Income Tax Act of 1902 (2 Edw VII No. 10) (Qld)

GAMING-INCOME TAX. ~ EDw. VII. No. 4,1902. Totalisator Tax Amendment Act. FRIENDLY SOCIETIES. See SOCIETIES. 8275 GAMING. An Act to Increase the Totalisator Tax. 12 E N dw o. . 4 V . II. [ASSENTED 'fO 30TH AUGUST, 19u2.] THE TOTALISATOR B E it enacted by the King's Most Excellent Majesty, TAX bY and W·It, h the adV'Ice and consent 0 f the L egI.s- AAOMTENODFM 1 E 9 N 02 T . lative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows;- 1 This Act mav be cited as "The Totalisator Tax Short title. Am,endment Act of 1902." 2. In section four of "The Totalisator Tax A.ct, Increase of 151)2,"* the word" sixpence" is repealed, and the words tax. " one shilling" are inserted in lieu thereof. GOVERNMENT LOAN. See LOA.NS. INCOME 'TAX. Income 'fax Actqf1902., 2 Edw. VII. No. 10. Income Ta,v Act Amendment Act of 1902 2 Edw. ViI. No. 23. An Act to Impose a Tax on Income. 2 Edw. VII. No. 10. [ASS.I<.;NTED 1'0 1ST DEC.I<.;MBER, 1902.] THE INCOME TAX B E it enacted by the King's Most Excellent Majesty, Mr OF 1902. by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows ; - PART 1. - PRE~ lMINARY. PART I.- PRELIMINARY. 1. This Act may be cited as " The Income Tax Act Short title. of 1902." 2 This Act is divided into Parts, as follows;- PART I.-PRELIMINARY; PART 11.-,ADMINISTRATION; Parts of Act. *'56 Vic. No. 15, supra, page 4572.

8276 PART 1.- PRELIMINARY. INCOME TAX. I'IIco,ne Tax Act. 2 Enw. VJL No. 10; PART In. - NATURE AND I NCIDENCE OF THE TAXATION; PART IV.-AsSESSMENT OF INCOME; PART V.-PROCEDURE TO ENFORCE. TAXATION; PART VI.-. GENERAL PROVISIONS; PART VII.-REGULATIONS ; PART VIn.-TEMPORARY PROVISIONS. Interpreta- 3. In this Act, unless the context otherwise requires,. tion. the following terms have the meanings set against them respectively, that is to say- Absentet'. Agent. Asse.sment. BU9iness. Company. Commis- sIOner. Foreign Company. Income derived from personal exertion. "Absentee"-A person permanently or temporarily absent from Queensland; " Agent" includes any company acting as agent; ., Assessment "-An estimate of the amount of any income liable to taxation under this A ct as well as the amount of tax imposed thereon respectively; the term includes all matters comprised in any return required by or under this Act; "Business"-Every profession, vocation, trade, busi- ness, calling, employment, and occupation; .. Company" includes every body corporate, howso- ever incorporated, and whether under the laws of Queensland or elsewhere, and wherever its head or principal office or' principal place of business may be ; "Commissioner"-The Oommission~ r of Income Tax appointed under the provisions of this Act; the term includes the Assistant Oommissioner of Income Tax and any Deputy Commissioner of Income Tax; "Foreign Company"-A company the head or principal office or the principal place of busi- ness of which is out of Queensland; "Income derived from personal exertion"- All income consisting of earnings, salaries, wages, allowances, pensions, superannuation or retiring allowances, or stipends, earned in or derived from Queensland, and all income arising or accruing from any business carried on in Queensland; the income subject to tax includes income of the taxpayer, although the same has not arisen or accrued or been earned, derived, or received by or from his own personal exertion or business; -

INCOME 'TAX. 8277: 1902. Income .Tax Act: ------- - - - - . ~ ~ ~ ~ - - ~ - - . ~ - - _ . ~ - ~- - -- - -- - --- --- --- _.- PART I.:":"': RRIi:LIlIiIIlMBY••: "In.come derived from the produce ofpropertY" - ~ ~ : fvr: : from All income derived in or from Queensland andtheproduceof not derived from personal exertion; the income property. subject to tax includes income of the taxpayer, although the same has not •been derived from his own property; "Income tax "-The tax on income derived from Income tax. personal exertion and the tax on income derived from the produce of property;· the term includes any additional rate of income tax or additional amount, charge, percentage, penalty, or interest in respect thereof to .be assessed, collected, enforced, or recovered under this Act or any instalment or portion of income tax; "Life assurance company" - A life assurance Lite company within the meaning of "The Life ::r;.~ c; Assurance Oompanies Aot of 1901"*; the term "mutual life· assurance company" means a life assurance company which is not a proprietary company within the meaning of that Act; "Local Authority"-The Council of a Municipality,Loca.l . or Board of a Division, or Council of a 'fown or"uthoflty. Shire constituted under the laws in force for the time being relating to the constitution of Local Authorities; "Notice "-A notice in writing given by causing Notice. the 'same to be personally served on any person or by leaving the same at his usual or last known place of abode or business in Queens- land, or by sending the same by post addressed to such usual or last known place of abode or business; and in the case of a company-'a notice given by being served upon or sent by post or delivered to the public officer of the company at the prescribed address for service, or if .there is no such address then by serving, leaving, or sending the same at or to any office or place where the company carries on business in Queensland; " Person" includes a company; Person. "Policy of life assurance "-'.Any instrument by Policy of life which the payment .of moneys, by or out of assurance. the funds of a life assurance company, on the ., 1 Edw. VIT, No. 20, lIUp",a, page 8085:

8278 PART 1.- PR&LIMiNARY. INCOME TAX. Income Tax .Act. 2 EDW. VII. No. 10, Policy holder. Prescribed. Public notice. Taxpayer. This Act. Trustee. happening of any contingency depending on the duration of human life, whether by way of life assurance, endowment, annuity, or other- wise, is assured or secured; "Policy holder"--The person who for the time being is the legal holder of a policy of life .assurance; " Prescribed "-Prescribed by this Act; " Public notice "-Notice published in the Gazette or in some newspaper generally circulating in the locality where notice is prescribed to be giYen; "Taxpayer"-Every person liable to pay income tax, whether on his own behalf or in a repre- sentative capacity; in reference to any return with regard to a taxpayer's own income, the term includes every person required by this Act to furnish such return ; "This Act "-This Act and any Regulations made thereunder; "Trustee" includes trustee, executor, administrator, guardian, committee, the Curator in Intestacy and Insanity or any Deputy Curator, and any officer, or person having or taking upon himself the possession, administration, or control of any income affected by any express or implied trust, or having the possession, administration, or control gf any income of a person under any legal disability. PART II.- ADMINIBTItA- TION. PART II.-ADMINISTRATION. 4. (1.) For the due administration of this Act the aCnodmomthisesrioner Governor in Council may, from time to time, appoint a fit officers. and proper person to be called the Commissioner of Income Tax, and a like person to be Assistant Commissioner of Income Tax. (2.) Whenever by reason of the absence or illness of the Commissioner or Assistant Commissioner, or for other sufficient reason, it is expedient so to do, the Governor in Council may appoint a fit and proper person to act as the Deputy of the Commissioner or Assistant Commissioner; and during the term of his office such Deputy shall have all the powers and authorities and shall perform all the duties of the Commissioner or Assistant Commissioner, and shall for the purposes of this Act be deemed in all respects to be the Commissioner or Assistant Commissioner.

I, I INCOME TAX. 8279 1902. Income Tax Act. PART II.- AmlINISTRA- TION. (3.) The Governor in Council may from time to time appoint such assessors, receivers, and other officers as may be necessary for carrying out the provisions of this Act. (4.) The Commissioner may, with the approval of the Governor in Council, delegate to the Assistant Commissioner or any other person any powers, duties, and fltnctions by this Act conferred or imposed upon him. 5. (1.) Every person appointed or employed under Sec,recJ: to be this Act shall preserve and aid in preserving secrecy with mamtarned. regard to all matters that may come to his knowledge in his official capacity, and shall not communicate any such matter to any other person except in the performance of his duties under this Act. , (2.) The Commissioner and Assistant Commissioner Oath of and every Deput y CommI. SS.Ioner sha 11 , before act"lng In the s fi e d c e r l e i c ty y. and execution of their office, take and subscribe, before a justice, the prescribed oath of fidelity and secrecy; such oath shall also be taken and subscribed by every other person appointed or employed under this Act before so acting, and the same may be administered to him by the Commis- sioner or Assistant Commissioner or any justice. Every person who, in contravention of the true intent of such oat:Ll, and without lawful excuse, reveals any matter or thing which has come to his knowledge in his official capacity, shall be liable to a penalty not exceeding one hundred pounds, or to be imprisoned for any period not exceeding six months; with or without hard labour. If any person acts in the execution of his office before he has taken the prescribed oath, he shall be liable to a penalty not exceeding one hundred pounds. 6. The Governor in Council may from time to time, COll,l't of by public notice, declare that any Judge of a District RevIew. Court or police magistrate shall be a Court of Review for the purposes of this Act. Every Court of Review, so constituted, shall have jurisdiction, within such limits as may be prescribed in such notice, to hear and determine, in manner provided by this Act, objections to assessments made under this Act. PART IIl.-NATURE AND INCIDENCE OF THE TAXATION. PARTIII.- NATURE AND 7. Subject to this Act, there shall be charged, levied, INCI~ ~ NOE collected, and paid for the use of His Majesty in aid of the T~iA'l'I~ N. rCeosnpseocltid 0 aftethde Ranevneuna 1 ueamfoorunet a 0 cfhthyeeI.anrcoamn esin 0 cfoam 11 e ptearsxonisn ' , ! U1laetoems eoftax.

