The Taxation Act Amendment Act 1908 (SA)
ANNO OCTAVOEDWARDP V11 REGIS.
No. 969.
An Act to amend the Taxation Acts, and for other
purposes.
[Assen k d to, December 23vd, 1908.1 E it Enacted by the Governor of the State of South A~stra~lia,
follows: | B |
'l'axation -4ct, 1884 " are |
sum of Eight firmdred Pounds: |
hereby repealed, i~amely | :--Section |
" income derived from personal exertion," " income consisting of
the produce of property," " actual value " and " unimproved value " contained in section
2 and subsectionX. of scction12 and section12 and subsection3 (6) of sxtion17 of " The Taxation Act Amendment Act, 1904," and also sections2, 4, and5 of " The Taxation Act Amendment Act,1905."
3. Taxes on income are hereby imposed at the followingRateeof Income Tar. rates :-
(a) On all income derived fiom personal exertion a t the rate of Four Pence and One Halfpenny for every Pound sterling of the taxable amount thereof up to and inclusive of the sum of Eight Hundred Pounds, and at the rate
of Seven Pence for er^ P o u d sterling of such amount above the
8" EDWARDI VII, No. | -- |
The Taxution Act Amendmend Act.-1908.
the produce of property at the rate of |
Nine Pence for every Pound sterling of the taxable amomt thereof up to and inclusive of the sum of' Eight Iiundrcd Pounds, ant1 at the rate of Thirteen Pence and One Half- penny for every Pound sterliilg of such amount abow the sum of Eight Hluldred Pounds. |
ment shall be entitled to any deduction by way of exemption from income tax: Provided that no officer of or person employed by the State of' South Australia whilst so employed out of the State shall be deemed to be an absentee under the provisions of this ,4ct or any other Taxation Act.
or the renewal of leases, ixterest, and annuities, with the following exceptions, namely:-Interest derived from any Bonds, Inscribed Stock, Treasury Bills, or other securities of the Government of the State of' South Australia, which interest is hereby declared to be exempt from all taxation, and shall, under all circumstances what- soever, anything to the contrary hevetofore enacted notwithstanding, be excluded from the taxable amount of inconw of every taxpayer.
'' | " Income derived from personal exertion" shall include every | |
kind of profit and every kind of gain, whether arising in the course of business or otherwise howsoever, except gifts, legacies, and bequests, and shall also include all salaries, wages, allowances, pensions, or stipends, with the exception of " income conaisting of the produce of property." | |
ance, under subsection |
Amendment | earnings, including interest chargeable by any company on overdue |
premiums, shall be included: Provided always, that interest derived from any Bonds, Inscribed Stock, Treasury Bills, or other securities of the Government of the State of South Australia, which interest is by section 5 of this Act declared to be exempt from all taxation, shall be excluded from the actuarial computation. |
8" EDWARDI VII, No. |
The Taxation Act Amendment Act.-1908.
carrying on business other than life assurance in the said State. and | . |
also elsewhere, the taxable anmount of income shall be ascertained
elseu"el'c*
ns follows :-(G) Where the amount of income arising or accruing ia or derived
from South Australia is capable of being kept separate and apart from income arising or accruing in or derived from elsewhere, the amount of income arising or accruing in or derived from South Australia shall be the taxable amount:
( h ) Where such first-mentioned income is income not capable ofbeing kept separate and apart, the public officer of the company shall furnish
a return to the Commissioner with a statement of account in a prescribed form showing a true estimate of the amount of income which shall have arisen or accrued in or been derived from South Australia and the method by which such estimate has been ascer- tained. The Commissiouer may accept such estimate or make an assessment against the company for such amount as he shall deem fit, which assessment shall be open to appeal.
every party being a carrier by sea who shall |
not reside in South Australia, or being a company, shall not be
shipping.
registered in South Australia, and who or which shall carry passen-gers or goods to or from South Australia, the net taxable income of such carrier in the business of a carrier by sea, shall be calculated and assessed at the rate of Five Pounds upon every Hundred Pounds
of the gross moneys paid or payable to or receivable by such carrier,
whether in South Australia 01- elsewhere, for the carriage of pas- sengers, mails, or goods out of any port in South Australia, whether to some other port in South Australia or to eome other place.
the account shall be the account of a taxpayer in his sole |
individual right, Two Hundred Pounds shall be deducted from the |
net amount of income the produce of' property, but if such income shall not amount to Two Illu~ldred Pounds the difference shall be deducted from the income derived from personal exertion, and any net loss in the production of either income shall be deducted from the net amount of the other income.
