« EelmineJätka »
The Taxation Act Amendment Act.-1908.
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: (a) Where the amount of income arising or accruing in or derived
from South Australia is capable of being kept separate and
derived from South Australia shall be the taxable amount: (6) Where such first-mentioned income is income not capable of
being kept separate and apart, the public officer of the
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 tax payer 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: 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
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.
Muniments of title to land transferred to Commissioner.
Cf. Act 909, 1906, sec. 14.
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.
Muniments to be cancelled.
Cf. ibid, sec. 15.
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, Go
rnment Printer, North Terrace.
PART I.--PRELIMINARY. 1. Short title. 2. Division of Act. 3. Repeal. 4. Interpretation.
PART II.-LICENSING DISTRICTS AND
BENCHES AND MEETINGS. 5. Licensing districts may be proclaimed, benches
appointed, and meetings fixed. 6. Date of meeting may be altered in certain cases. 7. Adjournment of bench when no quorum. 8. Bench to appoint chairman. 9. Disqualification of certain Justices. 10. Dates of annual and quarterly meetings ; special
meetings for forfeiture of licences.
PART III.-CLASSES OF LICENCES, AND HOW
GRANTED, RENEWED, TRANSFERRED,
OF LIQUOR. 11. No liquor to be sold in quantities of less than
5galls., or billiard or bagatelle table to be
kept, without a licence. 12. Who disqualified from holding licences. 13. Exceptions to application of Act; limitation of
application of Act. 14. Modification of Railway Refreshment-rooms Act.
28. Licences to take effect from date of issue.
MEMORIALS, AND OBJECTIONS. 30. Application for licences, other than packet
licences, to be made to bench. 31. Packet licence to be granted by Treasurer. 32. Application for publican's or wine licence for new
premises to be commenced by deposit of
plans and notice. 33. Bench to grant or refuse licence, or to decide
'whether licence will be granted to premises
erected in accordance with plans. 34. Application for other licences. 35. Memorial against new licence. 36. Memorial and copy for service to be lodged. 37. Certified list of electors to be evidence. 38. Where licence refused by reason of memorial
no licence to be subsequently issued except
on memorial by majority of electors. 39. Manner of application by new applicant for
licence in respect of previously licensed
premises. 40. Untrue certificate. 41. Manner of application for renewal of any licence. 42. Notice of application to Commissioner of Police
and inspector. 43. Notice to be given of time for making objections. 44. Proceedings on consideration of application to
be public. 45. Personal attendance for renewal or transfer of
licence not requisite unless notice of objection
given. 46. Notice of objection to be served. 47. Objections to licences and renewals. 48. Clerk of bench to sign licences. Treasurer or
officer appointed by him to issue same. 49. Until fee paid person entitled to licence deemed
unlicensed. If not paid within two months,
licence void. 50. List of licences issued and notice of non-payment
of fees to be published in Gazette.
DIVISION IV.-TRANSFER OF LICENCES. 51. Transfer of licences. 52. Nature of objections to transfers. 53. Bench may transfer licence.
DIVISION II.-CLASSES OF LICENCES AND FEES. 15. Nature of licences. 16. Publican's licence and annual fee. 17. Storekeeper's licence and annual fee. 18. Wine licence and annual fee. 19. Storekeeper's Australian wine licence and annual
fee. 20. Licensee under storekeeper's or storekeeper's
Australian wine licence not to hold wine
licence. 2). Packet licence and annual fee. 22. Registration of club. 23. Brewer's colonial ale licence and annual fee. 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 store
keeper's or wine licence. Provisions applicable to distiller's storekeeper's
licences. 25. Billiard-table licence and annual fee. 26. Increase of fees consequent upon local option
reduction. 27. Fees to be paid to Treasurer.
DIVISION V.-TRANSMISSION OF LICENCES. 54. Transmission of licences in certain events by
certificate of Special Magistrate or two Justices.
DIVISION VI.-REMOVAL OF LICENCES. 55. Removal of licence to other premises. 56. Nature of objections to removal of licence. 57. Mode of removal of licence from one house to
Division VII.--PROCEDURE ON HEARING OF
APPLICATION. 58. Proceedings on application for transfer or removal
same as on application for licence. 59. Discretion of bench as to all applications.
Need not state grounds for decision.
No compensation on non-renewal of licence. 60. Witnesses may be summoned. 61. Applicant may be required to give evidence. 62. Costs may be given against unsuccessful objector. 63. Special permits to carry on licensed premises.
