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  • Chapter three

    1. Australians, Events and Places, pp.142, 144, 146; Joy, pp.31-32.
    2. Official Year Book, No.23, 1930, pp.261, 285; Australians, Events and Places, pp.141, 144.
    3. Smith, pp.60-61; Joy, p.66.
    4. The events of this period are summarised in Australians, Events and Places, pp.141-144.
    5. A summary of these achievements can be found in various entries in Australians, Events and Places, pp.141-151.
    6. Memoranda, 14 November 1932, 4 July 1933, Item PS McGovern, CRS A6899, NAA; Australians, Events and Places, pp.151-152.
    7. Annual report 1926-27 - 1929-30, p.6; Annual report 1927-28 - 1930-31, pp.5, 9,13; Annual report 1928-29 - 1931-32, p.6; Annual report 1929-30 - (part) 1933-34, pp.6, 15; Annual report 1933-34 - (part) 1934-35, pp.6, 16; Annual report 1933-34 - 1935-36, pp.6, 8; Official Year Book, No.33, 1940, p.846; Joy, p.59.
    8. Annual report 1933-34 - (part) 1934-35, p.23; Annual report 1933-34 - 1935-36, pp.20-21; Annual report 1937-38 - 1938-39, p.27; Joy, p.72.
    9. Annual report 1929-30 - (part) 1933-34, p.22.
    10. Annual report 1933-34 - 1935-36, pp.21-22; Annual report 1935-36 - 1936-37, p.15; Annual report 1937-38 - 1938-39, p.5; Annual report 1942, p.38.
    11. Annual report 1926-27 - 1929-30, pp.17-19; Annual report 1927-28 - 1930-31, pp.14, 17; Annual report 1933-34 - 1935-36, p.20; Annual report 1936-37 - 1935-36, p.14; Smith, p.60.
    12. Letter, 8 April 1936, Item P S McGovern, CRS A6899, NAA.
    13. Annual report 1927-28 - 1930-31, p.14; Annual report 1928-29 - 1931-32, p.20; Annual report 1933-34 - (part) 1934-35, pp.21-22; Annual report 1933-34 - 1935-36, pp.19-20; Annual report 1935-36 - 1936-37, pp.13-14; Annual report 1936-37 - 1937-38, pp.6, 14, 21.
    14. Annual report 1926-27 - 1929-30, pp.5, 22; Letter, 8 April 1936, Item PS McGovern, CRS A6899, NAA; ATO Story, Commonwealth Taxation: A Brief History.
    15. Memoranda, 31 July 1930, 8 August 1930, 18 August 1930, Letter, 24 September 1930, Memorandum, 26 September 1930, Letter, 29 September 1930, Item M323/1/1(3), CRS A7030, NAA.
    16. Memoranda, 15 July 1931, 16 July 1931, 2 November 1931, Item M323/1/1(3), CRS A7073, NAA.
    17. Letter, 21 May 1931, File minute, 22 August 1932, Memoranda, 26 August 1932, 29 August 1932, File minute, 2 September 1932, Memorandum, 20 September 1932, Report, 20 September 1932, Memoranda, 22 September 1932, 26 September 1932, 6 October 1932, 10 January 1933, File minute, 23 February 1933, Memoranda, 3 March 1933, 20 March 1933, 16 May 1933, 17 May 1933, 19 May 1933, Item M323/3/1/(3), CRS A7073, NAA; ATO Story, Information Materials 1910-19 to 1960-69.
    18. Memoranda, 7 February 1935, 15 April 1935, 14 January 1936, 25 July 1936, Item M323/3/1(3), CRS A7073, NAA.
    19. Annual report 1928-29 - 1931-32, p.6; Cutting from The Canberra Times, 7 January 1933; Annual report 1987-88, p.8; Australians, Events and Places, p.139; Caiden, p.227; ATO Story, The 1930s.
    20. Australians, Events and Places, p.153; Caiden, p.240; ATO Story, The 1930s; ATO Story, Information Material 1910-19 to 1960-69.