12. In lieu of section 11 of Act No. 604 of 1894, it isRefundofoverpaid
hereby | enacted that if any taxpayer shall prove to the satisfaction |
of the Commissioner that an overpayment of any tax has been made the sum overpaid shall be refunded by the Treasurer: Pro- vided that ipplication for refund shall be made within twelve calendar months after the overpayment.
Unimproved value " of m y land shall be deemed to be the | ' |
capital amount for which the fee simple of such land might be expected to sell if free from encumbrances, assuming the actual
improvements
8" EDWARDI VII, No.969.
improvements (if
any) thereon had not been made: Provided that'' improvements " shall be deemed to be houses and buildings,
fixtures, or other building improvements of any kind whatsovcr, fences, bridges, roads, tanks, wells, dams, fruit trees, bushes, shrubs, or other plants, whether planted or sown for trade or other pur- poses, draining of land, ringbarking, clearing from timber or scrub, and any other visible improvements the benefit of which is unexhausted a t the time of valuation.
land transferred to
Act, 1886," it shall be lawful for the Commissioner of Taxes, as | |
regards all lands heretofore transferred or conrejed, or which shall | |
hereafter be transferred or conveyed to him under the provisions of section 8 of "The Taxation Act .%mendment Act, 1902," from time to time to forward the grant, certificate, or other muniment or muniments of title to all oy any of such lands to the Registrar- General for the said State, or other proper officer, and to request the said Registrar-General or such other officer, in writing, to forth- with cancel such grant, certificate, or other m~~niment or muniments of title. |
shall thereupon cancel such grant, certificate, or other muniment or |
muniments of title by indorsing thereon and in the register book the words " Cancelled, the within land having been acquired by the Crown," and shall sign such indorsement; and thereafter all such lands shall, for the purposes of "The lteal Property Act, 1886," be dealt with and regarded in all respects ns if they had never been theretofore alienated from the Crown, |
In the name and on behalf of His Majesty, I hereby assent to
this Bill.
GHORGE R. LE IIUNTE, Governor.
THE LICENSING
-
PART I.-PRELIJIINARY |
29. Licences for part of the year. | |
DIVISION 111.-APPLICATIONS FOR |
4. Interpretation. | MEMORIALS, |
PART 11.-LICENSING | DISTRICTS AND | licences, to be made to benoh. |
BENCHES AND JIEETINGS. | 31. Packet licence to be granted by Treasurer. 32. Application for publican's or wine licence for new |
premises to be commenced by deposit |
appointed, and meetings fixed. | plans and notice. |
6. Date of meeting may be altered in certain cases. |
whether licence will be granted to premium | |
erected in accordance with plans. |
10. Dates of annual and quarterly meetings; special | 35. Memorial against new licence. |
meetings for forfeiture of licences. |
PART 111.-CLASSES | OF LICENCES, AND HOW | 38. Where licence refused by reason of memorial |
GRANTED, RENEWED, TRANSFERRED, | no licence to be subsequently issued except on memorial bp majority of electors. |
TRANSMITTED, REJIOVED, AND FOR- | 39. Manner of application by new applicant for |
FEITED. | licence in respect of previously licenaed |
DIVISION 1.-LICENCE REQUIRED FOK SALE | premises. |
OF | 40. Yntr~w | certificate. |
Sgalls., or billiard or bagntelle table to be | 42. Notire of appliration to Commissioner of Police |
:~nd | irispertor. |
kept, without
a licence.
