Income Tax and Succession and Probate Duties (Sailors, Soldiers, and Members of the Air Force) Exemption Act of 1940 (4 Geo Vi No. 22) (Qld)

INCOME TAX. 4: GEO. VI. No. 22, 1940. Income Ta.x, Etc., Exemption Act. 17945 INCOME TAX. An Act to Exempt from Income Tax and Income 4 NGEoO. . 22V. I. (State Development) Tax the Pay and Allow- INcl~ETJ.X ances of Members of the Naval, Military, A S N U D C P ~ B tf O s B I A O T N B and Air Forces of the Commonwealth, and (~ ~ ~S, to Exempt from Probate or Administration so~ ~ , MEIDlEBS or Succession Duty the Estates of Members OFi::'Ef m of the Naval, Military, and Air Forces of E1 19 ~ 40 O . N the Commonwealth, and to Allow Gifts for Patriotic and Defence Purposes as Deductions from Income Assessable for Income Tax, and to Exempt Gifts for Patriotic and Defence Purposes from Gift Duty. [ASSENTED TO 21ST NOVEMBER, 1940]. B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows : - 1. This Act may be cited as "The Income Tax Short title. and Succession and Probate Duties (Sailors, Soldiers, and Members of the Air Force) Exemption Act of 1940." 2. (1.) In the case of any person enlisted in or When pay appointed to the Naval, Military, or Air Forces of the : n~ wances Commonwealth or any part of the King's Dominions of a member or of any Ally of Great Britain for ser~Tice o~ tside Austr~ lia ~ Jft~ ~ va1. durmg the present war between HIS Majesty the King and Air and Germany and Italy, the pay and allowances earned !, : :~ e;t~ ~! : . by him as a member of those Forces during the period income tax. commencing on the third day of September, one thousand nine hundred and thirty-nine, or on the date of his enlistment or appointment (whichever is the later date), and terminating on the date of his discharge or the termination of his appointment shall be exempt from income tax under *" The Income Tax Assessment Act of 1936," and from Income (State Development) Tax under t" The Income (State Development) Tax Acts, 1938 to 1939": Provided that this section shall not apply to any payor allowances so earned during the year of income • 1 Edw. VIII. No. 32, supra, page 15859. t 2 Geo. VI. No. 22 and amending Act, supra, pages 17112 et seq

17946 INCOME TAX. Inwme Tax, Etc., Exemption .Act. 4 GEO. VI. No. 22, 1940. within the meaning of *" The Income Tax Assessment Act of 1936" by a member of the said Forces who does not at any time during the period commencing on the third day of September, one thousand nine hundred and thirty-nine, and terminating one year after the close of that year of income- (i.) In the case of a member of the Naval Forces of the Commonwealth, serve in a sea-going ship; or (ii.) In the case of a member of the Military or Air Forces of the Commonwealth, embark for service outside Australia. (2.) This section shall continue in force until twelve months after the issue of a Proclamation by the Governor-General of the Commonwealth of Australia that the war between His Majesty the King and Germany and Italy has ceased, and no longer. When ~ ft. 3. Gifts of the value of one pound and upwards ! ~ rle~ ! ~ ~ : c made by the taxpayer in the year of income within the purposes to meaning of *" The Income Tax Assessment Act of 1936" be allowable to -deduction - i~ mincome (i.) A public institution or public fund lawfully alisasbelsesmtoent for income established and maintained within the State for the comfort, recreation, or welfare of tax. members of the Naval, Military, or Air Forces of the Commonwealth or of those subjects of His Majesty the King or of any of his Allies who have suffered damage occasioned by air-raid or invasion; and (ii.) The Commonwealth of Australia, when made for purposes of defence, shall, to an extent in the aggregate not exceeding the amount of income remaining after deducting from the assessable income within the meaning of *" The Income Tax Assessment Act of 1936" all other allowable deductions under that. Act except the deduction of losses of previous years and of the statutory exemption, be allowable deductions under such last-mentioned Act: Provided that gifts as aforesaid shall not be allowable deductions under t" The Income (State Development) Tax Acts, 1938 to 1939." * 1 Edw. VIII. No. 32, BUpra, page 15859. t 2 Geo. VI. No. 22 and amending Act, supra, pages 17112 et seq.

INCOME TAX—INSURANCE. 17947 4 Go. VI. No. 24, 1940. Insurance Acts and Another Act, Etc., Act. 4. No gift duty shall be payable under *" The Exemption Gift Duty Act of 1926" in respect of gifts mentioned in f d i u ' t m y o g f ift section three of this Act. certain gifts. 5. Notwithstanding anything contained in t" The When estate Succession and Probate Duties Acts, 1892 to 1935," where the total value of the estate of the deceased in or out of Military, or Queensland does not exceed five thousand pounds and erzporferso the deceased was a member of the Naval, Military, or death Air Forces of the Commonwealth or of any part of the duties ' King's Dominions or of an Ally of Great Britain who during the present war between His Majesty the King and Germany and Italy or within one year after its termination dies on active service or as a result of injuries received or disease contracted on active service, no probate or administration or succession duty shall be payable under if The Succession and Probate Duties Acts, 1892 to 1935," by any successor to the whole or any part of the estate of the deceased. INSURANCE. An Act to Amend "The Insurance Acts, 1916 to 4 G N E o O . 2 . 4V. I. 1934," and. "The Motor Vehicles Insurance INSUTRHAENCE ACTS AND Acts, 1936 to 1939," respectively, each in AANMOETNHDEMREANCTT certain particulars. ACT OF 1940. [ASSENTED TO 21ST NOVEMBER, 1940]. • - 111 E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows :- 1. (1.) This Act may be cited as " The Insurance Short title. Acts and Another Act Amendment Act of 1940." (2.) t" The Inowrance Acts, 1916 to 1934," and Collective s " e T c h t e io I n ns t u w ra o n o c f e t A h c is ts A , 1c9t1m6 a to y 1b9e40c. o"llectively cited as t IA i n t cs l t e usr, o a 1f n 9 c " 1 e 6 Thtoe 1934," and * 17 Geo. V. No. 23, supra, page 11569. s. 2 hereof. t 66 Vic. No. 13 and amending Acts, supra, pages 8989 et seq. 7 Geo. V. No. 27 and amending Acts, supra, pages 7497 et seq.