    21. John Grealy, Taxation Rugby League, Football Club Reunion, 1992; Celebrating the Eightieth Anniversary of the Taxation RSL Sub-branch, p.8; ATO Story, Official Souvenir Program, 5th Biennial Taxation Offices Interstate Sporting Carnival; ATO Newsletter, 2/3, April/May 1989.
    22. ATO Newsletter 2/3, April/May 1989; Queensland Taxation Sports Association, First Annual Report, 1938-39; Queensland Taxation Sports and Social Association, Annual Report 1953-54.
    23. A documented example of the help given to officers in times of trouble appears in memorandum, 7 October 1936, Item Canavan DL, CRS A6899, NAA.
    24. Aspects of these points are raised in Letter, 8 April 1936, Item PS McGovern, Letter, 17 December 1942, Item O'Sullivan JD; Annual report 1933-34 - 1935-36, p.5.
    25. Aspects of these points can be found in the lives of tax officers, kept in the personnel files of CRS A6899, NAA.
    26. Annual report 1920-21 - 1922-23, p.14.
    27. Annual report 1920-21 - 1922-23, p.14.
    28. The routine progression of tax officers through the administrative system are shown in the personnel files of CRS A6899, NAA.
    29. Examples of the processes by which tax officers came to high official notice are shown in the personnel files of CRS A6899, NAA. Some indication of the technical complexities of income tax can be seen in Joy, pp.38-57.
    30. Specific examples of the ways in which tax officers came to notice appear in the personnel files of the three officers mentioned, in CRS A6899, NAA.
    31. ATO Story, The 1920s.
    32. Ready Reckoner, Federal Income Tax, 1935; Annual report 1933-34 - 1935-36, p.7; Annual report 1936-37 - 1937-38, p.6; Annual report 1937-38 - 1938-39, p.12.
    33. Minute, 14 February 1930, Item D344/3/2, Undated file note, Item U344/3/2, CRS A461, NAA; Letter, 18 September 1933, Item J394/4(1), CRS A7073, NAA.
    34. First Report of the Royal Commission on Taxation, August 1933; Second Report of the Royal Commission on Taxation, February 1934; Item A1935/176, CRS A447, NAA; Annual report 1928-29 - 1931-32, p.6; ATO Story, ATO History, Chronology.
    35. Annual report 1929-30 - (part) 1993-34, p.5; Conference of Commonwealth and State Commissioners of Taxation to Discuss the Recommendations of the Royal Commission on Taxation held in Canberra, 15 May 1934, Proceedings and Decisions of Conference.
    36. Letter, 13 February 1938, Item J264/1/2, CRS A7073, NAA; Annual report 1933-34 - (part) 1934-35, p.5; Annual report 1933-34 - 1935-36, pp.6, 14; Annual report 1936-37 - 1937-38, pp.5-6; Annual report 1937-38 - 1938-39, p.9; Conference of Commonwealth and State Commissioners of Taxation and Representatives to discuss the Recommendations of the Royal Commission on Taxation held in Melbourne, 8 August 1935, Proceedings and Decisions of Conference.
    37. Report from the Commissioner of Taxation, 1928; Memoranda, 25 July 1934, 21 August 1934, 2 August 1935, Item D344/3/3(1), CRS A461, NAA; League of Nations Double Taxation and Fiscal Evasion, Supplement 1, Geneva 1929, Item J245/10, CRS A7073, NAA.
    38. Memorandum, 7 April 1937, Item J245/10, CRS A7073, NAA.
    39. Memorandum, 27 January 1939, Item J264/1/3, CRS A7073, NAA; Annual report 1933-34 - 1935-36, p.5; Annual report 1937-38 - 1938-39, p.5.
    40. Annual report 1937-38 - 1938-39, p.5; PD Groenenwegen, 'Ewing, Robert (1871-1957)', Australian Dictionary of Biography Volume 8, pp.453-4; ATO Story, The 1930s.
    41. Robert Ewing, Taxes and their Incidence, Melbourne University Press, 1926, pp.11-12.
      Last modified: 12 Nov 2010QC 23535