44. Proceedings on c*onsiderntion of application t e - - |
application of Act. | be pu&ic. |
45. Personal attendance for renewal or transfer of
14. Modification of Railway Refreshment-rooms Act. | licence not requisite unless notice of objection given. |
DIVISION 11.-CLASS% | OF | A N D | FEES. |
46. Notice of objection to be served. |
47. Objections to licences and renewals. | |
48. Clerk of bench to sign licences. Treasurer or |
17. Storekeeper's licence and annual fee. | officer appointed by him to issue same. |
18. Wine licence and annual fee. | 49. Until fee paid person entitled to licence deemed |
19. Storekeeper's Austr~li:111 | wine licence and annual |
fee. | unlicensed. If not paid within two months, |
licence void. |
Australian wine licence not to hold wine | 50. List of licences issued and notice of non-paymenL |
licence. | of fees to be published in Gazette. |
21. Packet licence and annual fee.
DIVISION 1V.-TRANSFER OF LICENCES. |
Holder of such licence not to hold wine licence |
or storekeeper's licence. |
Provisions applicable to brewer's colonial ale
licences.
24. Distiller's storekeeper's licence and annual fee. |
Holder of distiller's licence not to hold etore- | certificate of Spooial Magistrate or |
keeper's or wine licence. | Justices. |
Provisions applicable to distiller's storekeeper's
licences. | DMSION V1.-REMOVAI. | OF LIOENCES. |
26. Billiard-table licence and annual fee. | |
26. Increase of fees consequent upon local option |
reduction. | 67. Mode of removal of licencla from one house |
27. | another. |
The Licensing Act, 1908.
same as on application for licence. | and oertified copy of amendments or altera- |
tion of rules t o be forwarded within fourteen |
Need nbt state grounds for decision. | days. |
No compensation on non-renewal of licence. |
caneelled. |
62. Costs may be given against unsuccessful objector. | convictions, and upon hearing of complaint |
63. Special permits to carry on licensed premises. | for forfeit,ure thereof. |
102. Steward or manager to produce certificitte, register, and rules of club on demand of Inspector.
103. Certificate of removal. Application, how dealt
with. What objections may be taken. |
fairs and certain other occasions. |
declaration. |
of Act. |
67. Provision for carrying on business during absenceof licensed person.
438. Certificates to sell liquor on goldfields, and
- | renewals thereof. |
Renmnrk.-Variation | of 1)ltrposer-Renewt~ls. |
69. Licences, how absolutely forfeited.
70. Licence may be forfeited if holder twice, and shallbe if thrice, convicted within two or three
years. |
transferee | Governor may mnke regulations respecting lamps, |
as regards liability to forfeiture. | on recommendation of Jlarine Board or |
similar authorit>y. |
73. Forfeiture for not depositing fresh plan of premises. | 110. Only one bar-room. cxuel~t |
Additional bar not pnrt of :1cc.ommodation. |
authorised to carry on business. | Subletting h r. |
111. Corpses not to be refused nnderu penalty.
to t,he rent of |
licensed houses.
licence. | .])ledges. or |
Manager of licensed premises to be approved by | p:~yn~erlt | irt :rnything exrept. coin or bank |
the bench. | note% |
Manager deemed to be licensee. | games, betting. &,C., |
Company liable for fines and penalties. | or presence of disorderly persons. |
Presumption of knowledge. |
woman, except in certain rases. | 116. Power to exclude or. expel certain persons from |
licensd premises. |
forward particulars to Clerk of Adelaide Bench | premises. |
118. Licensee clrunk on ~)remiscs | li,tble to penalty. |
tions and of forfeitures and certificates. | music, or d:lncirly not |
Clerk of Adelaide Bench to keep record of applica- | to take p1ac.c. without permission. |
tions. |
houses and wine-houses in towns. |
122. No communicntion for supply of liquor to be kept open between public-houses or wine-houses and stores or eating-houses.
