The Food and Drugs Act.-1908.

SCHEDULE.

FORM OF CERTIFICATE.

I, the undersigned, being an analyst duly appointed under "The Food and Drugs Act, 1908," do hereby certify that I received, on the

19

from *

analysis to be as follows:

a sample of

day of sealed and marked † and have analysed the same, and declare the result of my

an Analyst under "The Food and Drugs Act, 1908."

Here insert the name of the person delivering or consigning the sample. When the sample was received unsealed the word "sealed" should be struck out. If there were no marks on the sample or wrappings when received, the blank may be left unfilled or the words" and marked" struck out.

Here the analyst may state whether the sample is genuine, or state the proportions of some or all of its ingredients, or the percentages of foreign ingredients (if any).

§ Here the analyst may insert, at his discretion, his opinion as to whether the mixture (if any) was for the purpose of rendering the article portable or palatable, or of preserving it, or of improving the appearance, or was unavoidable, and may state whether in excess of what is ordinary, or otherwise, and whether the ingredients or materials render the article injurious to health or not.

In the case of a certificate regarding milk, butter, or any article liable to change, the analyst shall specially report any change which, in his opinion, had taken place in the constitution of the article that would interfere with the analysis.

Adelaide: By authority, C. E. BRISTOW, Government Printer, North Terrace.

BE

purposes.

[Assented to, December 23rd, 1908.]

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 Taxation Act Amendment Short title and Act, 1908," and shall be read and incorporated with the "Taxation incorporation. Act, 1884," and the Acts amending the same.

2. The following provisions of the "Taxation Act, 1884" are Repeat. hereby repealed, namely:-Section 70, the definitions of the terms "income derived from personal exertion," "income consisting of the produce of property,' "" actual value" and "unimproved value

contained in section 2 and subsection x. of section 12 and section 12 and subsection 3 (b) of section 17 of "The Taxation Act Amendment Act, 1904," and also sections 2, 4, and 5 of "The Taxation Act Amendment Act, 1905."

3. Taxes on income are hereby imposed at the following Rates of Income Tax.

rates:

(a) On all income derived from personal exertion at 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 every Pound sterling of such amount above the sum of Eight Hundred Pounds:

969

(b) On

Act No. 894 of 1905, altered.

Persons absent for

twelve months not

The Taxation Act Amendment Act.-1908.

(b) On all income consisting of the produce of property at the rate of Nine Pence 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 Thirteen Pence and One Halfpenny for every Pound sterling of such amount above the sum of Eight Hundred Pounds.

4. No person who shall have been out of South Australia for entitled to exemption the twelve consecutive months covered by the period under assessment 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 Act or any other Taxation Act.

"Income consisting of the produce of property."

"Income derived from personal exertion."

Goodwill to be

income.

5. "Income consisting of the produce of property" shall mean and include all rents, fines and premiums payable on the granting or the renewal of leases, interest, 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 whatsoever, anything to the contrary heretofore enacted notwithstanding, be excluded from the taxable amount of income of every taxpayer.

6. "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 consisting of the produce of property."

7. Any amount payable and the value of any property or shares included in computing taken by way of goodwill upon the sale or transfer of any business shall be included in computing income from personal exertion. And if upon a bona fide sale of any business a loss shall have been incurred, such loss shall be allowed against any "income from personal exertion" of such taxpayer in the year in which such business shall be sold.

Income from life

assurance.

8. In actuarially computing profits and surplus from life assurance, under subsection 3 (a) of section 17 of "The Taxation Act Amendment Act, 1904," all rents, interests, and other profits and 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.

The Taxation Act Amendment Act.-1908.

on business in South

9. In the case of the income of a taxpayer being a company Companies carrying carrying on business other than life assurance in the said State, and Australia and also elsewhere, the taxable amount of income shall be ascertained elsewhere. as follows:

Where the amount of income arising or accruing in 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: (b) Where such first-mentioned income is income not capable of being 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 ascertained. The Commissioner 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.

10. In the case of every party being a carrier by sea who shall Income from foreign not reside in South Australia, or being a company, shall not be shipping. registered in South Australia, and who or which shall carry passengers 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 or elsewhere, for the carriage of passengers, mails, or goods out of any port in South Australia, whether to some other port in South Australia or to some other place.

11. If the account shall be the account of a taxpayer in his sole Increase of exemption individual right, Two Hundred Pounds shall be deducted from the to £200.

net amount of income the produce of property, but if such income shall not amount to Two Hundred 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 is Refund of overpaid hereby enacted that if any taxpayer shall prove to the satisfaction taxes.

of the Commissioner that an overpayment of any tax has been made the sum overpaid shall be refunded by the Treasurer: Provided that application for refund shall be made within twelve calendar months after the overpayment.

13. "Unimproved value" of any land shall be deemed to be the Definition of capital amount for which the fee simple of such land might be "unimproved value. expected to sell if free from encumbrances, assuming the actual

improvements

Muniments of title to land transferred to Commissioner.

Cf. Act 909, 1906, sec. 14.

Muniments to be cancelled.

Cf. ibid, sec. 15.

The Taxation Act Amendment Act.-1908.

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 whatsover, fences, bridges, roads, tanks, wells, dams, fruit trees, bushes, shrubs, or other plants, whether planted or sown for trade or other purposes, draining of land, ringbarking, clearing from timber or scrub, and any other visible improvements the benefit of which is unexhausted at the time of valuation.

14. Notwithstanding anything contained in "The Real Property Act, 1886," it shall be lawful for the Commissioner of Taxes, as regards all lands heretofore transferred or conveyed, or which shall hereafter be transferred or conveyed to him under the provisions of section 8 of "The Taxation Act Amendment Act, 1902," from time to time to forward the grant, certificate, or other muniment or muniments of title to all or any of such lands to the RegistrarGeneral for the said State, or other proper officer, and to request the said Registrar-General or such other officer, in writing, to forthwith cancel such grant, certificate, or other muniment or muniments of title.

15. The said Registrar-General, or such other officer as aforesaid, 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 Real Property Act, 1886," be dealt with and regarded in all respects as 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.
GEORGE R. LE HUNTE, Governor.

Adelaide By authority, C. E. BRISTOW, Government Printer, North Terrace.