Special Retrenchment Act of 1904 (4 Edw VII No. 4) (Qld)

REVENUE. 4 EDw. VII. No. 4, 1904. Sper;ial Ret,.erIohmenf. REVENUE. An Act to Provide for the Reduction of the Salaries 4 Edw. VII. of the Officers of the Public Service and of ~ : : . Ministers of the Crown and certain Officers in R~ ;: X:H' Parliament, and for the Reduction of the Pay- MEr. 19~ ~ oP ments to Members of the Legislative Assembly. [ASSENTED TO 28TH OCTOBER, 1904.] 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. This Act may be cited as " The Special Retrench- Hhol't title ment Act of 1904,"'and shall be deemed to have come into ~ : ! mence. operation on the first day of October, one thousand nine ment of . A. c~ . hundred and four. 2. For the purposes of this Act- The term "salary" means the salary, wages, feeS,I?terpreta. and every other emolument, other than travel- ~ ,l~ ~l~ !Y" and ling, forage, and sustenance allowances, whether "officer." in one sum or several sums provided for by, or paid out of, any annual or special or permanent appropriation of the Consolidated Revenue Fund, or the Loan Fund Account, or any Trust or Special Fund made by any Act of Parliament as payment for personal services rendered by any person employed in the service of the Government of Queensland, whether the rate of such payment is or is not specified in such Act, and whether such person is employed in or in connection with one department or several departments; or as payment to any Minister of the Crown, or officer in Parlia- ment, or member or officer of either House of Parliament; the term does not include a pen- , sion or retiring or superannuation allowance; The term "officer" means a person to whom salary as herein defined is payable, and includes a Minister of the Crown, or an officer in Parlia- ment, or a member or officer of either House of Parliament. .

l~ EVENUE. Special Retrenchment. 4 EDW. VII. No. 4, RedUlltion of 3. Notwithstanding the provisions of any Act to the salaries. contrary, during the period to which this Act applies every officer, instead of being paid the salary which except for this Act he would have been entitled to receive, shall, ,,"ithout further or other authority than this Act, be paid such salary less a reduction calculated as follows:- If the rate of such salary exceeds four hundred and fifty pounds per annum-a reduction of seven and a-half per centum: provided that such salary shall not be thereby reduced below four hundred and twenty-eight pounds; If the rate of such salary exceeds three hundred pounds. but does not exceed four hundred and fifty pounds per annum-a reduction of six and a-quarter per centum: provided that such salary shall not be thereby reduced below two hundred and eighty-five pounds ten shillings; If the rate of snch salary exceeds one hundred and fifty pounds, but does not exceed three hundred pounds per annum-a reduction of five per centum: provided that such salary shall not be thereby reduced below one hundred and forty-five pounds five shillings; If the rate of such salary exceeds one hundred pounds, but does not exceed one hundred and fifty pounds per annum-a reduction of three and three-quarters per centum: Provided nevertheless that if the rate of such salary payable to any officer does not exceed one hundred pounds per annum, such officer shall be paid such salary without any reduction: Provided further that no salary shall by the operation of the foreg;oing provisions be reduced below one hundred pounds. Exceptions. 4. (1.) This Act shall not apply to the salaries of the following persons, namely,- His Excellency the Governor ; The Private Secretary; The Supreme Court Judges; The District Court Judges; The Land Court; The Auditor-General; or (2.) To any officer holding an office or position to fill which he was engaged at or brought from any place out- side Queensland under agreement to hold such office for a

REVENUE. 8745 1904.. Special Retrenchment. specified term, and at a stated salary; but shall apply to any officer whose original term under such an agreement has expired, and who has been re-engaged for a further term. (3.) This Act shall not apply to any officer the annual rate of whose salary has been reduced since the first day of July, one thousand nine hundred and two, and before the passing of this Act. aIter 5 o . r aT f h f eecrteadnuyct 0 ioffnicmera' sderepIuatr'Isvueanpot stI. otI. OthnisoAr Scet ns.Ihoarll' tlyn I o. I t I Rtsoeenadiloutreeirttyio.nnoi the Public Service. 6. '1'he rate of pension, or superannuation or retiring Rate~ of & allowance, or compensati~ n or gratuity for loss of office or ; ~~ : '~ ~ ted' on death, to which any officer or his representatives shall by reduction. at any time hereafter become entitled pursuant to any Act, shall not be lessened or diminished in consequence of any reduction having been made pursuant to this Act, or by the operation of any annual Appropriation Act in the salary of the office or position held by such officer during the period to which this Act applies; but such pension, superannuation or retirin!S allowance, or compensation, or gratuity shall be paid at the same rate at which the same would have been paid if no such reduction of salary had been made. 7. Save as is hereinafter provided, and notwithstanding Salaries anythl'ng t 0 the contrary contal'ned'In any Act re 1 atI' llg t 0 rthedisucAecdt unnodter income tax, all officers to whom this Act applies, for the~ iable to purposes 0 f m. come tax, sha 1 , 1 I ' II respect 0 f the perIO. dt 0 lllcometax. which this Act applies, be entitled to deduct from their respective incomes the salaries which they have actually received after the reductions made in pursuance of this Act, and all officers exempted from the provisions of this Act under subsection three of section four hereof shall, in respect of the period to which this 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 officers aforesaid shall be only upon the balance of income if any remaining after such deduction. 8. Notwithstanding anything to the contrary con- Repay:uent of tained in " The Audit Acts, 1874 to 1895,"* the surplus ( iff: ~~ ~ !1~ ~8 any) of receipts over expenditure shown by the Consoli-surplus. dated Revenue Account for the financial year ending the • 38 Vic. No. 12, supra, page 18; 47 VIe. No. 9, supra, page 30; 54 Vie. N~. 15, $ul'ra, page 3965; and 59 Vie. No. 13, supra, page 5597.

8746 REVENUE-STAMPS. Stamp Act Amendment Act. 4 Eow. VII. No. 14, thirtieth day of .June, one thousand nine hundred and five, shall· be appropriated in the first place for the purpose of repaying to every officer to whom this Act applies such sum as is equal to the amount of the reduction made from the salary of such officer under this Act less the amount of income tax which would have been payable by him in respect of his salary if this Act had not been passed. And if the aforesaid surplus is not sufficient to repay the whole of the said sums, then the surplus shall be apportioned rateably amongst such officers upon the aforesaid basis. Duration of 9. The provisions of this Act shall cease to have Act. effect on and from the first day of .July, one thousand nine hundred and five. . SPECIAL AGRICULTURAL SELECTIONS. See LANDS. SPECIAL RETRENCHMENT. See REVENUE. STAMPS. 4 Edw. VII. An Act to Amend" The Stamp Act, 1894," so far N; ~ ! 4. as relates to Duties Payable upon Receipts, 1: ~ : ~ ! ~; , and to make further provision for ensuring the ACT OF 1904. payment of the said Duties, and for other purposes. [ASSENTED TO 14TH DECEMBER, 1904.J Preamble. MOST GRACIOUS SOVEREIGN,- 'WE Your Majesty's most dutiful and loyal subjects the members of the Legislative Assembly of Queensland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's Most Excellent Majesty, by and with the advice and consent