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  • Chapter two

    1. Caiden, pp.6-7; Australians, Events and Places, p.135.
    2. Australians, Events and Places, p.135; Joy, p.26.
    3. Australians, Events and Places, pp.135-141. Various entries chronicle the changes taking place in Australian society during this period.
    4. Annual report 1924-25 - 1926-27, p.4; Australians, Events and Place, pp.136-140.
    5. Official Year Book, No.23, 1930, p.275.
    6. Official Year Book, No.23, 1930, pp.245-246; Annual report 1925-26 - 1928-29, pp.11-12.
    7. Memorandum, 26 June 1920, file J97/99, CRS A7073, NAA.
    8. Even the most rudimentary office procedure and management files from this period appear to have been lost. Instead, the material in this and the following three paragraphs has been constructed from an examination of the various personnel files in the National Archives of Australia record series, CRS A6899, hints in Annual reports and interviews with tax officers whose memories and experiences extended back to the late 1930s. Additional glimpses of this period can be gained from articles in staff magazines from the 1960s and 1970s, some of which have been gathered together in the ATO Story collection, Profiles of the ATO officers.
    9. Tax Topics, May 1970, p.13.
    10. Annual report 1916-17 - 1919-20, p.61.
    11. Annual report 1916-17 - 1919-20, pp.58-59, 64; Annual report 1923-24 - 1924-25, p.4; Annual report 1924-25 - 1926-27, p.22.
    12. Minute, 31 March 1916, Memorandum, 11 April 1916, Item J304/14 (1), CRS A7073, NAA.
    13. Memoranda, 24 September 1918, 10 August 1920, 13 August 1920, 15 September 1920, Item J304/14 (1), CRS A7073, NAA.
    14. Memorandum, 2 May 1917, File note, 9 December 1919, Minute, 13 January 1920, Memoranda, 14 February 1923, 2 June 1933, Item J304/14 (1), CRS A7073, NAA.
    15. Annual report 1923-24 - 1924-25, p.3.
    16. The ATO National office library holds a complete set of tax legislation, complete with second reading speeches up until the 1930s, from which these statistics have been compiled. Figures for the issue of Income Tax Orders were compiled from the set of Orders held in the archive of that library. Details of some legislative changes are included in annual reports for this period.
    17. Departmental Rulings Regarding Deductions Under Section 23, 1925, (see National office library archive); Annual report 1920-21 - 1922-23, pp.10-11; ATO Story, The 1920s.
    18. Annual report 1920-21 - 1922-23, p.13; Annual report 1923-24 - 1924-25, p.27; Annual report 1923-24 - 1925-26, p.7.
    19. The Age, 23 January 1929; Annual report 1924-25 - 1926-27, p.8; Annual report 1925-26 - 1928-29, p.9.
    20. Annual report 1916-17 - 1919-20, p.56; Annual report 1920-21 - 1922-23, p.62; Memoranda, 12 September 1916, 5 November 1919, 16 September 1919, 16 November 1921, 15 December 1921, Item M323/4/1(1), CRS A7073, NAA.
    21. Memoranda, 13 October 1921, 16 November 1921, Item M323/4/1(1), CRS A7073, NAA.
    22. Cutting, Daily Mail, 8 February 1922, Item M323/3/1(2), CRS A7073, NAA.
    23. File M323/4/1 (1), CRS A7073, NAA.
    24. Minute, 3 November 1920; Parliamentary Standing Committee on Public Works Report 5, October 1921; Minute, 7 October 1923, Item M323/3/1(2), Memorandum, 29 November 1921; Parliamentary Standing Committee on Public Works Report, 25 July 1922; Minute, 24 August 1922, Memo, 9 February 1923, Item M323/4/1(1), CRS A7073, NAA.
    25. Memorandum, 10  May 1920, Minute, 1 July 1920, Item 1920/3410, CRS A2, NAA; Annual report 1916-17 - 1919-20, p.7; Annual report 1959-60, p.18; Caiden, p.185; Australians, Events and Place, p.133.
    26. Conference extract, 27 August 1929, Minute, 12 November 1929, Item G29/174, CRS A428, NAA. These comments refer to women working for the Postmaster-General but apply equally to women in other public service departments.
    27. Cuttings, The Age, 22 October 1923, 25 October 1923, The Argus, 22 October 1923, Item G23/361, CRS A428, NAA; Caiden, pp.185-186.
    28. Transcript of the Royal Commission on the Income Tax, 23 September 1919; Memorandum, 12 May 1922, Letter, 28 December 1922, Memorandum, 7 August 1923, Item J245/2(1), Minute, 15 May 1917, Memoranda, 18 September 1917, 17 July 1919, Item J245/2(2), CRS A7073, NAA.
    29. Annual report 1915-16, pp.37-38; Second Report of the Royal Commission on Taxation, 1934, pp.51-54; Item A1935/176, CRS A447, NAA; Smith, pp.54-56.
    30. Annual report 1920-21 - 1922-23, p.9; Annual report 1959-60, p.18; Tax Topics, September 1963, p.15.
    31. 'Bruce, Stanley Melbourne', entry by Heather Radi in Australian Dictionary of Biography, Volume 7 1891-1939 A-Ch, Melbourne University Press, Melbourne 1979, p.460.
    32. Memorandum, 23 July 1923, Item 1923/4449, Memorandum, 16 August 1928, Item 1928/3331, CRS A571, NAA; Second Report of the Royal Commission on Taxation, 1934, p.54; Official Year Book, No.23, 1930, p.246.
    33. Memorandum, 12 March 1923, Item W3/3, CRS A458, NAA; Letter, 29 August 1923, Item 1928/3331, CRS A571, NAA; Annual report 1923-24 - 1924-25, pp.3, 19, 30.
    34. Letter, 18 September 1933, Item J349/1 (1), CRS A7073, NAA; Annual report 1920-21 - 1922-23, pp.9-10; Annual report 1923-24 - 1924-25, p.3.
    35. Memorandum, 5 August 1920, File note, c. October 1922, Minute, 12 January 1923, File minute, 15 January 1923, Memoranda, 2 February 1923, 16 February 1923, File note, 4 April 1923, Memorandum, 12 April 1923, File minute, 14 April 1923, Memorandum, 19 May 1923, Item J97/4 (3), CRS A7073, NAA.
    36. ATO Story, Official Souvenir Program, 5th Biennial Taxation Offices Interstate Sporting Carnival.
    37. Memorandum, 13 September 1923, Report, 16 April 1926, M323/3/1(2), Letter, 31 December 1926, Memoranda, 4 January 1927, 13 January 1927, 14 January 1927, 20 January 1927, 25 January 1927, 28 January 1927, 14 February 1927, Inspection report, 21 March 1927, Memorandum, 18 August 1927, Letter, 16 May 1928, Memoranda 18 July 1928, 1 August 1928, 16 November 1928, 4 April 1929, M323/1/1(3), CRS A7073, NAA.
      Last modified: 12 Nov 2010QC 23535