War-time Profits Tax Regulations 1917 (Cth)
STATUTORY RULES.
REGULATIONS UNDER THE WAR-TIME PROFITS TAX ASSESSMENT ACT 1917.
ISIR ARTHUR LYULPH STANLEY, Governor of
the State of Victoria and its Dependencies, acting as the Deputy of the
Governor-General in accordance with the provisions of the Constitution, acting
with the advice of the Federal Executive Council, hereby make the following
Regulations under the
Dated this 14th day of November, One thousand nine hundred and seventeen.
A. L. STANLEY,
Deputy of-the Governor-General.
By His Excellency’s Command,
W. A. WATT,
for Treasurer.
Part I.—Introductory.
1. These Regulations may be cited as the War-time Profits Tax Regulations 1917.
2. These Regulations are divided into Parts, as follow:—
Part I.—Introductory.
Part II.—Returns.
Part III.—Payment of Tax.
Part IV.—Objections and Appeals.
Part V.—Miscellaneous.
3. In these Regulations “The Act”
means the
PART II.—RETURNS.
4. Every return shall be signed by the person who makes it.
5. (1) The return furnished to the
Commissioner for purposes of the
(2) A return in the
C. 14071.—Price 5d.
6. (1) The return required to be furnished for the purposes of the first assessment of War-time Profits Tax shall be accompanied by balance-sheets compiled as at the end of, and Profit and Loss accounts made in respect of, each accounting period included in the last three pre-war trade years:
Provided that where under sub-section (4) of Section 16 of the Act a taxpayer seeks to substitute for any two of the last three pre-war trade years, any two of the three preceding pre-war trade years for the purposes of the pre-war standard of profits, his return shall be accompanied by balance-sheets compiled as at the end of, and Profit and Loss accounts made in respect of, each accounting period included in the last six pre-war trade years:
Provided further that where owing to the recent commencement of a business there have not been three pre-war trade years, the return shall be accompanied by balance-sheets and Profit and Loss accounts made in respect of so many accounting periods as are included in the period which has elapsed between the commencement of the business and the end of the last pre-war trade year.
(2) Where the accounting period
upon which a War-time Profits return is based does not coincide with the period
in respect of which a return under the
7. (1) Every return on behalf of a partnership shall be made and furnished by the senior active partner resident in Australia.
(2) Where there is no partner resident in Australia the return shall be made and furnished by the agent in Australia for the partnership.
8. (1) Every person liable to furnish a return as agent for another person shall furnish a separate return for each person for whom he is agent in addition to his own individual return.
(2) When a person in Australia, for or on behalf of any person outside Australia (herein called the principal)—
(
a ) conducts a branch business and carries stock for sale in Australia; or(
b ) sells goods sent to him on consignment by the principal,
he shall furnish to the Commissioner a return showing the profits arising from the branch business or the sales on consignment.
(3) If that person is not the sole agent in Australia for the principal, he shall state the fact in the return, and shall also state the names and addresses of every other person in Australia who is acting in either of the capacities mentioned in this Regulation.
9. (1) Every return in respect of a trust estate shall be made and furnished by the senior active trustee resident in Australia.
(2) When there is no trustee resident in Australia the return shall be made and furnished by the agent in Australia for the trustees.
10. Returns required by the
Commissioner otherwise than by notice published in the
11. The Commissioner may at any time accept a return in a form substantially similar to the prescribed form.
12. Returns and notices required to
be given to the Commissioner shall be furnished to the Commissioner at the
office of the Commissioner or Deputy Commissioner at which returns under the
13. For all purposes of these Regulations—
(
a ) the territory of the seat of Government shall be deemed to be in the State of New South Wales;(
b )the territory of Papua shall be deemed to be in the State of Queensland; and(
c ) the Northern Territory of Australia shall be deemed to be a separate State.