not to be employed: ~ s | managers. |
registered, nor except to a member. |
entrust management of house to unlicensed | |
or unauthorised person. |
certificate or fee. |
and inspector. |
containing over |
90. Notice to be given of time for making objections. | |
certain c m. |
92. Proceedings on consideration of application. | consumption of liquor on premises under |
Bench | certain classes of licences. |
No compensation for non-renewal. |
holding certain licences, or of vignerons, | |
liable to penalty, and may be apprehended. |
authorised by licence. |
retailing without licence. | suspected liquor. |
gallons without a licence. | Notice by inspector. |
about for sale, except by vigneron or orchardist. | licensed premises. |
seized. | to be retailed, may be searohed. |
139. Pennlty for keeping billiard-tables, except under
the authority of a licence. | OF NUMBER |
140. Spirituous or fermented liquors not to be brought
on board His Mnjestp's ships without the | OF LICENCES. |
c~ommnnder's ronsent. |
177. Local option districts.
under | |
Presumption in case of supply. | 183. Resolutions to be submitted a t local option polk. |
Defence of apparent age. |
intoxication. |
option polls. |
liquor to drunkards. |
done. |
EnzpZoyment of Barmaids.
149. Females not to be employed in sale of liquor
unless registered barmaids. |
Power to administer oaths. | |
Application of secs. | |
Admittance to licemed premises by bench or |
authorised person. |
lktermination of bench final. | No appeal againet |
other proceedings except substantial wrong.
whrn premises may not be open nor liquor |
sold. |
Proviso relating to excepted persons. | be renewed. |
Bar to be kept shut and locked during prohibited | Classification of premises. |
times. | Order cf determining |
Evidence of supply during prohibited times. | Presir1er:t's certificate. |
Prrsons interested may be heard. |
of licences becomes less after poll |
168. Detinition ofbonrc fide traveller.
159. Definition of | taken. |
162. Penalty on refusal to receive travellers.
|
section.
ing liquor on premises during prohibited
time.
Penalty for persons present on premisee during |
prohibited time. |
excepted persons. | given effect to. |
166. Penalty for carrying liquor from licensed premisea
during prohibited time. |
No child under | earlier resolution not given effect to. |
convey liquor. |
Every sale a separate offence. | and others. |
168. Powers of police with reapect to persons on
PART | PROCEEDINGS AND |
licensed premises a t prohibited time.
Penalty on licensee. | EVIDENCE. |
208. Payments ordered by benches, how enforced.
|
A. | Acte repealed. |
against licensees. | B. Forms of licences. |
. | - |
Enforcing penalties. | Scale of feea for licences after reductions in pur. |
suance of resolutione adopted at local option
914. Service of prooeas, notices, and documents.
|
E. Forms of application. | |||
|
in the oommiesion of offences. |
218. Notices appearing inGaze& to beprima facie
evidenoe. | H. Notice for objections. | |
|
219. In proceedings for selling illegally, the defendant | licence. |
to be deemed unlicensed unless satisfactory | K. Form of certificate of transfer of lioence. |
proof to the contrary. | L. Form of certificate authorising person to enter |
220. In proceedin s person deeme.1 to be licensed | and carry on business in licensed house until |
7 |
221. U n l i c e d person exhibiting sign | next meeting. |
evidence of sale of liquor. | M. Forms of notice of application to remove to |
222. Evidence of sale or consumption of liquor. | other premises. |
N. | Form of certificate |
223. Members of Police Force not accomplices. | 0. | Summons to witness. |
without corroboration. | P. | Certificate to sell liquors in a booth at races, faim, |
etc. |
tendance of any person to give evidence. | Q. | Certificate allowing other than licensed person |
226. Accomplice not excused from giving evidence if | carry on business during licensee's temporary |
iven a certificate of immunity. | absence. |
227. App | f~ | 'cation of licence moneys, penalties, finee, | R. | Certificate to sell liquors in a certain place upon |
forfeitures, and fees. | goldfields. |
228. Appeal to Adelaide Local Court of Full Jurie- | - | S. Order forfeiting licence. |
diction. | T. Regulations for conducting the business of |
229. Local Court, upon hearing of appeal, may state | Licensing Benches. |
special case. | U. Notice of application for additional bar-room. |
230. Protection to officers. | V. Permission to use licensed premises for public |
entertainment.
PART | AND FORMS. | W. Certificate of registration of barmaid. X. Regulations as to mode of taking a losal-option |
231. Regulations. | Proviso as |
232. Regulations unchallengable unless quashed. | - | poll and appointing scrutineers. |
233. Forme sufficient if substantially correct. | |||
|
moneys provided by Parliament. | Bench. |
0
0
0