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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
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: (6) 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 ascer-
tained. 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

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.


Adelaide : By authority, C. E. BRISTOW, Go

rnment Printer, North Terrace.

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PART I.--PRELIMINARY. 1. Short title. 2. Division of Act. 3. Repeal. 4. Interpretation.


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.




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.
29. Licences for part of the year.

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


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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.



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

renewals thereof.

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.



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

Manager of licensed premises to be approved by

the bench.
Manager deemed to be licensee.

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.

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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.


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.


191. Special bench for giving effect to resolutions.
192. Bench to meet as soon as convenient.
193. Bench to be court of record.

Power to administer oaths.
Application of secs. 60 and 61.
Admittance to licensed premises by bench or

authorised person.
Determination of bench final. No appeal against

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

and others.

Inspection and Search of Licensed Premises. 169. Appointment of inspectors. 170. Duties of inspectors.


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.

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