14. A return shall not be deemed to have been duly furnished to the Commissioner unless and until—
(
a ) a return in accordance with these Regulations signed by the person making the return and containing a full, true and complete statement of all matters and things required by the Act, the Regulations, the Commissioner, and the return itself to be stated therein; and(
b )all balance-sheets, profit and loss accounts, statements, notices, and other documents which by the Act, the Regulations, or the Commissioner, are required to accompany the return,
have at the place where under these Regulations the return is to be furnished been received by an officer authorized by the Commissioner to receive returns.
15. Whenever a person is required by the Act the Regulation or the Commissioner to furnish a return to the Commissioner it shall be the duty of that person to make the required return and to take all steps necessary to ensure that the return is received by the Commissioner at the place where under these Regulations the return is to be furnished.
16. (1) Every person who furnishes a return shall in the return give an address in Australia for service.
(2) Every person who has given an address for service and who subsequently changes his address shall within one month after the change give to the Commissioner at the place where he furnished his return notice in writing of his new address in Australia for service.
(3) The address for service last given to the Commissioner by any person shall for all purposes under the Act and Regulations be deemed the last known place of business or abode of the person in Australia.
(4) Any person who changes his address and fails to give to the Commissioner notice of a new address in Australia for service shall not be permitted to plead the change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.
17. (1) The Commissioner may cause or permit his officers to make on any return, balance-sheet, profit and loss account, or other statement furnished by a taxpayer, such marks, figures and annotations as the Commissioner may think fit.
(2) The marks, figures and annotations shall be made in different coloured ink from the ink used in the return, balance-sheet, profit and loss account, or other statement, and shall be initialed by the officer making them.
PART III.—PAYMENT OF TAX.
18. A taxpayer may pay War-time Profits Tax in any of the following ways:—
(
a )by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;(
b )by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or(
c ) by depositing the net amount of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
19. When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy-Commissioner the Post Office shall be the agent of the remitter, and payment shall not be deemed to be made until the remittance has been received by the addressee.
20. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of War-time Profits Tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
21. Receipts for War-time Profits Tax shall be issued by such persons as the Commissioner or a Deputy Commissioner may authorize.
22. Except with the express consent of the Commissioner or a Deputy Commissioner no money shall be accepted on account or in part payment of War-time Profits Tax.
23. (1) The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, the Assistant Commissioner, or a Deputy Commissioner, shall be fully prepaid by the sender.
(2) When any sum is received as payment of War-time Profits Tax, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the taxpayer, and shall credit in payment of tax only the net amount then remaining.
Part IV.—Objections And Appeals.
24. (1) A taxpayer who is dissatisfied with the written decision of the Commissioner upon the taxpayer’s objection to his assessment on any of the matters mentioned in Sub-regulation (6) of this Regulation may, within thirty days after service by post of the Commissioner’s decision, but not later, require the Commissioner to refer the objection to the Board of Referees, and the Commissioner shall refer it accordingly.
(2) The Board of Referees shall have power to determine the objection according to the facts.
(3) The decision of the Board of Referees shall be final, unless the Board is of opinion that the objection involves a question of law, in which case the Board shall state the case in writing for the opinion of the High Court in its appellate jurisdiction upon the question of law.
(4) The High Court shall hear and determine the question and shall remit the case with its opinion to the Board of Referees and may make such order as to costs of the case stated as it thinks fit.
(5) Upon receipt of the opinion of the High Court on the question of law, the Board of Referees shall proceed to a determination of the objection.
(6) The matters in connexion with any objection to an assessment, in respect of which a taxpayer may require the Commissioner to refer his objection to the Board of Referees shall be—
(
a ) The amount of capital employed in any business.(
b ) The date of commencement of any business.(
c ) The estimated life of a wasting asset.(
d )The amount of the consideration, other than rent reserved by the lease, which has been paid in money or given in the form of material assets by the lessee either to the lessor or to purchase the leasehold rights from a precedent lessee.(
e ) Transactions or operations of any nature which appear to have artificially reduced the amount to be taken as the amount of the profits of the business for purposes of the Act; and(
f ) Whether any deduction is to be allowed under Sub-section (3) of Section 15 of the Act, and if so, to what extent.
