Explanatory Memoranda 1940–1949


Index to Explanatory Memoranda 1901–1982

Arranged alphabetically by session of Parliament.
Key to the Index

Bill Title Date CM or EM No. of Pages Notes Chamber Vol.
Session 1940-41-42-43            
Australian Soldiers' Repatriation Bill 1943 16.2.1943 CM 38 Title reads: "Memorandum showing the amendments proposed to be made to the Australian Soldiers' Repatriation Act 1920-1941." Reps 1
Child Endowment Bill 1942 30.4.1942 CM 6 Title reads: "Memorandum showing the amendments proposed to be made to the Child Endowment Act 1941." Reps 1
Child Endowment Bill 1942 14.5.1942 CM 6 Title reads: "Memorandum showing the amendments proposed to be made to the Child Endowment Act 1941." Senate  
Commonwealth Bank Bill 1943 17.2.1943 CM 5 Title reads: "Memorandum showing the manner in which Clause 7 of the present Commonwealth Bank Bill differs from Clause 7 of the Commonwealth Bank Bill introduced on 25th September, 1942." Reps 1
Commonwealth Electoral (War-time) Bill 1943 23.3.1943 CM 8 Title reads: "Memorandum showing the amendments proposed to be made to the Commonwealth Electoral (War-time) Act 1940." Senate  
Customs Tariff (1933-1939) Amendment (No. 1) 1940, Customs Tariff (New Zealand Preference) 1933-1934 Amendment (No. 1) 1940, Excise Tariff (1921-1939) Amendment (No. 1) 1940   EM 9 Title reads: "Summary of alterations in duties made by Customs Tariff Resolution No. 1, Customs Tariff (New Zealand Preference) Resolution No. 1 and Excise Tariff Resolution No. 1 of 21st November, 1940." Reps 1
Customs Tariff (1933-1939) Amendment (No. 6) 1941, Customs Tariff (New Zealand Preference) 1933-1934 Amendment (No. 3) 1941, Excise Tariff (1921-1939) Amendment (No. 4) 1941   CM 4 Title reads: "Summary of alterations in duties made by Customs Tariff Resolution No. 6, Customs Tariff (New Zealand Preference) Resolution No. 3 and Excise Tariff Resolution No. 4 of 29th October, 1941." Reps 1
Customs Tariff (1933-1939) Amendment (No. 8) 1942 and Excise Tariff (1921-1939) Amendment (No. 8) 1942   CM 5 Title reads: "Summary of alterations in duties made by Customs Tariff Resolution No. 8 and Excise Tariff Resolution No. 7 of 2nd September, 1942." Reps 1
Customs Tariff (Southern Rhodesian Preference) 1941   CM 1 Title reads: "Summary of alterations in duties made by Customs Tariff (Southern Rhodesian Preference) Resolution of 26th March, 1941." Reps 1
Excise Tariff (1921-1939) Amendment (No. 8) 1943   CM 2 Title reads: "Summary of alterations in duties made by Excise Tariff Resolution No. 8 of 28th January 1943." Reps 1
Income Tax Assessment Bill (No. 2) 1942 11.9.1942 EM 36 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1942." Includes explanatory notes. Reps 2
Income Tax Assessment Bill (No. 2) 1942 24.9.1942 EM 10 Title reads: "Explanatory Notes" [amendments to be proposed by the Treasurer] Reps 2
Income Tax Assessment Bill 1941 5.11.1941 EM 23 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1940." Includes explanatory notes. Reps 2
Income Tax Assessment Bill 1941 19.11.1941 EM 10 Title reads: "Explanatory Notes" [amendments to be moved by the Treasurer]. Reps 2
Income Tax Assessment Bill 1942 27.5.1942 EM 24 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1941." Includes explanatory notes. Reps 2
Income Tax Assessment Bill 1943 15.2.1943 EM 32 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1942." Includes explanatory notes. Reps 2
Income Tax Assessment Bill 1943 23.2.1943 EM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Bill 1943." Includes explanatory notes. Reps 2
Invalid and Old-age Pensions Bill 1941 5.11.1941 CM 6 Title reads: "Memorandum showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908-1940." Reps 2
Invalid and Old-age Pensions Bill 1942 30.4.1942 CM 8 Title reads: "Memorandum showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908-1941." Reps 2
Invalid and Old-age Pensions Bill 1942 14.5.1942 CM 8 Title reads: "Memorandum showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908-1941." Differs very slightly from the memorandum presented for the same bill to the House of Representatives. Senate  
