An Act to bar certain Claims against the Government in respect of transactions entered into under the Wheat Harvest Acts, 1915 to 1919, and the Wheat Marketing and Transportation Act, 1920, and for other purposes. BE [Assented to, December 6th, 1923.] E it Enacted by the Governor of the State of South Australia, with the advice and consent of the Parliament thereof, as follows: 1. This Act may be cited as the " Wheat Harvest Scheme (Barring Short title. of Claims) Act, 1923." 2. This Act is incorporated with the Wheat Harvest Acts, 1915 Incorporation with to 1919, and the Wheat Marketing and Transportation Act, 1920. other Acts. claims. 3. (1) Subject to subsection (2) of this section every claim against Barring of certain the Crown, the Government, or the Minister or any person acting under the authority of any of them arising out of or in connection. with any transaction, matter, or thing entered into or done under the authority of any provision of any of the Acts with which this Act is incorporated, of which notice was not given to the South Australian Wheat Harvest Board or the Secretary or other authorised officer thereof on or before the thirtieth day of April, nineteen hundred and twenty-three, is hereby barred and extinguished and shall for all purposes whatsoever be deemed to be and to have always been null and void. (2) This Wheat Harvest Scheme (Barring of Claims) Act.-1923. (2) This section shall not apply to any claim against the Crown, the Government, or the Minister or any person acting under the authority of any of them (a) for or in respect of the price of any wheat delivered for sale by the Government or sold to the Crown, the Government, or the Minister pursuant to any provision of any of the Acts with which this Act is incorporated; (b) for or in respect of compensation for any wheat acquired by the Crown, the Government, or the Minister pursuant to any provision of any of the Acts with which this Act is incorporated; or any (c) which is or was the subject of proceedings instituted in Court before the said thirtieth day of April, nineteen hundred and twenty-three: Provided that nothing in this subsection shall be held to affect the validity or otherwise of any such claim as is mentioned in this subsection. In the name and on behalf of His Majesty, I hereby assent to this Bill. TOM BRIDGES, Governor. Adelaide: By authority, R. E. E. ROGERS, Government Printer, North Terrace, An Act to enable the State of South Australia to collect BE [Assented to, December 6th, 1923.] E it Enacted by the Governor of the State of South Australia, with the advice and consent of the Parliament thereof, as follows: 1. (1) This Act may be cited alone as the " Taxation Act Further Short titles. Amendment Act, 1923." (2) The Taxation Acts, 1915 to 1922, and this Act may be cited together as the "Taxation Acts, 1915 to 1923." 66 (3) The Taxation Act, 1915, is hereinafter referred to as the No. 1200 of 1915. principal Act." 2. This Act shall be deemed to have commenced on the first day Commencement of of July, nineteen hundred and twenty-three, and shall apply in Act. respect of tax upon income accrued during the period of twelve months immediately preceding the said first day of July as well as in respect of tax upon income accruing thereafter. other Acts. 3. This Act is incorporated with the other Acts mentioned in Incorporation with section 1 of this Act, and those Acts and this Act shall be read as one Act. Provisions for Joint Collection of Commonwealth and State Income Tax. Commonwealth for 4. (1) The State may arrange with the Commonwealth for the Arrangement with collection by the State of the whole or any part of the income tax collection of Compayable in the State under Commonwealth law. Tax. (2) Any monwealth Income Transfer of Commonwealth officers. Power of Minister. Commissioner of Amendment of principal Act, 8. 6 Income tax to be payable thirty days after notice of assessment. Taxation Act Further Amendment Act.-1923. (2) Any agreement relating to any such arrangement may make provision for any other matters necessary or convenient to be provided for carrying out the arrangement, including the transfer of officers from the Public Service of the Commonwealth to the Public Service of the State, and the retransfer of such officers from the Public Service of the State to the Public Service of the Commonwealth, and the rights and obligations of such officers. (3) Any such provision shall be valid and effectual for all purposes. 5. (1) The Governor may appoint to the Public Service of the State of South Australia all such persons and on such terms and conditions as are necessary in order to give effect to any agreement made pursuant to section 4 of this Act. (2) Every person so appointed shall, so far as the special terms of his appointment are not inconsistent therewith, be subject to the laws of the State relating to the Public Service. 6. Subject to this Act, the Minister may do and execute or cause to be done and executed all such acts, matters, and things as are necessary to carry into effect any agreement made pursuant to section 4 of this Act. 7. The Commissioner of Taxes may hold office under any laws of the Commonwealth relating to the imposition, assessment, and collection of income tax, as Deputy Commissioner of Taxation for the State of South Australia, or as such other officer as may at any time perform the functions of such Deputy Commissioner, and may have and exercise all the powers, functions, duties, and authorities appertaining to such office. Amendments. 8. Section 6 of the principal Act is amended— (a) by striking out the words " on the next succeeding fourteenth day of May" at the end of subsection (2) thereof (which subsection was amended by section 3 of the Taxation Act Amendment (Miscellaneous Provisions) Act, 1917), and inserting in lieu of such words, the words "thirty days after the service by post of the particular notice of assessment required to be given by section 68 of this Act "; and (b) by adding the following new subsections: (3) Whenever the Commissioner gives particular notice of any alteration of, addition to, or correction of, any assessment of income, the amount of tax payable as shown in such particular notice shall be due and payable thirty days after the service by post of such particular notice. (4) When the Commissioner has reason to believe that a taxpayer may leave Australia before the tax due on any assessment shall be due and payable, the tax shall be due and payable on such date as the Commissioner fixes and notifies to the taxpayer. 9. Section Taxation Act Further Amendment Act.-1923. 9. Section 7 of the principal Act is amended Amendment of principal Act, (a) by inserting after the word "any " in the first line thereof. 7the word "land" and (b) by inserting at the end of the section (the previous part thereof being read as subsection (1)) the following subsection: (2) If any income tax is not paid on or before the day on which according to this Act it becomes due and payable, interest at the rate of Ten Pounds per centum per annum from the time when it falls due until payment thereof, shall be added to the amount of such tax, and shall be paid by the taxpayer Provided that the Commissioner may remit such interest, in whole or in part, if sufficient reason is shown. Fine in default of payment of income tax abolished. 10. Part II. of the principal Act is amended by adding after Amendment of section 7 the following new section : principal Act, 7A. The Commissioner may, if sufficient reason is shown, Commissioner may postpone for such period as he thinks proper the day upon which income tax shall become due and payable. 11. Section 22 of the principal Act is amended— extend time for payment. Amendment of principal Act, (a) by inserting after the word "goods" in the third line of §. 22— subdivision VII. thereof the words "or sustenance 66 be deducted. (b) by inserting after the word " expenses" in the third line of Loss of capital not to subdivision x. thereof the words not being losses or outgoings of capital "; children increased. (c) by striking out the word "Fifteen" in the seventh line of Deduction for subdivision XIA. thereof (which subdivision was inserted in the said section by section 7 of the Taxation Act Amendment Act, 1918), and inserting in lieu thereof the word "Thirty"; and (d) by inserting after the word "stepchild" in the thirteenth line of the said subdivision XIA. the words "and an adopted child". 12. Part V. of the principal Act is amended (a) by inserting after section 22 therein the following new section: Deduction to be children. allowed for adopted Amendment of principal Act, Part V. include payments 22A. In computing the taxable amount of income consisting Taxable income to of the produce of property of a taxpayer there shall be included received on transfer the amount of any payment received by a lessee upon the of leases with certain assignment or transfer of a lease to another person after deducting therefrom deductions. Com. Act, No. 379, 1922, s. 16 (d), I. the II. the |