8280 INCOME TAX. PART III.- NATURE AND INCIDENCE income Tax Act. 2 EDw. VII. No. 10, Ol'THE TAXATION. except as hereinafter provided, at the rates following, that is to say,_· (i.) If the total income subject to the tax does not in the aggregate exceed one hundred pounds, the fixed sum of ten shillings; (ii.)' If the total income subject to the tax exceeds one hundred pounds, but does not exceed one hundred and fifty pounds, the fixed sum of one pound; (iii.) If the total income subject to the tax does in the aggregate exceed one hundred and fifty pounds, on the first one hundred and fifty pounds of such income the fixed sum of one pound; and in estimating such one hundred and fifty pounds the income, if any, derived from the produce of property shall be first resorted to ; . On the balance of the total income after the first one hundred and fifty pounds: (a) On all income derived from personal exertion, at the rate of sixpence for everyone pound of such income; (b) On all other income derived from the produce of property, at the rate of one Is . nhcilolimneg: for everyone po . und of such Provided that the least amount of income tax payable by any taxpayer for any year shall be the sum of ten shillings. :r. Persons liable 8. Subject to this Act, every male person of the age y Income of twenty-one years and upwards and every companv shall be chargeable with and liable to pay Income tax : • Provided that no female of whatever age, and whether married or unmarried, shall be subject to taxation under this Act unless having an income amounting in the aggregate to one hundred and fifty pounds or upwards; and no male person under the age of twenty-one years, unless having an income amounting in the aggregate to one hundred and fifty pounds or upwards, shall be charge- able with or liable to pay income tax. Date and place of pa.yment. 9. Income tax shall be paid on such day or days, and either in one sum or by instalments of equal or varying amounts,and at such place or places as may be prescribed. I I

INCOME TAX. 8281 1902. Income Tax Act. PART III.- NATURE AND INCIDENCE OF THE 10. Subject to this Act, income tax shall be charged, TAXATION. I eVI . ed, CO II ected, pal' d, and enforced upon assessm < ents lTeavxietdo, ebtec., on made under thilil Act, except as hereinafter provided. assessments. 11. If the Commissioner is satisfied that any person- ~ om~ is- ( 1 0 . ) H aB become I.nso1vent ' W ' l thI' n the meam.ng 0 f SdliOscnreertison. any law for the time being in force relating to Insolvency. insolvency; or (ii.) Is by reason of age, infirmity, loss, or other Losses, etc. cause so situated that the exaction of the full amount of income tax would entail hardship of such a nature as to render it just and equitable that relief from such tax should be given- he may release such person wholly or in part from liability to income tax for that year, and make such entries or alterations in the assessment-register hereinafter mentioned as ~ ay be necessary for that purpose. , 12 • The following incomes " revenues and funds shall cEexretDa?ln- ption of he exempt from income taX:- incomes. (i.) The income of the Governor of Queensland so far as respects the emoluments of his office as Governor; {ii.) The revenues of Local Authorities and local bodies receiving revenue of any kind for the purposes of local self-government; (iii.) The incomes of mutual life assurance com- pames; {iv.) The incomes of societies and institutions not ca~ rying on business for purposes of profit or gaIn; .(v.) The funds and incomes of societies registered under any Act relating to Friendly Societies (other than Buildfug Societies), or under any Act relating to Trade Unions; (vi.) The incomes and revenues of. religious, charitable, and educational institutions of a public ch1tracter; (vii.) Income derived as dividends from any company which has paid in Queensland a duty on such dividends; (viii.) Income arising or accruing from Debentures, Stock, or Treasury Bills issued by the Govern- ment of Queensland. 'These exemptions shall not extend to the salaries, wages, allowances, or pensions of persons employed by any such

8282 INCOME TAX. PARTIII.- NATURE AND IN(JIDI!N(JE Income Tag; Act. 2 EDw. VII. No. 10, OF THE TAXATION. corporation, company, society, or institution, although the same are paid wholly or in part out of the income, revenues, or funds thereof. Deductions. 13. (1.) In estimating the income subject to the tax, there shall be deducted from the gross amount of every person's income- Losses and outgoing•. (i.) All losses and outgoings actually incurred in Queensland by him in production of income; Rates and taxe•. (ii.) All rates and taxes payable by him under any Act of the Parliament of Queensland except this Act; Interest. (ill.) All interest actually paid by him in the year immediately preceding the year in which the assessment is made upon borrowed money actually used, or invested in Queensland; Commission. (iv.) All sums paid by him by way of commission for collecting income; . Mahtenance of indigent relatives. (v.) All sums expended by him in maintenance or support of any infirm, aged, and indigent relatives, provided such relatives are thus prevented from becoming a burden on the State: Provided that no such exemption shall exceed twenty-six pounds for each relative so Life a.ssurance premiums. supported; (vi.) The amount of all premiums, but not exceeding fifty pounds, paid by any taxpayer in the year on the income of which the assessment is based in respect of any policy of life assurance on the life of any of his' children or his own life for his own benefit or for the benefit of his Pa.yments for superannua- tiun,etc. wife and children or some or one of them; (vii.) The amount of all payments, but not exceeding fifty pounds, made during the year on the income of which the assessment is based by any taxpayer, who is in receipt of salary, wages, allowances, or stipends, into any superannua- tion, sustentation, widows' or orphans' fund, or duly registered friendly society within the meaning of subsection one of section eight of "The Friendly Societies .Act of 1894,"*or which he may be required to make into any guarantee or provident fund to enable him to exercise his vocation; '" 58 Vie. No. 17, supra, page 5027.

INCOME TAX. 8283 1902. Income lax Act. PARTIIT.- NATURE AND INCIDENCE OF THE (viii.) All sums actually paid by any taxpayer during . TA~ AT~ ON. t he year on the I.ncome 0 f' whl'Ch the assessment cLaIlqlsU. Idation is based by way of calls or contributions to a company of which such taxpayer is a membflr and which company is in liquidation; (ix.) The amounts and sums which by the last three preceding subsections are directed to be deducted shall be deducted from income derived from the produce of property; but if such income does not amount to the sum so to be deducted the difference, or, if there is no income derived from the produce of property, then the whole of such sum shall be deducted from income derived from personal exertion. (2.) In estimating the amount of income tax payable Income tax in r . espect of the income of any company fo • r any year, bP y aycaobmlepany. there shall be deducted from the amount whICh, but for the provisions of this subsection, would be payable as income tax, the total amount paid by way of dividend duty in Queensland for or in respect of the operations of such company during such year, and only the balance, if any, remaining after such deduction shall be payable as income tax. 14. In estimating the income subject to the tax ofDeduc~ io~ or any person carrying on any business, there shall be ~:~:~~~:;. deducted from the gross amount of such person's income etc. ' such sum as the Commissioner thinks just and reasonable as representing the diminished value, by reason of depre- ciation during the year on the income of which the assess- ment is based, of any building, machinery, implements, rolling stock, utensils, and articles used by such person for the purposes of his business: provided that where in any business income is set apart by the taxpayer by way of a fund to cover the depreciation of such building, machinery, implements, rolling stock, utensils, and articles, the amount so set apart for the year on the income of which the assessment is based shall, subject to the approval of the Commissioner, be the sum to be deducted for depreciation. 15. A taxpayer' who carries on any business in (Jost of Queens1and as a prl.nC.lpa1,and emp1oys the" reIn any 0 ther osufsetmenpalnocyeeae. person exclusively for the purposes of such business, and in addition to the wages or salary of such person paid in money provides him with food or with quarters, may deduct the sum actually expended by the taxpayer on such

8284 INCOME TAX. PART nI.- NATURE AND INCIDENCE Incorllfl Tax Act. 2 EDW. VII. No. 10, OF THE -- ~ - - - - - - - - ~ --- -~- --- --- --- --- -- - ~ ~ AXATroN. food or the estimated annual value of such quarters from the income arising from such business: Provided that, if the taxpayer is unable to state the sum actually expended on such food or the value of such quarters, such sum may be deducted as the Commissioner thinks just. For what matters no 16. In estimating the income subject to the tax, no .-I ed\lction to sum shall be deducted therefrom for or on account of- be allowed. Repairs, etc. (i.) Any sum expended for repairs of premises occupied for the purposes of any business or for the supply of or for repairs to or altera- tions in any implements, utensils, or machinery employed or used for the purposes of any business, beyond the sum usually expended in any year for such purposes, or beyond such sum as the Commissioner thinks reasonable fqr the three years immediately preceding the year in which the assessment is made except such - of the said years for which a like deduction has IJreviously been allowed; or ~ my interest which might have been made on any such sums if laid out at interest; or Losses not eonnected with business; capital. (ii.) Any loss not connected with or arising out of any business, or any capital withdrawn from any business, or any sum used or intended to be used as capital in any business, or any capital used in the improvement of premises occupied for the purposes of any business; or Bad debts. (iii.) Any bad debts, except debts proved to the satisfaction of the Commissioner to have become bad and to have been actually written oft' by the taxpayer in the year immediately preceding the year in which the assessment is made, and which have not previously been allowed as a deduction, or any doubtful debts, except debts proved to the satisfaction of the Commissioner to be doubtful, and deductions for doubtful debts shall be made according to the value at which the Commissioner estimates them: Provided that every amount at any time received on account of any such bad or doubt- -ful debt shall be credited in income in the year in which the same was received and be subject to income tax; or