25. An objection under Section 28
of the Act to an assessment may be made in the
26. The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.
PART V.—MISCELLANEOUS.
27. (1) Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf, and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
28. (1) Any certificate, notice, or other document bearing the written, stamped, or printed signature of the Commissioner, the Assistant Commissioner, or a Deputy Commissioner shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed.
(2) Judicial notice shall be taken of the signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner, Assistant Commissioner, or Deputy Commissioner (as the case may be).
29. Whenever the position of Public Officer of a Company becomes vacant and it is necessary for a new Public Officer to be appointed, the notice of appointment by the company of a new Public Officer shall be given to the Commissioner at the place where under these Regulations the return of the Company is to be furnished.
C.14071.—2
30. A certificate signed by—
(
a ) the Commissioner;(
b ) the Assistant Commissioner; or(
c ) the Deputy Commissioner at whose office the Return is by these Regulations required to be furnished,
stating
that the Return mentioned in the certificate has not been received by any
officer authorized by the Commissioner to receive the Return, shall be
31. A writing, certified by the
Commissioner, the Assistant Commissioner, or any Deputy Commissioner to be a
true copy of or a true extract from any assessment, return, list, declaration,
statement, book, document, or writing of any nature whatsoever in the custody
of the Commissioner or of any officer of the Commissioner, shall for all
purposes be
32. Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last-known place of business or abode in Australia, and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by the addressee.
33. A prosecution under Section 54 of the Act for any of the following offences, viz.:—
(
a ) failing or neglecting to duly furnish a Return; or(
b ) knowingly and wilfully making or delivering a false Return
may, at the option of the prosecutor, be instituted either—
(
a ) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the Return is to be furnished; or(
b ) in a Court of Summary Jurisdiction having jurisdiction at the usual or last-known place of business or abode of the defendant.
34. The provisions of Section 11 of the Act may be applied where it appears to the Commissioner upon the application of a taxpayer in any particular case that regular annual sales of live stock cannot be made by the taxpayer, owing to the fact that stock routes over which live stock in districts in Australia remote from centres of population are moved to other districts for sale cannot be traversed by live stock regularly each year.
35. When it is necessary for purposes of an assessment to ascertain the sinking fund required to replace a sum of money at the end of a number of years, Table I. in the Schedule should be applied.
36. The declaration to be made by officers pursuant to Sub-section 6 of Section 6 of the Act shall be in the following form:—
COMMONWEALTH OF AUSTRALIA.
Officer’s Declaration of Secrecy.
I, of
in the State of in the Commonwealth of
Australia do solemnly and sincerely declare that except in the performance of
my duty under the
Declared before me at in the State of this day of 1917.
Justice of the Peace for the State of
Commissioner for taking Affidavits.
Commissioner for Declarations.
37. The expenses to be allowed to any person required under Section 52 of the Act to attend and give evidence shall be the sum (not exceeding in any case £1 per diem), actually and necessarily lost by him by reason of his attendance and in addition (if he resides more than 4 miles from the place of hearing) for travelling expenses—
(
a ) where a train, tram or boat is available—the sum paid as train, tram, or boat fare;(
b ) where a train, tram, or boat is not available—such sum as the person holding the inquiry considers reasonable.
38. (1) For the purposes of the Act the value of live stock on hand at the beginning and end of an accounting period shall be calculated on the basis of the cost price of the stock.
(2) The cost price of natural increase and the cost price of other stock for which the cost price cannot be stated by the taxpayer shall be deemed to be the fair average values as determined by the Commissioner.
(3) Where live stock is purchased during an accounting period and is kept separate and apart from any other stock owned by the taxpayer, it shall be valued at the purchase price at the beginning and end of each accounting period during which it is retained.