97. Annual fee for club. 98. Club unregistered until certificate actually issued. 99. Notice to be given of change of steward or manager
and certified copy of amendments or altera. tion of rules to be forwarded within fourteen
days. 100. Upon complaint, certificate of registration may be
cancelled. 101. Certificate to be produced for indorsement of
convictions, and upon hearing of complaint
for forfeiture thereof. 102. Steward manager to produce certificate,
register, and rules of club on demand of
Inspector. 103. Certificate of removal. Application, how dealt
with. What objections may be taken. 104. Exemption of residential and athletic clubs. 105. Punishment for false statement in notice or
declaration. 106. Application of other provisions of Act.
DIVISION VIII.--SPECIAL AUTHORITIES TO SELL
LIQUOR. 64. Five days' certificates may be granted in cases of
fairs and certain other occasions. 65. Packet certificates. 66. Certificates to be gazetted. 67. Provision for carrying on business during absence
of licensed person. 68. Certificates to sell liquor on goldfields, and
DIVISION XII.--LICENCES AT RENMARK. 107. Licences for previously unlicensed premises at
Renmark.-Variation of purposes—Renewals.
DIVISION IX.-FORFEITURE OF LICENCES. 69. Licences, how absolutely forfeited. 70. Licence may be forfeited if holder twice, and shall
be if thrice, convicted within two or three
years. 71. Offence of transferor who transfers to wife, and
vice versa, to be deemed offence of transferee
as regards liability to forfeiture. 72. Forfeiture not a waiver of penalty. 73. Forfeiture for not depositing fresh plan of premises. 74. Landlord in case of forfeiture of licence may be
authorised to carry on business.
PART IV.-RIGHTS, DUTIES, AND LIABILITIES
OF LICENSEES AND OTHERS, AND
OFFENCES. 108. Penalty on Justices interested adjudicating. 109. Names to be kept up, and also lighted lamps. Governor may make regulations respecting lamps,
on recommendation of Marine Board or
similar authority. 110. Only one bar-room, except by permission of bench.
Additional bar not part of accommodation.
Subletting bar. 111. Corpses not to be refused under a penalty. 112. Stranger's goods not to be liable to the rent of
licensed houses. 113. Tippling clause. 114. Penalty on licensed persons taking pledges, or
payment in anything except coin or bank
DIVISION X.--GENERAL. 75. Incorporated company may hold publican's
Company liable for fines and penalties. 76. No publican's or wine licence to be held by a
woman, except in certain cases. 77. Costs may be ordered. 78. Clerk of Court in which forfeiture ordered to
forward particulars to Clerk of Adelaide Bench 79. Clerks of benches to publish particulars of applica
tions and of forfeitures and certificates. Clerk of Adelaide Bench to keep record of applica
tions. 80. Provision for issuing duplicate of lost licence. 81. Power of benches to make rules and regulations.
DIVISION XI.-Clubs. 82. Existing licences. 83. No liquor to be sold or supplied in club unless
registered, nor except to a member. 84. No club registered unless Act complied with. 85. Provisions required in rules of club. 86. Manner of application for registration. 87. Application for renewal. 88. Notice of application to Commsisioner of Police
and inspector. 89. Inspection of club premises when application made 90. Notice to be given of time for making objections. 91. Personal attendance of applicant required in
certain cases. 92. Proceedings on consideration of application.
Bench need not state grounds for decision.
No compensation for non-renewal. 93. Objections to grant or renewal of registration. 94. Who may take objections. 95. Notice of objection. 96. Bench may grant certificate of registration.
115. Penalty for allowing unlawful games, betting, &c.,
or presence of disorderly persons. Presumption of knowledge. 116. Power to exclude or expel certain persons from
licensed premises. 117. Permitting drunkenness or riotous conduct on
premises. 118. Licensee drunk on premises liable to penalty. 119. Theatrical performances, music, or dancing not
to take place without permission. 120. Clauses to be set up in bar-room. 121. Retail stores not to be kept together with public
houses and wine-houses in towns. 122. No communication for supply of liquor to be kept
open between public-houses or wine-houses
and stores or eating-houses. 123. Persons who have forfeited or been refused licences
not to be employed as managers. 124. Licensed persons not to share profits with nor
entrust management of house to unlicensed
or unauthorised person. 125. Penalty on master of vessel not forwarding
certificate or fee. 126. Liquors to be sold according to standard measures. 127. Penalty on holder of wine licence selling liquids
containing over 35 per cent. of spirit. 128. Adulterated liquor not to be sold. 129. Closing of houses against riot. 130. Penalty for evasion of provisions disallowing
consumption of liquor on premises under
certain classes of licences. 131. Persons drinking in the house or store of persons
holding certain licences, or of vignerons,
liable to penalty, and may be apprehended. 132. Penalty for selling liquor otherwise than as
authorised by licence.
