National Security (Supplementary) Regulations (Amendment) (Cth)

STATUTORY RULES.

1942. No. 443.

 

REGULATION UNDER THE NATIONAL SECURITY ACT 1939-1940.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the National Security Act 1939-1940.

Dated this fifteenth day of October, 1942.

Governor-General.

By His Excellency’s Command,

for and on behalf of the Minister of State for Defence.

 

Amendment of the National Security (Supplementary) Regulations.

The National (Security (Supplementary) Regulations are amended by adding at the end thereof the following regulation:—

Loan of State officers to Commonwealth for collection of State taxes.

“77.—(1.) For the purpose of the more effectual use of man-power, the Governor-General may enter into an arrangement with the Governor-in-Council of a State providing for the assessment and collection by the Commonwealth on behalf of the State of any tax upon land, or any deceased persons’ estates duties, imposed by or under the law of the State.

“(2.) Where the Governor-General has entered into an arrangement with the Governor-in-Council of any State providing for the assessment and collection by the Commonwealth on behalf of the State of any arrears of tax, or of any tax upon land, or any deceased persons’ estates duties, imposed by or under the law of the State, and that arrangement provides for the loan to the Commonwealth by the State of such officers as are necessary to enable the Commonwealth to assess and collect those arrears of tax, or that tax upon land or those duties, as the case may be, being officers who signify their willingness to be so

 

* Notified in the Commonwealth Gazette on , 1942.

Statutory Rules 1940, No. 126, as amended to date. For previous National Security (Supplementary) Regulations, see footnote   to Statutory Rules 1942, No. 246, and see also Statutory Rules 1942, Nos. 265, 269, 271, 278, 280, 282, 295, 353, 361 and 370.

6275.—Price 3d. 25/13.10.1942.

 

loaned to the Commonwealth, and the arrangement is expressed to be made for the more effectual use (in any respect) of man-power, and to continue in operation during the operation of the National Security Act 1939-1940—

(a)the terms and conditions of employment and the rights and obligations of each officer so loaned shall be the same as if he was an officer transferred to the Public Service of the Commonwealth under the Income Tax (War-time Arrangements) Act 1942; and

(b)the obligations of the Commonwealth and of the State with respect to the officers so loaned shall in all respects be the same as they are with respect to officers transferred to the Public Service of the Commonwealth under that Act.

“(3.) In this regulation ‘arrears of tax’ has the same meaning as that expression has in the States Grants (Income Tax Reimbursement) Act 1942.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.