INCOME TAX. 8285 -------- - - - - - ~ - - - - ~ ~ - 1902. Income Tax Act. PART III.- NATURE AND INCIDENCB OFoTHB (iv.) Anvaverage loss beyond the actual amount of TAXATION. Ios v s a fte l' ad J ' US t men t , or any sum recovera' ble Average 10S8. under any insurance or contract of indemnity; or (v.) Any disbursements or expenses of maintenance Domestic of the taxpayer, his family, or domestic estab- expenses, etc. lishment, or any sums expended in any private purposes distinc from the purposes 'of any business; or (vi.) Anv disburseme s or expenses whatever not Disburse· being money wh lly and exclusively laid o~t or menta. expended for the purposes of any business; or {vii.) The rent or a ual value of any dwelling- Rent. house or domesti offices, or any part of such . dwelling-house 0 domestic offices, except such part thereof as ay be used for the purposes of any business, ot exceeding such proportion of the said rent or annual value as. may be allowed by the C mmissioner; or :(viii.), The amount of a y tax paid under this Act. Income tax. 17. If a taxpayer car ies on in Queensland more Carrying OB than one; business either alo e or otherwise, and makes a ~ = ~ e8. profit in one or more of suc businesses and a loss on the other business or businesses such loss shall be deducted from such profit in calcula ing the taxable amount of his income. pro d u 1 c 8 e . 0 Iff parotapxepr t ayyecrarhrIa . evsin n a i . ~ ll i Q ncuoemenes 1 daenr d iveodnefroormmOthreelntdhceeorimpveroedd f u r c o e n: o"f . businesses, either alone or otherwise, and makes a loss property and thereon, such loss shall be deducted from his income ~ ~ ~ : i~ : 88. derived from the produce 0 property in calculating' the ta.x.able amount of his incom . 19. When a taxpayer is employed by another person, Quarters, then the estimated annual lue of any quarters or board ::;:'::;, ~ ~~ and residence, and every am unt received or receivable by of employee. way of extra salary, bonuc, or emolument, and every allowance, benefit, or advan -ge of any. kind, whether in money or otherwise or of a like nature, or any modifica- tion or combination of an such benefit or advantage granted, secured, or allowe to such employee shall be deemed to be part of the inc me of such employee. 20. Whenever profits a 'sing from any business·haveproHts been converted into stock-in trade or added to the capital : : : : ~ . .of or carried to reserve or n any way invested in such

S28u INCOME TAX. PART III.- NATURE AND INCIDENCE Income Tax Act. ~ EDW. VII. No. 10,. OF THE TAXATION. business, such profits so converted or added or carried to reserve or invested shall be deemed to be income: Provided that if in any year any profits of a company have been carried to any fund established exclusively for the purpose of the equalisation of the dividends of such company the Commissioner may permit such company to deduct from its income for such year so much of such profits so carried to such fund as· in his judgment may be required for the payment of dividends, such reserve not to exceed ten per centum upon the nominal capital of such company. Persons bv whOllj tax' payable. 21. Subject to this Act, income tax shall be payable- (i.) Generally, by the person to whom the income arises or accrues, or who is legally or equitably entitled to the receipt thereof; and particularly (ii.) In respect of the income of a company, by the public officer thereof; (iii.) In respect of the income of a person under' legal disability, by his trustee; (iv.) In respect of income earned, derived, or received by a trustee, by such trustee, unless there is some person presently entitled to such income and in actual receipt thereof and liable as a taxpayer in respect thereof; and (v.) In respect of the income of an absentee, by his agent. Who are agents of 6b~ entees. 22. For the purposes of this Act, any person in Queensland having the receipt, management, disposal, or control of income on behalf of an absentee or remitting or paying income to him shall be deemed to be his agent. . The Commissioner may declare any person to be agent of such absentee, and the person so declared an agent shall be agent for the purposes of this Act. But nothing herein shall constitute or authorise the Commissioner to declare any banking company or the public officer of such company to be the agent of any such absentee so far as regards moneys paid by any other company or persOn to the credit of such absentee with such banking company in the ordinary way of business, unless such banking company or the public officer thereof is the holder of a power of attorney from such absentee, or unless such moneys are specific sums so paid to such banking company and are set out, with the amounts thereof, the appl'oximate dates of payment thereof, and the names of the companies or persons by whom the same

INCOM TAX. 8287 1902. PART HI.- Income T. tG Act. NATURE AND - - - + - - - - - - - - - - - - - - - - - - INOOFIDTEHNEOE were so paid, in a notice by the Commissioner to such TAXATION. banking company. When it appears that sev ral persons are in receipt of income for or on behalf of an bsentee, the Commissioner, if it appears to him to be exp dient so to do, may consoli- date all or anyof the assessm nts thereof, and declare any one of such persons to be th agent of such absentee in respect of such consolidated ssessment, and require him to pay income tax on the amo nt thereof. 23. When a member of a company is an absentee, Company such company shall for the pu poses of this Act be deemed : f= : ! t! ~ r to be the agent for such m mber, and shall, so far as shareholders. regards the interest of such member in such company, have and exercise all the power , duties, and responsibilities of an agent for an absentee. 24. If an owner of land is an absentee and has no Absentee known agent in Queensland, any tenant of such land owner of land. shall be deemed to be the age of the owner in respect of such land. 25. Every agent for an bsentee and every trustee- Liabilities of (i.) mIsatatnerssw, earnadbltehifnorg thaes adroeinrgeqoUfI.raeldl tsoubche daoctnse, aatrgsubesentnetsetesef,osaranndd absysevssirmtueentof 0 f thtihse i· clltcoimn eorwdhe l · r C hto bineIsounrges thtoe ptchooewnisererqsu. en > v . such absentee, or hich is the subject of the trust of such trus e, or which is received by such agent or trus ee, and for paying income tax in respect ther of; . (it) Is authorised to r cover from or deduct from any moneys belong ng to any person in whose behalf such agent or trustee is compelled· to pay income tax, th amount so paid; (ill.) Is authorised and quired to retain from time· to time in each y r out of any money which comes to him !ts su h agent or trustee so much as is sufficient to ay income tax in respect of any income subject to such tax; and is indem- nified for all paym nts which as such agent or trustee he may ma e in pursuance of this Act or by requirement f the Commissioner; (iv.) Is personally liable for income tax payable in respect of any i if, while. such tax remains unpaid, he (a) Alienates, c arges, or disposes of such income; or

S288 PART III.- NATURE AND : I~ ClDENCE OPTHE TAXATIOI'. INCOME 'f'AX. - ~ - - - - - --- --- --- --- -- - Income Ta.T Act. 2 Enw. VII. :8'0. 10, (b) Disposes of or parts with any fund or monev which comes to him after such tax i~ payable, from or, out of which fund or money such tax could leg-ally have been paid; , • but, save as by this Act is otherwise provided, shall not otherwise be personally liable for any such tax. Power to mort'gag<'. 26. Every trustee may raise such moneys as are necessary to pay income tax by mortgage with or without power of sale of any property held by him upon trust, and may expend such moneys so raised or any trust funds in his possession or control in paying such tax. Remedy in case of persons under disability. 27. (1.) When any person chargeable with income tax is under any legal disability, or when any person so charge- able dies, the trustee of such person, upon default of payment of such tax out of the trust estate if such estate is sufficient to enable him so to do, shall be and is hereby made liable to and charged with the payment of such tax. (2.) If such trustee neglects or refuses to pay such tax, it shall be lawful to proceed against him in like manner ,as against any other person making default in payment of income tax. (3.) All trustees making payment of income tax as aforesaid shall be allowed every sum so paid in their accounts, and shall be allowed to deduct all such payments out of the assets. Principal and 28. When a person is entitled to receive or receives ~: i~ ~ ~i~ ~f; . income from any agent or trustee, nothing in this Act shall be taken to relieve such person from any income tax payable in respect· of such income unless such agent or trustee has paid the tax in respect thereof. Employer maybe declared agent for employee. 29. (1.) In an;v case where any taxpayer employed by any person, Local Authority, corporation, board, com- mission, or body has in any year failed to pay the income tax payable by such taxpayer, the Commissioner may declare such person, I ..ocal Authority, corporation, board, commission, or bod~ r to be the agent of such taxpayer so far as respects the income by way of earnings, salary, wages, allowances, pension, or stipend paid or allowed by him or it to such taxpayer, and may give notice to such agent setting forth the fact that such taxpayer has failed to pay the tax payable by him, and requiring such agent to pay the same on behalf of such taxpayer.

M~ IN CO 'l'AX. S289 PART Ill.- 1902. Incom8 Tax Act. NATURE AND INCIDENCE ~ -( 2. ) TTh~ ~ ~ ~ ; on- - ~ ~ ~ ~ ; s1ch-~ ~ ~~ t shall - d~d~ ct- ~nd TA O~ X ' AiTRIEON retain from time to time out of such earnings, salary, wages, al~ owances, pension, or stipend respectively so much as is sufij.cient to pay such ill-come tax, and shall pay the same in pursuance of this A~ t; and for any default in so t doing such agent shall be liable to a penalty not exceeding five pou~ ds : Proiided that if any s ch employee claims to be exempt ~ rom income tax in espect of such income, and makes application to the Commissioner in the form and within t~. e time prescribed, t1}e Commissioner, upon being satisfied that a refund should Ibe made, may issue a certifi- cate for a refund of the amount of the income tax which has beenp~ id on such income. 30'1 (L) Every cornpa:Q.y carrying on business in Ev~ ry QueenslaJIld shall at all times be represented by a person ~ ~ ~ : r~ ~ ~ e: ed rceosmidpianngyi' , norQubeyensoslmaneda, gwehnot sohralalttboerndeuylyhaapvpm.oigntepdowbyerth t e 0 b pu y b a lI . c officer. appoint ~ uch person for the prrposes of this Act. . (2.) ISuch person shall.b called the public officer of the company, and shall be appointed within three months a~ ter th~ passing of thiR Ajct, or within fourte.en da;ys after th~ company commencbs to carry on busmess m Queensl$d, whichever shall last happen. (3.) The office of public officer shall be kept con- stantly fiPed by making fresh jPpointments thereto as may be necessiary. N 0 ar:ppointmen~ shall. be}eemed to be duly made un~ il after notIce thereof speCIfymg the name of the pubhc officer. a:q.d an address for se~vice has been given to the CommIssloner. (4.) Every company whi h fails to make an appoint- ment to the office of a public officer or to keep the office constantlr filled as aforesaid, JLnd every person who acts as agent or fnanager or represen~ tive of such company, shall be liable to a penalty not exceeding fifty pounds for every day d~ri1fg which su?h failur9 continues. (0.) Every pubhc officer shall be answerable for the doing of lall such acts, matter~, and things as are required to be done by the company by 'virtue of this Act. (6.) !Everything done by1ny such public officer which he is reqiIired to do in his re resentative capacity shall be deemed to have been done by uch company. (7.) iTheabsenceor non-a pointment of a public officer shall not exonerate any company from the· necessity of . I