(4) Where live stock, which has been purchased, is merged into and becomes part of the general flock or herd of live stock owned by the taxpayer, the stock remaining on hand at the end of the accounting period in which the purchases were made shall be valued in the case of the first accounting period to which this Regulation applies at the average cost per head as ascertained by—
(
a ) taking the stock on hand at the beginning of the accounting period at the actual cost if obtainable, or, if not obtainable, at the fair average value as determined by the Commissioner under Sub-regulation (2) of this Regulation, together with—(
b ) the natural increase at the fair average value as determined by the Commissioner under Sub-regulation (2) of this Regulation; and(
c ) the stock purchased during the accounting period at the purchase price of that stock;
and in each succeeding accounting period shall be valued at the average cost arrived at under this Sub-regulation for the last preceding accounting period together with the natural increase at the fair average value
as determined by the Commissioner under Sub-regulation (2) of this Regulation and the stock purchased during the accounting period at the purchase price of that stock.
(5) All live stock which have died, or have been killed for food during the accounting period shall be valued at the average cost for the stock on hand at the end of the accounting period arrived at under Sub-regulation (4) of this Regulation.
SCHEDULE.
FIRST FORM.
[
Commonwealth of Australia.
WAR-TIME PROFITS TAX.
Return for the Purpose of Fixing Pre-War Standard of Profits.
A separate Return is required for each separate business.
Special.—Before filling in this return, read carefully the explanatory notes on the back of this Form.
The same as for Income Tax | Name in full of Taxpayer Nature of Business Postal Address, for service of notices |
If return is made in capacity of—
*Trustee: Name the Estate
*Agent: Name the Principal
Part a
To be used where it is desired that the pre-war standard of profits shall be based on profits of pre-war trade years.
1. | Average profits of best two out of last three pre-war trade years..........................................
| £ |
2 | Average profits of best two out of the three pre-war trade years immediately preceding the last three pre-war trade years (alternative to 1 in special cases; see back hereof).............................................
| £ |
3. | Profits of better of two pre-war trade years (where only two full trading years exist)............ | £ |
| ||
4. | Profits of pre-war trade year (where only one full trading year exists)..................................
| £ |
5. |
| £ |
| ||
6. | Former income given up upon starting the business............................................................ | £ |
|
part b.
To be supplied in all cases.
1. |
| £ |
2. |
| £ |
3. |
| £ |
Note.—Either 1 or 2, but not both, should be supplied; 3 should be supplied in all cases. Details showing how amounts given are arrived at must be furnished, supported by balance sheets.
artificial transactions.
1. Particulars attached. 2.
declaration.
I, the person making this return, declare that the particulars shown therein and also those stated in the forms, balance sheets, documents, and lists herewith are true in every particular.
Dated this day of , 191 Usual Signature
[
instructions to taxpayers.
The Act applies to the profits of a business only.
“Business” is defined in the Act as “including any profession or trade and any transaction not in the course of a person’s business for the sale and purchase of any commodity.”
Exempt businesses:—
Agriculture.
Agents for absentee principals when the agents do not carry stock or sell goods on consignment for the principal.
Businesses commenced since the 4th August, 1914, which derive the whole of their profits from the recovery from waste manufactured products of any materials which are used for the production of munitions of war.
Butter Making and Sale by persons maintaining dairy herds and by co-operative companies.
Charitable Institutions’ Businesses.
Commercial Travellers.
Co-operative Companies engaged for the main part in the manufacture, preparation, or wholesale distribution of foodstuffs the produce of Australia so far as regards the profits arising from the manufacture, preparation, or wholesale distribution of foodstuffs the produce of Australia. A co-operative company is defined as a company in which not less than two-thirds of the shares are held by members who are
bonâ fide primary producers or suppliers to the company.Dairy Farming.
Farming for Agricultural Produce.
Fruit-growing.
Gold-mining, where mining for gold is the principal business.
Life Insurance Companies, so far as regards life insurance business, but not excluding so much of that business as is available for distribution to shareholders.
Local Governing Bodies’ Businesses.
Market Gardening.
Mining for wolfram, molybdenite, tungsten, scheelite, or any other rare metal used in manufacture of munitions of war, if the output of the mine is disposed of to the Imperial Government.
