., Act. the Schedule to *" The Oommonwealth and State Income Taxes Agreement Act of 1924 Extension Act of 1928," and as further amended by the Agreement between the same parties as set forth in the Schedule to t" The Oommonwealth and State Income Taxes Agreement Acts, 1924 to 1928, Extension Act of 1933." 3. The Agreement as set forth in the Schedule to Confirmation rthu • nise Ahucnt dmreaddeanodn . . t c lhoertys- eocnoen,dbedtawyeeonf Jthuely C , oomnemtohnowuesaa I nt h d O o A fg f 2renedmJeunl t y. ofAustralia and the State of Queensland further amending 1941, . t h e P rI · nC . lpa I A greement I . n re I at ' lOn to t h e co 11 ec t' IOn b y ainpptheeanng the State of "War-time (Company) Tax" payable to Schedule. the Commonwealth from time to time under the t War-time (Oompany) Tax Assessment Act 1940 of the Commonwealth and its amendments is hereby approved, ratified, and confirmed; and all acts, matters, and things done or performed under or pursuant to the said Agreement 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. 4. The Principal Act as amended by this Act shall Continuation be and continue to be in full force and effect. ~ rincipal Act. SCHEDULE. AN AGREEMENT made the second day of July One thousand nine hundred and forty-one 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 the Parliaments of the Commonwealth and of the said State have approved of an arrangement being made for the collection by State officers of the whole or part of the income tax payable in the State under Commonwealth law: AND WHEREAS 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: * 19 G. 5 No. 12. See v. 4, p. 135. t 24 G. 5 No. 22. See v. 4, p. 135. t No. 90, 1940.

82 INCOME TAX. CO'mrmonweaUh arnd Stalte Income Taxes"Etc., Act. 5GEO. VI. No. 12, AND WHEREAS by an Agreement made on the fifteenth day of September One thousand nine hundred and twenty-eight the said Agreement of the thirty-first day of October One thousand nine hundred and twenty-three was varied and it was agreed that it should be read and construed as if it came into operation on the thirty-first day of October One thousand nine hundred and twenty-three and should continue in force until the thirtieth day of June One thousand 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 : AND WHEREAS by an Agreement made on the twenty-fourth day of October One thousand nine hundred and thirty-three the said Agreement of the thirty-first day of October One thousand nine hundred and twenty-three was further varied and it was further agreed that it should be read and construed as if it came into operation on the thirty-first day of October One thousand nine hundred and twenty-three and should continue in force until 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 is desirable in the public interest to avoid duplication of services that the tax (hereinafter called the" War-time (Company) Tax ") payable to the Commonwealth from time to time under the *War-time (Company) Tax Assessment Act 1940 of the Commonwealth and its amendments, the income tax payable to the Commonwealth from time to time and the income tax payable to the State from time to time shall as far as practicable be assessed and collected by the one authority : AND WHEREAS by the said Agreement of the thirty-first day of October One thousand nine hundred and twenty-three (which Agreement as amended by the Agreement of the fifteenth day of September One thousand nine hundred and twenty-eight and further amended by the Agreement of the twenty-fourth day of October One thousand nine hundred and thirty-three is hereinafter called the " Principal Agreement") it was agreed that the State Commissioner therein referred to should be responsible for the due assessment and collection of the income tax payable from time to time to the Commonwealth: AND WHEREAS the Commonwealth and the State have agreed that War-time (Company) Tax shall be collected by the State Commissioner in the manner and subject to the conditions in and subject to which the income tax payable to the Commonwealth from time to time is collected under the Principal Agreement: Now IT IS AGREED that the Principal Agreement shall as from the fourteenth day of January One thousand nine hundred and forty-one be read and construed and continue in force and be carried into effect as if- (1) In the first paragraph thereof the words" and the War-time (Company) Tax payable from time to time to the * No. 90, 1940.

INCOME TAX. 1941. Commonwealth and State Income Taxes, Etc., Act. Commonwealth under the *War-time (Company) Tax Assessment Act 1940 of the Commonwealth and its amendments" were inserted after the words "from time to time to the Commonwealth" where those words appear therein; and (2) The expression" Commonwealth tax" wherever it appears therein meant the income tax and the War-time (Company) Tax that is payable from time to time to the Commonwealth; and (3) In subclause (b) of clause 2 thereof the words" and the *War-time (Company) Tax Assessment Act 1940 and its amendments" were inserted after the words "Income Tax Assessment Acts" where those words appear therein ; and (4) In subclause (a) of clause 3 thereof the words "and War-time (Company) Tax" were inserted after the words "Income Tax" where those words appear therein; and (5) In subclause (b) of clause 11 thereof the words "and War-time (Company) Tax" were inserted after the words "Income Tax" where those words appear therein and the words" income tax laws of the" were inserted after the word " and" where that word appears therein; and (6) In subclause (b) of clause 12 thereof the words "and War-time (Company) Tax" were inserted at the end of the subclau.se. As WITNESS the hand of the Honourable Arthur William Fadden the Minister for the time being acting for 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 aud year first above written. SIGNED by the Honourable Arthur William} Fadden for and on behalf of the said A. W. FADDEN. Commonwealth in the presence of- J. F. MCCAFFREY. SIGNED by the Premier of the State Of} Queensland for and on behalf of the W. FORGAN SMITH. said State in the presence of- D. J. Mum. * No. 90, 1940. 83