8290 INCOME TAX. PARTIII.- NATURE AND INCIDENCE Inoome Tax Act. 2 EDW. VII. No. 10, OF THE TAXATION. complying with any of the provisions of this Act; but every such company shall be liable to the provisions of this Act as if there were no requirement to appoint such officer. . fiAnocrseosiemgssnemoefnt of assess 3 e 1 d . asTfhoelloiwncso: m-e of foreign companies* shall be companies. Banking (i.) If the company carries on in Queensland the companies. business of banking and no other business whatsoever, its income shall be a sum which bears the same proportion to the total profits of the company as the amount of its assets and liabilities in Queensland bears to its total assets and liabilities; Insurance compames. (ii.) If the company carries on in Queensland fire, accident, fidelity, guarantee, or marine insur· ance business, its income shall be a sum equal to twenty-five pounds per' centum of the premiums on account of Queensland business received by the company after deducting any portion of such premiums actually paid away by way of reinsurance effected in Queensland with any other company; Life assurance companies. (iii..) If the company is not a mutual life assurance company and carries on in Queensland life assurance business, its income shall be a sum equal to twenty pounds per centum of the premiums on account of Queensland business received by the company; Mercantile eompanies. (iv.) If the company carries on in Queensland mercantile business, its income shall be the profits made by such company on its Queens- land business. If such profits cannot, in the opinion of the Commissioner, be otherwise satisfactorily determined, such profits may be assessed by the Commissioner at a sum equal to three pounds per centum of the total amount of sales made by the company in Queensland; Other companies. (v.) The income of any other foreign company liable to assessment under this Act shall be the amount of the profits made by the com- pany on its business in Queensland. If such profits cannot, in the opinion of the Commis- sioner,be otherwise satisfactorily determined, ·Words "shall be deemed to be income rlerived from property, and" repealed by s. 2 of" The Income Tax Act Amendment Act of 1902," 2 Edw. VII. No. 23, next Act printed.

INCOME TAX. 8291 PART HI.- 1902. Income Tax Act. NATURE AND INCIDENCE - 7 - - - --- ---------.- OF THE such profits may be assessed by the Commis- 'fAXATION. sioner at a sum equal to three pounds per centum of the capital employed by the company in carrying on its business in Queensland. 32. (1.) When a foreign company or an absentee, Assess~ ent herm. n termed" the prI.nC.lpa I , " by means 0 f a compa.ny ocfomfopreaIuginesor registered in Queensland or carrying on business therein abseu~ees or by means! of any person in Queensland, herein termed ~ ~r~ I~~ e8s in "the agent," sells or disposes of any property in Queensland Queenslaud for the princ~ pal, whether the moneys arising therefrom are by II-gent. paid to or r~ceived by the principal directly or otherwise, the taxable !amount of the income derived therefrom by the principal shall, if such income cannot in the opinion of the CommiJsioner be otherwise satisfactorily determined, be assessed I'tt an amount equal to five pounds per centum upon the net amount for which such property has been sold or disposed ~ f after taking into consideration any mortgage .thereon. I In every case the amount assessed shall for the purposes of 'obtaining income tax be deemed to be income derived by tl1e agent. (2.) The agent shall as regards such income make the returns,1 be assessed, be liable to income tax, and otherwise be subject to the provisions of this Act, and to do all acts ~ nd things thereunder as if such income were actually the. income of the agent. But nothing herein contained shall exempt or dis- charge the ~ rincipal from liability to pay income tax upon such income! 33. (1.) When a foreign company or person whose Shipowners, principal place of business is out of Queensland, either as etc. owner or chjarterer of any vessel carries passengers, live stock, mails, or goods shipped in Queensland, such company or person sh~ll, by itself or himself or its or his agent or other repres~ ntative in Queensland, within the prescribed time, make a return of the full amoulnt payable to it or to him, whether such amount is payable in Queensland or beyond Qileensland, in respect of the carriage of such passengers, live stock, mails, and goods as required or provided by Ithe terms under which the same are carried or agreed to pe carried to the port of discharge. Such cdmpany, person, agent, or representative shall be assessed tfereon, and the taxable amount of the income derived therefrom shall, if such income cannot in the opinion of tihe Commissioner be otherwise satisfactorily

8292 INCOME TAX. PART IIl.- NATUREANIJ INCIDENCE OF THE income Tax Act. 2 EDw. VII. No. 10, -- ----- - - - - - - - - - - - - - - - - - ----- - - - - -- - - - - - - - TAXATION. determined, be assessed at an amount equal to three pounds in everyone hundred pounds so payable as afore- said. (2.) When such company or person has no recognised agent or representative in Queensland other than the master of such vessel, or when such company, person, agent, or representative fails to make any return, the Commissioner may assess such master, and such master shall be liable to pay income tax computed as aforesaid. (3.) The Commissioner shall give notice of every such assessment as last aforesaid to the master, and such master shall thereupon pay income tax upon the same prior to the clearance of such vessel, and the vessel may be detained by the order of the Commissioner until such payment is made. Deben~ure. , 34. Every company, society, association, and institu- : : ; po~ nv etc. tion, and every Local Authority, public trust, body, and .' ~ orporation in Queensland, which pays interest upon or in respect of any debentures or bonds shall, for the purposes of this Act, be deemed to be the agent of every holder of such debentures or bonds, and before paying or crediting such interest to or for any person shall, on behalf of the person entitled to receive such interest, pay to the Com- missioner income tax calculated on the amount of such interest, and may deduct from such interest payable to such person the amount of the income tax thereon : Provided that if any such holder claims to be exempt from income tax in respect of such interest, and makes application to the Commissioner in the form and within the time prescribed, the Commissioner, upon being satisfied that a refund should be made, may issue a certificate for a refund of the amount of income tax which has been paid on such interest. Payments on life llolicies arp income. 35. With respect to life assurance policies, whether effected before or after the passing of this Act, if any payment of money is actually made by the life assurance .company to the policy holder during the lifetime of the assured for or in respect of such policy, other than a loan by such company upon the security of such policy, then so much of such payment as is equal to the aggregate amount of the premiums paid in respect of such policy since the passing of this Act, together with interest thereon at the rate of five per centum calculated at simple interest, shall be deemed to be income of the policy holder for the year in which such payment is made, and he shall be assessed and be liable to pay income tax thereon.

INCOME TAX. 8293 1902. Income Tax Act. PART nI- NATURE AND INCIDENCE OF THE The life assurance company shall fm·the purposes of TAXATION. this Act be deemed to be the agent of the policy holder, and before making any such payment to him shall on his behalf pay to the Commissioner income tax calculated on the amount of such payment, and may deduct from such payment the amount of the income tax thereon : Provided that if such policy holder claims to be exempt from income tax in respect of such payment, and makes application to the Commissioner in the form and within the time prescribed, the Commissioner, upon being satisfied that a refund should be made, may issue a certi- ficate for a refund of the amount of income tax which has. been so paid. 36. Whenever as to any particular income- Commissioner ( i.) More than one person appears or claims to be d to oudbettfeurml ine liable or qualified to pay income tax; or cases. (ii.) A question arises as to the person liable to pay income tax; or (iii.) A question arises as to whether a person is liable to payor is chargeable with income tax, and whether on his own behalf, or as trustee, or agent of any other person; the Commissioner may decide the matter in question, subject, however, to objection as hereinafter provided. Pending the final decision of the matter, all the persons appearing to be liable to pay income tax in respect of any particular income shall be jointly and severally responsible and liable for the proper discharge of the duties imposed by this Act on taxpayers. 37. The Commissioner shall have such and the like Powers of remedies against all property of any kind vested in or I ! n Jocmasmesisosifoner . under the control or management of any agent or trustee trusts, etB. of a taxpayer as he would have if such property were vested in or under the control or management of the tax- payer himself, and in as full and ample a manner. 38, The income tax of the Commissioner shall be Income tax of assessed by such person and in such manner as the Governor C:ommis. in Council may by notification in the Gazette appoint in .Ioner that behalf, and such person shall have the like powers in respect thereof as are by this Act conferred on the Com- missioner in respect of any income, and the Commissioner shall have the like right of objection to assessment as any other taxpayer. E