Municipal Corporations’ Businesses.
Nurseries.
Offices or employments (salaries and wages).
Pig and Poultry Raising.
Professions the profits of which depend mainly on the personal qualifications of the persons by whom they are carried on and in which comparatively little or no capital expenditure is required.
Public Authorities’ Businesses.
Public Educational Institutions.
Religious Institutions’ Businesses.
Rubber Cultivation.
Societies registered under a Friendly Societies Act of the Commonwealth or State or Territory and not carried on for pecuniary profit.
All other businesses are liable to the tax.
There is a minimum pre-war standard of £500. Where this is exceeded the pre-war standard of profits is the greater of—
(
a ) the profits standard; or(
b ) the percentage standard.
The profits standard may be one of the following, according to circumstances:—
(
a )The average of the profits of the best two out of the last three pre-war trade years, unless the average of the profits of those three years was at least 25 per cent. less than the average of the profits of the three preceding years, in which case the best two out of those three preceding years may be selected.(
b )Businesses with at least two but not three pre-war trade years—the profits of the better one of those years.(
c ) Businesses with one pre-war trade year—the actual profits of that year.(
d )Businesses with a few months’ pre-war period—the actual profits proportionate to twelve months.(
e )The former income of the owner of the business which he gave up upon starting the business.
The last pre-war trade year means the year ending at the end of the last accounting period before the fifth day of August, One thousand nine hundred and fourteen, and “the last three pre-war trade years” means the three years ending at the three corresponding times.
The percentage standard is 10 per cent. of the capital of the business as existing at the end of the last pre-war trade year, or in the case of a business with only a few months’ pre-war period or no pre-war period 10 per cent. of the capital employed during the accounting period.
Where Part “A” of this return is filled in it will be necessary to attach profit and loss accounts for the years selected for the purpose of the profits standard.
Where the average of the profits of the last three pre-war trade years has been 25 per cent. less than the average of the profits of the three preceding years, balance sheets and profit and loss accounts for each of the six years must be furnished.
The pre-war profits standard should be ascertained in the same manner as if it were the taxable income (before distribution) for purposes of the Federal Income Tax.
When 10 per cent. of the capital of the business existing at the end of the last pre-war trade year exceeds the profits standard, Part A need not be used.
Balance sheets must be submitted.
For purposes of this part of the return it is necessary to ascertain the amount of the capital employed in the business.
The Act provides as follows:—
“17. (1) The amount of the capital of a business shall be taken to be the amount of its capital paid up by the owner in money or in kind, together with all accumulated trading profits invested in the business, with the addition or subtraction of balances brought forward from previous years to the credit or debit respectively of profit and loss account.
“(2) Any capital the income on which is not taken into account for the purposes of this Act shall be excluded in computing the amount of capital for the purposes of this Act.
“(3) Where any money paid into or credited to a business is not being drawn upon for the purposes of that business it shall be excluded from the capital of the business for the purposes of this Act.
“(4) Where any asset has been paid for otherwise than in cash or created or acquired without purchase its value for the purposes of this section shall be taken to be its value at the time the asset was created or acquired, but where a business has been converted into a company or transferred to a company, and the shares in the company are wholly or mainly held by the person who was owner of the business, no value shall be attached to those shares so far as they are represented by good-will or otherwise than by material assets of the company, unless the Commissioner in special circumstances otherwise directs. Patents and secret processes shall be deemed to be material assets.
“(5) Where a company is reconstructed and the capital is increased, so much of the additional capital as has not been paid up in money or is not represented by new material assets shall not be deemed to be capital for the purposes of this Act.”
The Act forbids any person entering into any fictitious or artificial transaction or carrying out any fictitious or artificial operation after the commencement of the Act for the purpose of evading payment of the War-time Profits Tax, under a penalty of £100 in addition to 10 per cent. of the amount of tax which would have been evaded in consequence.
Liability to a similar penalty is imposed on every person who has entered into any such transaction or carried out any such operation before the commencement of the Act who fails to inform the Commissioner of the nature of the transaction or operation.
