Income Tax Declaratory Act of 1912 (3 Geo v No. 24) (Qld)

5461) HOLIDAYS.-INCOME TAX. Income Tax Deelarator.1J Act. 3 GEO. V. No. 24, 1912. [Section 41 I SCHEDULE. The first day of January (New The twenty-third day of April (St. Year's Day) George's Day) The twenty-sixth day of January, The first day of May (Labour Day) (Foundation Day) The Birthdav'of the Sovereign The first day of March (St. David's The second Monday in September Day) (Friendly Societies' Day) The seventeenth day of March (St. The thirtieth day of November (St. Patrick's Day) Andrew's Day) Good Friday Christmas Day The Saturday next after Good The twenty-sixth day of December :Friday (Boxing :Qay) Easter Monday When any of the above days falls upon a Sunday, the next following Monday shall be a holiday; and whenever the twenty-sixth day of December falls upon a Monday, the day following shall be a holiday. When any of the following days, that is to say, Foundation Day or Labour Day, falls on any day of the week other than Monday, that day shall not be a holiday, hut the following Monday shall be a holiday in lieu thereof, unless otherwise notified by the Home Secretary in the Gazette. ' INCOME TAX. 3 N G o e . o 2 . 4 V . . An Act to Declare the Meaning of Section 7 of "The THE IKCOME TAX Income Tax Act of 1902" with respect to the DECLARATORY .ACT OF 1912. Distribution of the Profits of Companies. [ASSENTED TO 7TH DECEMBER, 1912.] B E it enacted by the King's Most Excellent Majesty, 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 : - Short title and 1. This Act shall be read as one with " The Income o co f nasctrtu. ction Tax Act of 1902,"* herein referred to as the Principal Act, and may be cited as " The Income Tax JJeclaratory Act cif 1912." Interpreta- tion of !. 7. 2. After the second proviso to subsection (iv.) of section seven of the Principal Act, the following provision is inserted :- . When any undistributed profits of a company standing to the credit of Profit and Loss Account or of Reserves are transferred to capital in any way or applied in any way in reduction of assets, such transfer or application 2 Edw. VIr. No. 10, supra, page 970.

INCOME TAX.-LABOUR. 3 GEO. Y. No. 19, 1912. Industrial Peace Act. ss. 1·3. shall be and it is hereby declared that the same always has been a declaration of dividends and a distribution of dividends within the meaning of the two last preceding provisoes. INDUSTRIAL PEACE. See LA.BOUR. INSPECTION OF MACHINERY AND SCAFFOLDING. See LABOUR. 5467 LABOUR. Industrial Peace Llct of 1912 ... Inspection of Mt1chinery and Scaffoldin.'l Act .Amerll]- ment .Act of 1912 .,. 3 Geo. ]7. No. 19 3 Geo. V. No. 20 An Act to Make Better Provision for Industrial 3 N G o e . o 1 . 9 V . . Peace and for Purposes incidental to that THE object. INDUSTRIAL PEAOE ACT [ASSENTED TO 7TH DECEMBER, 1912.1 OF 1912. B E it enacted by.the King's Most Excellent Majesty, 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:- 1 , ThI . S Act P m A a R y T b I e .- C P . R Ite E d LI a M s I " N T A h R e Y. Industrw . l Peace S P h RP o EAL r R t IMT ti I t 1 N le A . . R - Y. Act of 1912." 2. This Act is divided into Parts, as follows:- PART I.-PRELIMINARY; Arrangement. of Act. PART II.-THE INDUSTRIAL COURT: P ART IlL-INDUSTRIAL BOA.RDS: PART IV.-BREACHES OF AWARDS AND OTHER OFFENCES; PART V.-LOCK-OUTS AND STRIKES; PART VI.- MISCELLANEOUS. 3. In this Act, unless the context otherwise indicates, Interpreta- the following terms have the meanings respectively set tion. out against them, that is to say,- "Apprentice"-Any person under twenty-one years Apprentice. of age bound by indentures of apprenticeship for the purpose of being instructed in the