8294 PART IV.- AssESSMEN1 OF INCOME. INCOME TAX. income Tax Act. 2 EDW'. VII. N (lo. 10, Returns. PART IV.-AsSESSMENT OF INCOME. 39. (1.) For the purpose of enabling assessments of income to be prepared, returns shall be made annually to the Commissioner as prescribed by every person who carries on business whether alone or as a member of a firm, and also by every person whose gross income amounts to one hundred pounds and upwards. (2.) The first period for which assessments shall be made shall commence on the first day of January, one thousand nine hundred and two, and, save as hereinafter provided, all subsequent annual periods shall be reckoned from that date, and to that extent this Act shall have retrospective operation. (3.) Returns of income shall be based upon the amount of income which was earned, derived, or received by such person during the year ending on the thirty-first day of December immediately preceding the commencement of the year in which the assessment is made. When the income of any such person cannot be con- veniently returned as of the date hereinbefore provided, the Commissioner may accept returns made up to the date of the annual balance of the accounts of such person. The Commissioner may, if he accepts the date of such annual balance for the purpose of the return to be made by such person, accept an estimated. return of income for assessment; and such assessment shall be adjusted by the Commissioner upon such annual balance being completed. (4.) Returns of income derived from personal exertion and of income derived from the produce of property shall be calculated separately. (5.) Subject to this Act, returns may be required from any such person at any time and in any manner required by or under any notice given by the Commissioner for that purpose, although the period or year for which assessments are required to be made has not commenced or has expired. All the provisions of this Act shall extend and apply to such returns and the person required to make the same. Assessments may be made upon or in respect of such returns as if the same had been required to be made or had been made within the year or period for which assessments are required to be made, .and all proceedings may be had and taken and all acts and things may be done for the purpose of giving effect to this Act accordingly. (6.) Nothing contained in this section shall be .deemed to interfere with the right of the Commissioner to

1902. IfCOME TAX. Income Tax .Act. 8295 PARTIV.- ASSESSMENT oh'INCOME. require from any such Jerson any further or fuller returns at any time or as at any date in such manner as may be .prescribed, or from making any assessment upon any such return in such manner as may be necessary, or be deemed to interfere with or con~ rol any special powers of assess- ment conferred by this Act. 40. Persons carry~ ng on any business in partnership Joint return shall be liable to make a joint return as such partners by partners. in respect of such busi:p.ess with such particulars as may from time to time be prescribed, but they shall be liable to income tax only in thei~ separate individual capacities. 41. Every person Irequired by this Act to make a Taxpayers return shall, from ti~ el ~ o time and at any time when ~ ~ ~ ~ ~ : d to required by the CommIssIOner, make a new or further and make new or fuller return of incomeI either in respect of the whole or ~ ~ ~ Ihre~ e~ ~ ~ ns. any part of the income received by such person, whether 'in his own behalf or as lan agent or trustee, and although a return has been previously made by such person for the same annual period. All the provisions df this Act shall extend and apply to any such new or furt~er and fuller return, and assess- ments may be made upon or in respect thereof by the Commissioner in such mfnner as may be necessary. . I . n re 4 sp 2 e . c t (1 0 .) f FaonrythI . necpoUmlPeo 0 se f oafnoybptaeirnsionng, fourll 0 i f nfaonrmy aptiaornt ir p ne o fqo w u , mr r ea to tion thereof, the Commissioner may, at any time by fourteen prod ction ~ f days' notice, require any person or the public officer of doe ents. any company to furnish information in writing signed by . such person or Imblic offiber or by oral communication, and ! whether general or partiqular, which may be in his know- ledge, possession, or power relating to any such income, or any part thereof. The Commissioner plaY require any person or the public officer of any company to produce for examination by the Commissioner, or Iby any person appointed by him for that purpose, at such time and place as may be appointed by the Commissioner in *at behalf, any deeds, instruments, i books, accounts, trade-lists, stock-sheets, or documents, or I writings that may be deemed necessary for any of the purposes of this Act. I (2.) The Commissionpr may at any time, by fourteen Oral days' notice, require an~ person entitled to or in receiPt. exa ·nation. 'Of any income, whether on his own behalf or as agent or trustee, or the public ~ fficer of any company, or any

8296 INCOME TAX. PARTlV-- ASSESSMENT OF lNCOlIE. Income Tax Act. 2 EDw. VII. No. 10, person whomsoever, to attend, at a time and place to be named by the Commissioner, for the purpose of being examined by him respecting the income of such person or any other person, or respecting any transactions or matters affecting the same, or any of them, or any part thereof. Any person so attending may be allowed by the Com- missioner any reasonable expenses necessarily incurred by such person in such attendance. l'enalty. (3.) Every person who without reasonable excuse fails to comply with any requirement of the Commissioner under this section, or fails to attend and give evidence or information as herein provided, shall be liable to a penalty not exceeding one hundred pounds. Right ofentry (4.) The Commissioner or any person authorised by fa~ d. him in writing may at any time enter upon any ~ nd or premises at any reasonable hour during the day tIme for the purpose of-inspecting all or any part of any property' producing income. Certain returns and information to be furnished when required. 43. (1.) The Registrar-General, the Registrar of Titles, every Local Deputy Registrar of Titles, the Registrar of the Supreme Court, and every officer employed in or in connection with any Department of the Government shall, at the prescribed time and in the prescribed form, furnish to the Commissioner such information in their respective offices as may be prescribed. (2.) Every Local Authority and every officer thereof shall permit any assessor or prescribed officer without pay- ment to take for the information of the Commissioner a copy of or extract from any valuation return, rate-book, list or roll of the Local Authority. (3.) Every person and every Local Authority, cor- poration, board, commission, or body, if required by the Commissioner, shall, in such manner and form and at such times as may be prescribed or as the Commissioner may require, furnish to the Commissioner returns of all or any particular class of persons employed by him or it, and of the earnings, salary, wages, allowances, pension, or stipend paid or allowed to each such person. (1..) Every company which carries on business in Queensland, if required by the Commissioner by a notice or public notice, shall, in such manner and form and at such times as may be prescribed or as the Commissioner may require, furnish to the Commissioner returns showing all payments made to any person in respect of any share or

1902. INCOME TAX. Income Tax Act. 821}7 PART IV.- ASSESSMENT OF INCOME. interest in such company, and also of all moneys received from any person on deposit for any fixed time or period, with or without interest, and in such returns shall furnish all such information with regard to such payments, deposits, and persons as may be prescribed or as may be required by the Commissioner. (5.) Every person shall, in such manner and form and at such time as may be required by the Commissioner, furnish to the Commissioner a return containing, to the best of his belief, the names of all persons resident in his dwelling-house. (6.) Every person acting as agent for any other person, whether resident or carrying on business in Queensland or elsewhere, shall, in such manner and form and at such times as may be prescribed or as may be requ~ red by the Commissioner, furnish to the Commissioner returns contain- ing, so far as can be ascertained, full particulars of all moneys collected or received as such agent on behalf of or paid to any such person. 44. Every person receiving, whether on his own ~eceivers of behalf or not, any income which is or may be exempt from ~ ~ : : ~ sfrom income tax, shall, when required by the Commissioner, taxation make andu f rm . sh a re t urn 0 f I . ncome I . n respec t 0 f any lmiaabklee troeturns annual period, and, except as to liability to income tax in respect of such income, every such person shall be liable to all the provisions of this Act relating to the returns of income required to be made or furnished thereunder. . 45. Every return furnished to the Commissioner in Verification of pursuance of this Act shall be verified by any prescribed returns. form of declaration, or in such other manner as may be p.rescribed or as may be specially required by the Commis- SIOner. 46. (1.) 'l'he Oommissioner shall cause assessments Preparation to be p • repared at the time or tim • es • and in the manner aonf d as e s n e t s e s r ~ m en g ts prescrIbed for the purpose of.ascertammg the amount upon sa~ e in which income tax shall be levied. reglsters, etc. (2.) When the Commissioner is satisfied that the total income of any taxpayer does not in the aggregate amount to the sum of one hundred pounds, he shall assess the amount of income tax payable by such taxpayer at the fixed sum' of ten shillings as herein provided. (3.) Such assessments shall be entered in assessment- registers in accordance with the Regulations.

8298 PARTlV.- ASSESSMENT OF lNOOME• INCOME T~ - \ ' X. Income Tax Act. 2 EDw. VII. No. 10, .Assessment of 47. Every agent of an absentee and every trustee : ~ : : ! : e~ ~ and shall be assessed separately in respect of any income for trustees. which he is agent or trustee, and shall be chargeable with income tax payable in respect thereof in the same manner as if such income were the income of such agent or trustee, and shall be assessed in respect thereof as such agent or trustee. Each such assessment shall be kept separate and distinct from such agent or trustee's individual assessment. Parties 48. If any person by this Act required to make any mdeafkaiunlgt in return fails so to do, or if the Commissioner is not returns to be satisfied with the return furnished by any such person, Casosmesmseids· by the Commissioner may make an assessment in such sum sioner. as in the Commissioner's judgment ought to be charged, and thereupon shall give notice thereof to the taxpayer to be charged, and such taxpayer shall pay income tax upon the same. Such assessment shall be subject to objection as hereinafter provided, but the taxpayer if he has made default as aforesaid shall not be entitled to any costs on such objection. • Double tax 49. (1.) If at any time it appears to the Commissioner when payable. that any taxpayer who ought to have been charged with income tax has not been charged therewith, the Commis- sioner may make an assessment as to the income of such taxpayer with respect to which such omission has occurred. The taxpayer shall be chargeable with a double rate of income tax thereon if such omission has been occasioned by him. (2.) If the Commissioner is satisfied that the taxpayer was not guilty of any wilful default or omission, and has not done any act with intent to defraud the revenue, he may remit the whole or any part of such double duty over and above the amount computed on the ordinary rate. (3.) The power conferred upon the Commissioner by this section shall be in addition to any right conferred upon him by this Act to take proceedings for and recover any penalties for evading or avoiding assessment or the payment of income tax or attempting so to do. Notice of 50. Upon entering any assessment in any assessment- :::?sment tu register, the Commissioner shall cause to be given to each be sent to taxpayer whose income has been assessed a notice of the ! ffe~ ~ ~ ~ ~ s making of the assessment.

