COMMONWEALTH SALARIES ACT 1907 [Note: This Act is "repealed" by Act No. 87 of 1978]
(#DATE 19:12:1973)
Compilation Information
- Reprinted as at 19 December 1973
COMMONWEALTH SALARIES ACT 1907-1973 - TABLE OF PROVISIONS
TABLE
COMMONWEALTH SALARIES ACT 1907-1973
TABLE OF PROVISIONS
Section
1. Short title
2. Taxation by States of Commonwealth salaries
3. Salary of Governor-General
COMMONWEALTH SALARIES ACT 1907-1973 - PREAMBLE
SECT
COMMONWEALTH SALARIES ACT 1907-1973
An Act relating to the Taxation by the States of Salaries and Allowances paid
by the Commonwealth.
Preamble.
WHEREAS it is expedient that Parliament should allow the salaries of
officers of the Commonwealth, and the allowances of Members of the Parliament,
earned in any State, to be subject to taxation in common with other salaries
earned in the State:
BE it therefore enacted by the King's Most Excellent Majesty, the Senate,
and the House of Representatives of the Commonwealth of Australia, as
follows:-
COMMONWEALTH SALARIES ACT 1907-1973 - SECT. 1.
Short title.
SECT
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Commonwealth Salaries Act 1907-1973.*
COMMONWEALTH SALARIES ACT 1907-1973 - SECT. 2.
Taxation by States of Commonwealth salaries.
SECT
Amended by No. 216, 1973, s. 3.
2. The taxation by a State, in common with other salaries earned within the
State, of-
(a) the official salaries of officers of the Commonwealth residing in the
State earned in the State; and
(b) the allowances and salaries of Members of the Parliament elected in the
State and of Ministers of State for the Commonwealth, and the Presiding
Officer and Chairman of Committees of each House of the Parliament, all being
respectively Members of the Parliament elected in the State,
shall not, if the taxation is not at a higher rate or to a greater extent than
is imposed on other salaries of the same amount earned in the State, be
deemed-
(c) to be an interference with the exercise of any power of the
Commonwealth, or
(d) to be inconsistent with any Act by or in pursuance of which the salary
is fixed or made payable.
Provided that nothing in this Act shall be deemed to authorize the taxation
by a State-
(i) of the salary of an officer of the Commonwealth, unless the officer
resides, and the salary is earned, in that State; or
(ii) of the allowance or salary of a Member of the Parliament, or of a
Minister of State, or of the Presiding Officer or Chairman of Committees of
either House of the Parliament, unless he is a Senator or Member of the House
of Representatives elected in that State.
Provided further that Members of the Parliament, Ministers of State for the
Commonwealth, and the Presiding Officer and Chairman of Committees of each
House of the Parliament shall be deemed to have resided in and earned the
whole of their allowances or salaries within the State in which they were
elected.
COMMONWEALTH SALARIES ACT 1907-1973 - SECT. 3.
Salary of Governor-General.
SECT
3. This Act shall not apply to the salary of the Governor-General.
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COMMONWEALTH SALARIES ACT 1907-1973 - NOTE
NOTE
1. The Commonwealth Salaries Act 1907-1973 comprises the Commonwealth
Salaries Act 1907 as amended by the other Act specified in the following
table:
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Number Date of
Act and year Date of
Assent commencement
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Commonwealth Salaries
Act 1907 No. 7, 1907 8 Oct 1907 8 Oct 1907
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
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