133. Penalty on master or commander of vessel for
retailing without licence. 134. Penalty for retailing less than five imperial
gallons without a licence. 135. Attempt to evade last section. 136. Justices may determine what is retailing. 137. Mead, wine, cider, or perry not to be carried
about for sale, except by vigneron or orchardist. 138. Liquor carried about or exposed for sale may be
seized. 139. Penalty for keeping billiard-tables, except under
the authority of a licence. 140. Spirituous or fermented liquors not to be brought
on board His Majesty's ships without the commander's consent.
171. Powers of inspectors to search for and seize
suspected liquor. 172. Licensed premises to be kept in repair and clean.
Notice by inspector. 173. Penalty on obstructing inspectors. 174. Authority of inspectors and proof of appointment. 175. Justices and other authorised persons may enter
licensed premises. 176. Unlicensed houses, wherein liquors are suspected
to be retailed, may be searched.
Persons not to be Supplied. 141 Liquor not to be supplied to aborigines. 142. Liquor not to be supplied to be drunk by person
under 18 nor to be supplied to person under
16 years of age. Presumption in case of supply.
Defence of apparent age. 143. Penalty on sending child for liquor. 144. Person under 16 not allowed in bar-room. 145. Liquor not to be supplied to person in a state of
intoxication. 146. Penalty for supplying liquor to police on duty. 147. Order may be obtained forbidding supply of
liquor to drunkards. 148. Warning against supplying liquor.
PART V.-LIMITATION OF NUMBER
OF LICENCES. DIVISION I.-LOCAL OPTION POLLS. 177. Local option districts. 178. Poll may be petitioned for. 179. Proof of validity of petition. 180. Poll to be taken at general election. 181. Who may vote. 182. Licences to be dealt with. 183. Resolutions to be submitted at local option polle. 184. How to vote. 185. Effect of vote. 186. Electoral rolls to be deemed correct. 187. Declaration of determination of electors. 188. Scrutineers may be appointed. 189. Regulations as to mode of conducting local
option polls. 190. No poll to be invalid unless substantial injustice
Employment of Barmaids. 149. Females not to be employed in sale of liquor
unless registered barmaids. 150. Register of barmaids. 151. Register to be kept by clerk of bench. 152. Fraud, &c., in connection with registration. 153. Unregistered person acting as barmaid. 154. Female not to be employed in bar-room after 11 p.m.
Times of Selling. 155. Times when premises may not be open nor liquor
sold. Proviso relating to excepted persons. Bar to be kept shut and locked during prohibited
times. Evidence of supply during prohibited times. 156. Closed on Sundays. 157. As to bona fide travellers. 158. Definition of bona fide traveller. 159. Definition of bona fide lodger. 160. Evasion of exemption in favor of travellers. 161. Evasion of law as to sale of liquor on premises. 162. Penalty on refusal to receive travellers. Definition of bona fide traveller within this
section. 163. Penalty for false representation. 164. Penalty for persons purchasing or found drink
ing liquor on premises during prohibited
time. Penalty for persons present on premises during
prohibited time. 165. Persons present on premises presumed not to be
excepted persons. 166. Penalty for carrying liquor from licensed premises
during prohibited time. No child under 16 to be convicted if ordered to
convey liquor. 167. Liquid presumed to be liquor.
Every sale a separate offence. 168. Powers of police with respect to persons on
licensed premises at prohibited time. Penalty on licensee.
DIVISION II.--THE ENFORCING OF THE FIRST
Power to administer oaths.
other proceedings except substantial wrong. 194. How reduction to be effected. 195. Procedure for determining what licences not to
be renewed. Classification of premises. Order of determining
Presider.t's certificate. 196. Notice of first sitting to be sent to licensees.
Persons interested may be heard. 197. Where number of licences becomes less after poll
taken. 198. Publication and notification of the determination. 199. Licensing bench to give effect to the determination.
DIVISION III.-EFFECT OF OTHER RESOLUTIONS. 200. Effect of adoption of second resolution. 201. Effect of adoption of third resolution.
DIVISION IV.-GENERAL. 202. If poll invalid further poll may be ordered. 203. Time for which resolutions continue in force. 204. How resolutions adopted before this Act to be
given effect to. 205. Number of licences deemed to be current when
earlier resolution not given effect to. 206. Relief of tenant if licence not renewed. 207. Fees for members of Special Benches and officers
Inspection and Search of Licensed Premises. 169. Appointment of inspectors. 170. Duties of inspectors.
PART VI.-LEGAL PROCEEDINGS AND
EVIDENCE. 208. Payments ordered by benches, how enforced. 209. Form of order by Licensing Bench. 210. Offences for which licence may be forfeited. 211. Penalty on witness duly summoned not appearing.