INCOME TAX. 8299:' 1902. Income Tate Act. PABTIV.- AsSESIIIIBNT OF INoollB.- Such notice shall be in the form and contain the par- ticulars prescribed, and, save as hereinafter provided, shall be posted to such person in a closed letter or envelope: Provided that in all cases where the amount of income tax has been assessed at the fixed sum of ten shillings a general public notice of the assessment shall be sufficient. The omission to give any such notice shall not invalidate any assessment. 51. (1.) Objections to any assessment may be made O~ jectionsto by any person feeling aggrieved by reason of any assess- assessment. ment in which he personally as principal, or as agent or trustee, is interested, or, by the Commissioner, in the manner and on the terms and conditions prescribed. (2.) The Commissioner shall, in such form as he thinks fit, and either in the notice of the making of the assessment or publicly or otherwise, give notice that ~ bjections to the assessments made are to be sent in to him on or previous to a day to be appointed in the notice. No objection other than one made by the Commis- sioner shall be entertained which is not lodged with him on or before the last day appointed for lodging objections. (3.) Every objection shall be in writing, and every objection, other than an objection by the Commissioner, shall be delivered or posted to the Commissioner in sufficient time to reach hiw on or before the last day appointed for lodging objections. ( 4~ ) When the Commissioner makes any objection to an assessment he shall give notice thereof to the taxpayer interested, who shall, within the time and in the manner prescribed, give notice to the Commissioner of assent to or dissent from such objection. If default is made in notifying the Commissioner as aforesaid, the taxpayer shall be deemed to assent to tlle Commissioner's objection. In case of dissent the Commissioner shall transmit such objection and notice of dissent to a Court of Review in order that the objection may be heard and determined. 52. The right of the Commissioner to recover any Rightto income tax shall not be suspended bv ~ any obJ·ection or nreoctosvuesrpteanxdeesd appeal thereupon, but if the objector, not being the by objections Commissioner, succeeds on such objection or appeal the or appeal. amount, if any, of income tax received by the Commissioner in excess of the amount determined upon by the final determination as to such objection or appeal shall be repaid to the taxpayer making such objection.

8300 PARTlV.- ASSESSMENT OF INCOME. INCOME TAX. Income Tax Ad. 2EDw. VII. No. 10, And the Commissioner shall issue to such taxpayer a certificate for refund. -Commissioner to consider 53. (1.) The Commissioner shall consider the obJ'ec- Dbjectiolls. tions made by any taxpayer asse~ sed, and may make such inquiries thereon or relating thereto as he thinks fit. (2.) If the Commissioner considers that any objection should be allowed either wholly or in part he may alter or amend the assessment accordingly. Commissi?ner (3.) The Commissioner shall, on or before any day t o o ~ j t e r c a t n i s o m ns It to appO • lnted for t he reVI.ew 0 f assessment s, dell' ver or t ransml' t Conrt. all objections not allowed, assented to, or withdrawn to the Court of Review in order that the objections may be heard and determined. What constitutes assessment- register. 54. When no objection is made to any assessment or when objections have been allowed or assented to or with- drawn, the assessment-register compiled by the Commis- sioner shall be the assessment-register in respect of the income therein mentioned. Powers and duties of Court of Review. 55. (1.) The duties and powers imposed and conferred upon the Court of Review, and the mode, terms, and con- ditions on which the 5;ame shall be performed and exercised, shall be prescribed by Regulations, and in addition thereto the following provisions shall have effect. (2.) The Court shall hear and determine all objections transmitted to it as hereinbefore provided, and may alter the assessment-registers accordingly, and may also make such alterations in the description of any property as may be necessary to render such description more clear for the identification of the property. (3.) The Court shall have power to make such order as to costs as it thinks just. (4.) Unless appealed against as hereinafter provided, the decision of the Court on all objections coming before it and on all other matters coming within its cognisance shall be final and conclusive. The decision of the Court shall be recorded on the assessment-register, and such register shall be signed by the Judge or ]Jolice magistrate constituting the Court. Such Judge or police magistrate shall initial all amendments, alterations, and insertions, if any, made by the Court in each assessment-register, and shall sign the as~ e~ sment- register and deliver or transmit it to the Com- mISSIOner. -- ~ ~ . ~ - ~ ~ ~ -

INCOME TAX. 8301 1902. Income Tax Act. PART IV.- ASSESSMENT OF INCOME. (5.) When an assessment-register is so signed, it shall be the assessment-register for all assessments entered therein. (6.) Any person objecting to any assessment may appear in person or by a barrister or solicitor or by any pe~ s? n in his exclusive employment duly authorised by wrItmg in that behalf. (7.) Unless otherwise requested by the taxpayer, the Court, with closed doors and with the public and press .excluded, shall hear and determine the question in dispute. (8.) The Court may, on the application of either party made at the hearing or within fourteen days thereafter, :state a special case on either the whole matter or on any question arising at the review for the opinion of the Supreme Court; and the Court shall, when such special case is remitted back to it, make an order in respect of the matters referred to the Supreme Court in conformity ",ith the judgment of the Supreme Court. If the taxpayer applies to the Court for the case to be stated he shall, before he is entitled to have the case stated, pay to .the registrar or clerk of the Court a fee of twenty shillings for and in respect of the case. (9.) For the purposes of this section, the expression " assessment-register" includes any copy thereof or extract therefrom signed by the Commissioner. 56. Whenever any question arises with regard to any Commissioner amrIa.StI. tnegr, utnhdeeCr otmhimsI.sAS.lcOt noerr mtoayansytatqeuaesctiaosne f oofr ltahwe othpeI.nr.Ieoinn S t ~ o u a r p y orpe s lm ~ D a le ~ O e nca 0 sf . e of the,Supreme Court, and thereupon it shall be lawful Court. for the said Court to give its judgment thereon. 57. Special cases stated for the opinion of the Procedure. Supreme Court in pursuance of this Act shall be heard ~ ~ B~ : ~ speCla. l and determined in accordance with the ordinary practice of the said Court relating to special cases. 58. No Judge of the Supreme Court, or Judge or Judges not. police magistrate constituting a Court of Review, shall ~ ! ~ ; : : l~ ~ ed by solely on account of his liability to be assessed under this liability to be Act, or of his liability to tax under any Act, be deemed : :~~ ssed for to be interested in or be debarred from dealing with any matter upon which he may be called upon to adjudicate under this Act.

8302 PART IV.- ASSIlSSMENT OF INOOMII. INCOME TAX. InCDmf' Tax Act. 2 EDw. VII. No. 10, aCmnoadmyaamIll:tilse! srlinodner respe 5 c t 9 0 . f" Tahney aCsosemsmsmisesniot- nreergI . sm t eayr- from time to time In assessment- (i.) Place thereon the name of any taxpayer of registers whose liability to taxation he is satisfied, and remove therefrom the name of any person not so liable; (ii.) Add to any register the amount of any income omitted either wholly or partly to be assessed or returned at the time and in the manner required by law; (iii.) Place thereon the amount of any income received or receivable by any taxpayer who in his opinion is liable to be assessed for income tax, and remove therefrom the amount of any income which he is satisfied ought not to be assessed for income tax ; (iv.) Make any alteration or amendment necessary in consequence of any alteration or amend- ment of any assessment by him pursuant to this Act. Every taxpayer affected by any such addition, to or alteration or amendment of the register shall have the right to object" and to have his objection heard and determined in the manner prescribed with regard to objec- tions to assessments. PARTV.- PROCEDURE TO PART V.-PROCEDURE TO ENFORCE TAXATION. r1: ~ : X~ E 60. Not less than thirty days' public notice shall Notice of : ~ e be given by the Commissioner that income tax will be b d e at g e. Ivoefn t . ax to payable on a day to be stated in such notice. Additions on 61. If any income tax remains unpaid at the ~ :t~ tallY expiration of thirty days after the due date, five per paid. centum on the amount of such tax unpaid or any part thereof unpaid shall be added thereto, and if the tax remains unpaid at the expiration of sixty days after the due date an additional five per centum shall be added as aforesaid, unless the Commissioner is satisfied that the failure to pay the ~ x has not arisen through the default of the taxpayer. " Tax to be recovered by 62. Such tax, together with such addition, whatever Commis- may be the amount thereof, shall be recoverable in any sioner. District Court or Court of Petty Sessions by the Com- missioner on behalf of the Cro-wn by action or proceeding in his own name, or in the name of any person appointed by him by a general or particular authority in that behalf.

INCOME TAX. ') x 8303 1902. Income Ta:: Act. PARTV.- PROCEDURE TO ENFORCE TAXATION. In actions or proceedings for the recovery of income tax it shall not be competent for the defendant to question the correctness of the assessment-register. recov 6 e 3 ry • oWf itthhe rteasxp,ecstutcohacatcitoinosn inshaalDl ifsotrricatllCpouurrptofosersthbee P c D ~ r u ' o s : c : t ' e ' . d e u t re in deemed, within the meaning of" The JJistrwt Oourts Act, 1891,"* or any Act amending or in substitution for that .Act, to be an action brought to recover a debt or liquidated demand only, and the provisions of such Act and the rules thereunder applicable to such a debt or demand shall apply accordingly. 64. With respect to proceedings in a Court of Petty Procedure in Sessions for the recovery of the tax, the following provisions N:::lons. shall have effect :- (i.) When a summons for the recovery of the tax is issued and served, then, unless at least six clear days before the day appointed for the hearing a statement in writing, verified on oath by or on behalf of the defendant, showing a defence on the merits, is delivered to the clerk of the Court in which the summons is return- able, the Court shall make an order for the amount claimed without allowing any defence, and without the necessity of the Commissioner or anyone on his behalf appearing in court or proving the liability of the defendant and the non-payment of income tax; (ii.) In all such cases the summons shall be served upon the defendant at least fourteen days before the day appointed for the hearing; (iii.) It shall be sufficient in any such proceeding if the particulars of demand state in respect of what income such tax is payable, the amount sought to be recovered, and the date or dates on which the same was payable, together with such further and other particulars as the Com- missioner thinks necessary to fully inform the defendant of the nature of the demand; (iv.) An order made when either party does not appear may be set aside upon such terms as to costs or otherwise as the Court in which appli- cation is made to set aside the same thinks fit, .. 55 Vie. No. 33, lIupra, page 4217.