The Act further provides that no deduction shall be allowed in respect of any transaction or operation of any nature where it appears, or to the extent to which it appears, that the transaction or operation has artificially reduced the amount to be taken as the amount of the profits of the business.
SECOND FORM.
Register No.
COMMONWEALTH OF AUSTRALIA.
Notice of Objection to Assessment.
The Federal Commissioner of Taxation,
Melbourne.
I hereby give you notice that I object to the Assessment of War-time Profits Tax under the above register number, and contained in the Notice of Assessment issued by you under date for the following reasons:—
I claim that the Assessment should be made on a Taxable Balance of £
Signature
Postal Address for service of Notice
Date
Note.—Notwithstanding this objection the tax objected to must be paid by the due date, otherwise a penalty of 10 per cent. of the amount of the tax must be paid in addition.
But if the objection shall have been determined, and an amended Notice of Assessment issued before the due date of payment of tax, the amount of tax assessed by the amended Notice of Assessment must be paid by the due date mentioned.
SCHEDULE.
TABLE I.
Annual Sum Which, Accumulated at compound interest, Will amount to £1 At the End of any Number of Years from 1 to 100
(Annual Investment assumed to be spread uniformly over Year).
Years. | 5 per cent. | Years. | 5 per cent. | Years. | 5 per cent. |
£ | £ | £ | |||
1 | ·97580 | 36 | ·01018 | 71 | ·00158 |
2 | ·47600 | 37 | ·00960 | 72 | ·00150 |
3 | ·30953 | 38 | ·00906 | 73 | ·00143 |
4 | ·22640 | 39 | ·00855 | 74 | ·00136 |
5 | ·17660 | 40 | ·00808 | 75 | ·00129 |
| 6 | ·14346 | 41 | ·00763 | ||
7 | ·11985 | 42 | ·00722 | 76 | ·00123 |
8 9 | ·10219 | 43 | ·00682 | 77 | ·00117 |
·08850 | 44 | ·00646 | 78 | ·00111 | |
10 | ·07758 | 45 | ·00611 | 79 | ·00106 |
11 | ·06869 | 80 | ·00100 | ||
46 | ·00578 | ||||
12 | ·06130 | 47 | ·00548 | ||
13 | ·05509 | 48 | ·00519 | 81 | ·00096 |
14 | ·04979 | 49 | ·00492 | 82 | ·00091 |
15 | ·04522 | 50 | ·00466 | 83 | ·00087 |
16 | ·04125 | 84 | ·00082 | ||
51 | ·00442 | 85 | ·00078 | ||
17 | ·03776 | 52 | ·00419 | ||
18 | ·03469 | 53 | ·00397 | ||
19 | ·03195 | 54 | ·00377 | 86 | ·00075 |
20 | ·02951 | 55 | ·00358 | 87 | ·00071 |
21 | ·02732 | 88 | ·00068 | ||
56 | ·00340 | 89 | ·00064 | ||
22 | ·02534 | 57 | ·00322 | 90 | ·00061 |
23 | ·02355 | 58 | ·00306 | ||
24 | ·02193 | 59 | ·00291 | ||
25 | ·02045 | 60 | ·00276 | 91 | ·00058 |
26 | ·01909 | 92 | ·00055 | ||
61 | ·00262 | 93 | ·00053 | ||
27 | ·01785 | 62 | ·00249 | 94 | ·00050 |
28 | ·01671 | 63 | ·00237 | 95 | ·00048 |
29 | ·01566 | 64 | ·00225 | ||
30 | ·01469 | 65 | ·00214 | ||
31 | ·01379 | 96 | ·00046 | ||
66 | ·00203 | 97 | ·00043 | ||
32 | ·01296 | 67 | ·00193 | 98 | ·00041 |
33 | ·01219 | 68 | ·00183 | 99 | ·00039 |
34 | ·01147 | 69 | ·00174 | 100 | ·00037 |
35 | ·01080 | 70 | ·00166 |
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
0
0
0