Invalid and Old-age Pensions Bill 1943 16.3.1943 CM 7 Title reads: "Memorandum showing the amendments proposed to be made to the Invalid and Old-age Pensions Act 1908-1942." Reps 2
Maternity Allowance Bill 1942 30.4.1942 CM 7 Title reads: "Memorandum showing the amendments proposed to be made to the Maternity Allowance Act 1912-1937." Reps 2
Maternity Allowance Bill 1942 14.5.1942 CM 2 Title reads: "Memorandum showing the amendments proposed to be made to the Maternity Allowance Act 1942." Identical to the memorandum presented to the House of Representatives. Senate  
Patents, Trade Marks, Designs and Copyright (War Powers) Bill 1941 18.9.1941 CM 2 Title reads: "Memorandum showing the amendments proposed to be made to the Patents, Trade Marks, Designs and Copyright (War Powers) Act 1939-1940." Reps 2
Sales Tax (Exemptions and Classifications) Bill 1940   EM 4 Title reads: "Explanatory notes on amendments to be moved by the Treasurer." Reps 2
Superannuation Bill 1942 18.9.1942 CM 24 Title reads: "Memorandum showing the amendments proposed to be made to the Superannuation Act 1922-1937." Reps 2
Superannuation Bill 1942 17.9.1942 CM 24 Title reads: "Memorandum showing the amendments proposed to be made to the Superannuation Act 1922-1937." Identical to the memorandum presented to the House of Representatives. Senate  
Trade Agreement (Southern Rhodesia) Bill 1941   CM 6 Title reads: "Australia-Southern Rhodesia Trade Agreement" [tables of current and proposed tariff rates] Reps 2
War-time (Company) Tax Assessment Bill 1942 24.9.1942 EM 3 Title reads: "Explanatory Notes" [amendments to be moved by the Treasurer] Reps 2
Sessions 1943-44, 1944-45 & 1945-46            
Banking Bill 1945 14.3.1945 EM 24 Title reads: "Memorandum explaining the provisions of the bill." Includes explanatory notes. Reps 2
Bankruptcy Bill 1945 21.9.1945 CM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Bankruptcy Act 1924-1933." Reps 2
Bankruptcy Bill 1945 21.9.1945 CM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Bankruptcy Act 1924-1933." Identical to the memorandum presented to the House of Representatives. Senate  
Commonwealth Bank Bill 1945 14.3.1945 EM 41 Title reads: "Memorandum explaining the provisions of the bill." Includes explanatory notes. Reps 2
Commonwealth Electoral (War-time) Bill 1945 26.7.1945 CM 3 Title reads: "Memorandum showing the amendments proposed to be made to the Principal Act." Reps 2
Commonwealth Employees' Compensation Bill 1944 15.3.1944 CM 12 Title reads: "Memorandum showing the amendments proposed to be made to the Commonwealth Employees' Compensation Act 1930." Reps 1
Commonwealth Employees' Furlough Bill 1944 12.9.1944 CM 5 Title reads: "Memorandum showing the amendments proposed to be made to the Commonwealth Employees' Furlough Act 1943." Reps 1
Commonwealth Public Service Bill (No. 2) 1945 29.8.1945 CM 11 Title reads: "Memorandum showing the amendments proposed to be made to the Commonwealth Public Service Act 1922-1943 as amended by the Commonwealth Public Service Act 1945 and the Re-establishment and Employment Act 1945." Reps 2
Financial Agreement Bill 1944 17.11.1944 EM 12 Title reads: "Memorandum showing the amendments proposed to be made to the Financial Agreement between the Commonwealth and the States, entered into on 12th December, 1927." Includes explanatory notes. Reps 1
Financial Agreement Bill 1944 17.11.1944 EM 12 Title reads: "Memorandum showing the amendments proposed to be made to the Financial Agreement between the Commonwealth and the States, entered into on 12th December, 1927." Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Senate  
Hospital Benefits Bill 1945 2.10.1945 CM 2 Title reads: "Memorandum comparing the proposed new schedule with the present schedule." Reps 2
Income Tax Assessment Bill (No. 2) 1944 8.9.1944 EM 28 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944." Includes explanatory notes. Reps 1
Income Tax Assessment Bill (No. 2) 1945       See Social Services Contribution Assessment Bill 1945.    