8304 INCOME TAX. PARTV.- PROCEDURE TO ENFORCE TAXATION. Income Tax Act. 2 Enw. VII. No. 10, and in such case the Court may hear and determine the proceedings in respect of which such order was made. Procedure 65. Nothing in this Act contained shall limit or B: : : a~:A:t. pre!ent the enforcement of any claim for income tax by His Majesty in the manner provided by " The Crown Remedies Act of 1874,"* or any Act amending or in substitution for that Act. Statute of lniomtittaotiboanr nlmedy. 66. No statute of limitations now or hereafter in force S h a 11 b ar : or f a f ect any actI . On, procee d m ' g, or reme dy f or recovery of income t.ax. Commissioner 67. (1.) When any person has died who was possessed a m s a se y ss e m nf e o n r t c s e of or entitled to an income in his life-time which was not against returned or assessed under this Act, the Commissioner shall rpeeprrseosneanlta- have and may exercise the like remedies in respect of or tives. against the legal personal representatives of such person as he would have had against him in his life-time. Such representatives are required to make such returns as the Commissioner requires, unless he is satisfied that it is not in their power to do so. (2.) The income tax to be recoverable against the legal personal representatives of any such person or his estate shall be assessed and levied for the whole period during which such income has not been so assessed or returned for assessment. And the amount payable and to be recovered shall, unless the Commissioner otherwise determines, be double the amount of income tax so assessed and levied. (3.) No time which may have elapsed shall be deemed to prevent the operation of this section, and the Com- missioner may take any such proceeding or exercise or enforce any power, authority, or remedy for the purpose of giving effect to this Act, and l'ecover the income tax due or that ought to have been paid as he may take, exercise, or enforce in any other case. little Provision if 68. If after any income tax has been paid. it is t h o a o s been tax discovered that too little in amount has been paid, the paid. person liable for such tax shall forthwith pay the neces- sary additional amount, and the amount so payable shall be recoverable in like manner as income tax is recoverable. But no taxpayer shall, I'tS an agent or trustee, be liable under this section to pay any amount in excess of the ... 38 Vic. No. 13, s'Upl-a, page 394.

INCOME TAX. 8301) 1902. Income Tax Act. PARTV.- PROCEDURE TO ENFORCE TAXATION. assets presently in his control or possession belonging to the estate for which he is agent or trustee, and in respect of which such additional amount is payable. 69. If, after any income tax has been paid, it is Provision if discov~ re~ that too much i~ a~ount has been pai~ , the: ' : ~ ~ = ; : ~ d. CommIsSIoner, upon an applIcatIOn being made to hIm for a refund of such over-payment, and upon being satisfied that too much in amount has been paid, shall issue to the taxpayer entitled to receive the same a certificate for a refund of the amount overpaid. 70. No application for refund of an overpayment ofrmelimilied. tax shall be entertained by the Commissioner unless made a~ ~ licationtl within twelve months after such over-payment was made; for ref.und. or, if there has been an objection, then within three months after the date of the decision on such objection. 71. Every certificate for a refund of any moneys paid Certificate fOl' as income tax shall state the person to whom such refund refund. is to be made, and the amount of every such refund certi- ficate shall be paid by the Treasurer out of the Consolidated Revenue. 72. (1.) Any person, whether or not liable to taxation Pen~ lty for under this Act, who- mretaukrlnllsgfoarlse (i.) Being within or having an agent within Queens- ending taL land, fails to furnish, on or before the prescribed. day, any prescribed return or within a time specified by the Commissioner any new or further or fuller return required by the Com- missioner, unless such person proves that such failure was not wilful; or (ii.) Knowingly makes or delivers any false retJrn or makes any false answer, whether oral or in writing, in relation to his property or income., or any matter or thing affecting his liability to or exemption from income tax; or (iii.) By any falsehood, neglect, fraud, art, or con- trivance whatsoever used or practised, or by or under any instrument made, signed, executed, taken, or received, evades or avoids or attempts to evade or avoid assessment of any income, whether liable to income tax or not, or the payment of any income tax- shall be liable to a penalty not exceeding one hundred pounds, and if the act or omission complained of affects any person as a taxpayer shall also by the Court before

8306 INCOME TAX. PARTV.- PROCEDURE TO ENFORCE TAXATION. I'1Icomp. Tax Act. 2 Enw. VII. No. 10, whom the matter is brought by way of additional penalty be assessed and charged double the amount of the income tax of which such person has attempted to evade or avoid the payment in addition to any income tax for which such person would have been otherwise liable. Procedure. (2.) Whenever upon any complaint for an offence within the meaning of paragraph (iii.) hereof the Court. before whom the same is brought holds the matter of the complaint to be proved, there shall be two convictions: the first in the usual form adjudging the defendant to pay the penalty imposed and such costs as are allowed, and the second adjudging the defendant to pay double the amount of the income tax of which he has sought to evade or avoid the payment. The first conviction shall be forthwith enforceable; but the second conviction shall not be formally drawn up until the amount of the income tax of which the defendant has attempted to evade or avoid payment has been ascer- tained by the Commissioner, who shall, as soon as prac:- ticable, proceed to ascertain and fix the same. ' The Commissioner shall give notice to the defendant of the amount so ascertained, and if the defendant within fourteen days from the giving of such notice gives the Commissioner notice of objection to such amount he shall be entitled to have such objection heard and determined by the Court of Review. At any time after such amount has been ascertained by the Commissioner or, upon objection, by such Court, the second conviction may be formally drawn up adjudging the defendant to pay double the amount so ascertained or determined, and shall be forthwith enforceable. • (3.) Any person who aids or assists in any manner whatsoever to commit any offence within the meaning of paragraph (iii.) hereof shall be liable to a penalty not exceeding fifty pounds. . (4.) The term "person" in this section includes the public officer of a company and the agent or trustee of any person. PART VI.- GENERAL PART Vr.-GENERAL PROVISIONS. PROVISIONS. 73. (1.) Every contract, covenant, agreement, or ~ ~ ~ ! 8 to undertaking made or entered into, whether by deed or in ~ u~ en or writing or orally, either before or after the passing of this I t n a C x I t d o en b c e e v o o f id. A c t , b y or b e t ween any person or persons orcompalll . es whatsoever, which but for the provisions of this Act would altogether or partially relieve any person from the burden ..

IN COMB TAX. 8307 PARTVI.- 1902. Income lux Act. GENERAL PROVISIONS. ------------------------------------------------ or incidence of income tax or from liability to pay such tax, shall, so far as such contract, covenant, agreement, or undertaking relates to or covers such tax, be absolutely null and void. (2.) Every person who is a party to any such contract, covenant, agreement, or undertaking made after the passing of this Act shall be liable to a penalty not exceeding one hundred pounds. 74. In any action or in any proceeding whatsoever Commissioner under this Act, the Commissioner may appear either ~ ~ ~ : ~ e~ ~ may personally, or by a barrister or solicitor, or by some officer proceedings. in the public service. . The appearance of any such officer and his statement that he so appears by authority of the Commissioner shall be sufficient evidence of such authority for all purposes. 75. Any person carrying on any business, who when Penal~ y on requ~ sted by the COI?missioner, or. any assessor or officer; ~ ~ ~ ! ~ ei~ or appomted under thIS Act, to dIsclose the name and posse~ sion residence of the person entitled to receive or participate ; ~ ; ~ s~ h~ ! ~me in the income or rent derived from such business, or of of the owner. the person by whom the same is collected or held, refuses or wilfully omits to disclose .such name or residence, or wilfully misstates the same or neglects or refuses to give any information in his possession requested by the Com- missioner or such assessor or officer, shall be liable to a penalty not exceeding fifty pounds. 76. (1.) Any person who obstructs or attempts to Obstructing obstruct ~ ny officer acting in the discharge of his duty ~ ~ n~ ; i; i~ g not under thIS Act, or refuses or neglects to answer any with Act. question put by any such officer relating to any income belonging to such person or as to any deductions claimed or allowed in respect of such income or any part thereof, or gives any false or evasive answer, or in any manner whatsoever fails to comply with any of the provisions of this Act for which no penalty is expressly provided, shall be liable to a penalty not exceeding fifty pounds. (2.) If any company makes default in complying with any provision of this Act, such company or the public officer thereof shall, where no other penalty is provided by this Act, be liable to a penalty not exceeding five pounds for 'every day during which such default continues: And every director and manager of the company who knowingly and wilfully authorises or permits such default shall be liable to the like penalty.

8308 PARTVI.- GENERAL PROVISIONS. INCOME TAX. Income Tax Act. i EDw. VII. No. 10, Procedure to 77. All penalties imposed under this Act shall be preecnoavlteires. recoverable in a summary way before any two justices upon the complaint of any person appointed by the Commissioner either generally or for the purpose of any particular case, and when recovered shall be paid into the Consolidated Revenue. Comp~unding 78. The Commissioner may stay or compound pro- penaltIes, &c. ceedings for any penalty, and may reward any person who informs of any offence against this Act or assists in the recovery of any penalty. ~ ~ : ~ c: ~ i8 79. Notwithstanding anything in any Act to the Act may be contrary, any complaint for any offence committed or ~~ ~~~ U! ~ ~ ee penalty incurred under this Act may be brought, heard, years.- and determined at any time within six months next !::::;e; * Sic in after the date when the fact that the offence was com- mitted or the penalty was incurred came to the knowledge "six months." of the Commissioner. Actions a/!:aiust officers. 80. No action for anything done or omitted to be done by the Commissioner, or any officer or person appointed or employed under this Act, in the execution of his duty shall be brought, unless the same is commenced within six months after the act or omission complained of was done or omitted to be done; and no such action shall be commenced until one month's previous notice in writing thereof, and of the cause thereof, has been delivered to the defendant by the party intending to com- mence such action. Evidence. 81. (1.) In all legal proceedings whatsoever judicial notice shall be taken of the signature to any official docu- ment of every person who is or has been Commissioner. (2.) A notification in the Gazette that any person therein named has been appointed Commissioner, or other officer for the purposes of this Act, shall be conclusive evidence of such appointment. (3.) The production of the Gazette containing any notice purporting to be published by the Commissioner in pursuance of this Act, or any notice of the appointment of any officer or person under this Act, shall be conclusive evidence of such notice, publication, or appointment. (4.) The production of any assessment-register or book, or of any document under the hand of the Commissioner purporting to be a copy of or extract from any such register or book, shall be conclusive evidence of the making of the assessment, and, except as hereinafter mentioned,

1!)02. INCOME TAX. Income Tar.c Act. 8309 PART VI.- GENERAL PROVISIONS. shall be conclusive evidence that the amount and all the particulars of such assessment appearing in such register, book, or document are absolutely correct: Provided that in any proceedings before the Court of Review by way of objection to the assessment, or in any appeal therefrom, or in any subsequent proceedings on such appeal, the same shall be prima facie evidence only of the matters aforesaid. (5.) The validity of any procedure under this Act, or of any assessment or any register or book or any document purporting to be made under this A ct or to be signed by the Commissioner, shall not be prejudiced or affected by reason of any irregularity or informality therein, or of the fact that any of the provisions of this Act have not been complied with. (6.) The validity of any assessment-register shall not be affected by reason that any of the provisions of this Act have not been complied with. (7.) Assessment-registers and all entries made therein, or a copy of or extract from any such register certified by the Commissioner, upon payment of the prescribed fee, to be a true copy or extract, or any return of any kind made by any person, by the production thereof alone and without any further evidence, shall be received as prima facie evidence of the facts therein mentianed. (8.) The Commissioner shall not, for the purposes of demanding or recovering income tax or for any other of the purposes of this Act, be concluded or estopped by any entry appearing in any register, book, notice, or record made, kept, or given by him or any of his ofIicers. (9.) On the hearing of a complaint for any offence against this Act, if it is alleged in the complaint that any return has not been received by the Commissioner, such allegation shall be prima facie evidence that such return was not furnished to the COIQ-missioner. (10.) It shall not be necessary in any case to prove the incorporation or registration of any company or that any officer or person is or was the public officer of a company or acting in its business. (11.) Any return made or purporting to be made or signed by or on behalf of any person or by the public officer of any company for the purposes of this Act shall, for all purposes, be deemed to be duly signed by the person or by the public officer of the company affected, as the case may be, unless such person or public officer proves that such return was· not made or signed as aforesaid. F

8310 PARTVI.- GENERAL PROVISIONS. INCOME TAX. ---------------------- Income Tax Act. 2 EDw. VII. No. 10, (12.) The onus of proof that any income is exempt from or not liable to payment of income tax, or is subject or entitled to any deduction, shall lie on the person claim- ing the benefit of such exemption, non-liability, or deduc- tion. Governor in Oouncil may extend time for doing acts. 82. (1.) If any act, matter, or thing prescribed to be made or done at or within a fixed time cannot be or is not so made or done, the Governor in Council may, by Order in Council from time to time, appoint a further or other time for making or doing the same, whether the time or any such further or other time within which the same ought to have been done has or has not elapsed or·expired. - (2.) Any act, matter, or thing made or done within the time or further or other time appointed by such Order shall be as valid as if it had been made or done within the time prescribed. Annual 83. In every year the Commissioner shall furnish a Preaproliratm to ent. report to Parliament upon the operations of this Act. PARTVII.- REGULATIONS. Regulations. PART VI I.-REGULATIONS. 84. (1.) The Governor in Council may, from time to time, make Regulations with respect to all or any of the following matters, that is to say : - Duties of officers. (i.) The duties of officers and persons appointed or employed under this Act or engaged in its administration, and, if necessary, the districts or places within or at which they are to act; Forms. (ii.) The forms of books, assessment-registers, notices, certificates, and instruments mentioned in this _Act or necessary to give effect thereto; fixing fees to be paid for copies of or extracts from any such books, registers, or writings; Returns. (iii.) The forms of returns to be furnished to the Commissioner and.lthe contents thereof, and by whom the same shall be made, and the time and mode of making and furnishing the same; Times. (iv.) Fixing dates upon which returns shall be sent in, assessment notices shall be given, and pay- ments of income tax shall be made, and for the doing or performance of any other act, matter, or thing necessary to give effect to this Act; Allowances and refunds. (v.) Providing that, for avoiding duplicate taxation in any case in respect of the same period, the Commissioner may make such allowance or

1902. INCOME TAX. income Ta:c Act. 8311 RPEAGRULTAVTIIOI.N- '- S. refund as he thinks just, and in such manner as may be prescribed; (vi.) The procedure to be observed in the conduct Objeotions. and hearing of objections before the Court of Review, and if necessary specifying the districts or places for which the Court shall hear objec- tions; {vii.) The manner and form of obtaining, adjusting, Age~ tB for and settling returns from, by, or with any agent ; o: ~ :nies and in Queensland of a foreign company or absentee, a~ sentees. and prescribing such particulars and such proof as may be thought fit, and for the purpose of making, completing, and enforcing assessments of the income of any foreign company or absentee; (viii.) Providing, where there is in this Act no provi- Generally. sion or no sufficient provision in respect of 'any matter or thing necessary to give effect to this Act, in what manner and form the want of provision or insufficient provision shall be supplied; providing for any purposes, whether general or to meet particular cases, that may be convenient for the administration of this Act, or that may be desirable or necessary to carry out the objects and purposes hAreof; (ix.) Imposing a penalty not exceeding fifty pounds Penalties. for any breach of any Regulation. (2.) All such Regulations shall be published in the Gazette, and when so published shall be of the same effect .as if they were contained in this Act, and shall be judicially noticed, and shall be laid before both llouses of Parliament within fourteen days after the same have been published if Parliament is then sitting, or if not, then within fourteen days after the next meeting of Parliament. PART VIII.-TEMPORARY PROVISIONS. PART VIII.'-- TEMPORARY 85. Notwithstanding anything contained in this Act PROVISIONS. to the con • trary, all persons affected by the provisions of S re adl8ureieed s un d· e · r " The Spemal Retrenchment Act of 190t,"* for the purposes Special o A fcitncaopmp 1 e l · e t S a , x b , esheanllt,l . itn 1 e d res to pec d te d ouf ctthe f rpoemriotd h etolr ' w · rehsipcehcttlh . VaettRoA c ie t ntrnceonotmohelI l ? a t e a b x n e l . t incomes the salaries which they have actually received after the reductions made in pursuance of that Act, and all officers of the Public Service exempted from the pro- visions of that Act on the ground that the annual rate of .. 2 Ed. VII. No. 3, infra, under title" Revenue."

8312 INCOME TAX. PART VIII.- TEMPORARY PROVHlION8. Income Tax Act Amen'ment Act. 2 EDw. VII. No. 23, 1902. ---- -- - ~ - ~ - - - their salaries was reduced between the first day of July, one thousand nine hundred and two, and the date of the passing of that Act shall, in respect of the period to which that Act applies, be entitled to deduct from their respective incomes the salaries which they have actually received after such reduction; and the assessments of the incomes of all the persons aforesaid shall be only upon the balance of income, if any, remaining after such deduction; and if such balance does not exceed one hundred and fifty pounds, such persons shall be entirely exempt from income tax: in , respect of the period to which that Act applies. Duration of Act. 86. This Act shall cease to have effect on and after the first day of January, one thousand nine hundred and five, except as to any right, claim, privilege, obligation, penalty, or liability then acquired, accrued, or incurred. < 2 ENdow.. 2V3. II. An Act to Amend Section Thirty-one of "The THE Income Tax Act of 1902" in a certain par- INCOME TAX ACT ticular. AMENDM.ENT ACT m' 1902. [ASSENTED TO 26TH DECEMBER, 1902. J B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Oouncil and Legislative Assembly of ~ ueensland in Parliament assembled, and by the authority of the same, as follows :- Short title 1. This Act may be cited as " The Income Tax Act ~ ~ ~. conBtruc- Amendment Act o} 1902," and shall be read-and construed with and as an amendment of "'The Income Tax Act of 1902,"* herein called the Principal Act. Amendment 2. In section thirty-one of the Principal Act the : : r: ~ ! ~ a~ fAct. words "shall be deemed to be income derived from the produce of property and" are repealed. Ma~er of 3. In all copies of the Principal Act hereafter printed = : ~ ! entB. by the Government Printer, all repeals and amendments of the provisions of the Principal Act made by th:s Act or by any Act hereafter to be passed shall be omitted and inserted, as the case may be, and reference shall be made in the margin of the Principal Act to the seetions of the Acts by which such repeals or amendments are respec- tively made. .. 2 Edw. VII. No. 10, last preceding Act.