Income Tax Assessment Bill 1944 2.3.1944 EM 59 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Bill 1936-43." Includes explanatory notes. Reps 1
Income Tax Assessment Bill 1944 23.3.1944 EM 3 Title reads: "Amendments to be moved by the Treasurer, the Honorable J.B. Chifley. Explanatory Notes." Reps 1
Income Tax Assessment Bill 1945 19.4.1945 EM 36 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944." Includes explanatory notes. Reps 2
Income Tax Assessment Bill 1945 17.4.1945 EM 36 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1944." Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Senate  
Income Tax Assessment Bill 1946 20.3.1946 EM 41 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1945." Includes explanatory notes. Reps 2
Income Tax Resolution 1946 12.7.1946 EM 18 Title reads: "Resolution to declare the rates of Income Tax for the Financial Year 1946-1947. Resolution to amend the rates of Social Services Contribution imposed by the Social Services Contribution Act 1945. Social Services Contribution Assessment Bill 1946. Memorandum setting out the proposed rates of Income Tax for the Financial Year 1946-1947, the amendments proposed to be made to the Social Services Contribution Act 1945 and the Social Services Contribution Assessment Act 1945, together with notes explanatory of the paragraphs of the resolutions and the clauses of the bill." Income Tax Resolution 1946, pp. 1-10; Social Services Contribution Resolution 1946, pp. 10-17; Social Services Contribution Assessment Bill 1946, pp. 17-18. Reps 2
Invalid and Old-age Pensions Bill 1944 17.2.1944 CM 6 Title reads: "Memorandum showing the amendments proposed to be made to the Invalid and Old-age Pensions Bill 1908-1943." Reps 1
Life Insurance Bill 1945 25.5.1945 EM 8 Title reads: "Summary of major provisions of Life Insurance Bill 1945." Reps 2
Social Services Contribution Assessment Bill 1945 19.9.1945 EM 53 Title reads: "Social Services Contribution Assessment Bill 1945. Resolution to impose a Social Services Contribution. Income Tax Assessment Bill (No. 2) 1945. Resolution to amend the rates of income tax imposed by the Income Tax Act 1945. Memorandum setting out the provisions of the Social Services Contribution Assessment Bill 1945, the proposed rates of Social Services Contribution, and the amendments proposed to be made to the Income Tax Assessment Act 1936-45 and the Income Tax Act 1945 respectively, together with notes explanatory of the clauses of the bills and the paragraphs of the resolutions." Social Services Contribution Assessment Bill 1945, pp. 1-29; Social Services Contribution Resolution 1945, pp. 30-36; Income Tax Assessment Bill (No. 2) 1945, pp. 36-43; Income Tax Resolution (No. 2) 1945, pp. 43-53. Reps 2
Social Services Contribution Assessment Bill 1945 19.9.1945 EM 53 Title reads: "Social Services Contribution Assessment Bill 1945. Resolution to impose a Social Services Contribution. Income Tax Assessment Bill (No. 2) 1945. Resolution to amend the rates of income tax imposed by the Income Tax Act 1945. Memorandum setting out the provisions of the Social Services Contribution Assessment Bill 1945, the proposed rates of Social Services Contribution, and the amendments proposed to be made to the Income Tax Assessment Act 1936-45 and the Income Tax Act 1945 respectively, together with notes explanatory of the clauses of the bills and the paragraphs of the resolutions." Social Services Contribution Assessment Bill 1945, pp. 1-29; Social Services Contribution Resolution 1945, pp. 30-36; Income Tax Assessment Bill (No. 2) 1945, pp. 36-43; Income Tax Resolution (No. 2) 1945, pp. 43-53. Identical to the memorandum presented to the House of Representatives. Senate  
Social Services Contribution Assessment Bill 1946       See Income Tax Resolution 1946.    
War Service Homes Bill 1946 14.3.1946 CM 7 Title reads: "Memorandum showing the amendments proposed to be made to the War Service Homes Act 1918-41." Reps 2
Widows' Pensions Bill 1944 1.3.1944 CM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Widows' Pensions Act 1942-1943." Reps 1
Sessions 1946-47-48 and 1948-49            
Audit Bill 1948 19.10.1948 CM 17 Title reads: "Memorandum showing the amendments proposed to be made to the Audit Act 1901-1947." Reps 3
Australian Broadcasting Bill 1948 16.11.1948 CM 21 Title reads: "Memorandum showing the amendments proposed to be made to the Australian Broadcasting Act 1942-1946." Takes account of Senate amendments to the bill. Reps 3
Australian Broadcasting Bill 1948 27.10.1948 CM 21 Title reads: "Memorandum showing the amendments proposed to be made to the Australian Broadcasting Act 1942-1946." Senate  
Commonwealth Conciliation and Arbitration Bill 1947 13.3.1947 CM 34 Title reads: "Memorandum showing the Commonwealth Conciliation and Arbitration Act 1904-1946, as proposed to be amended by the Commonwealth Conciliation and Arbitration Bill 1947." Reps 1
Commonwealth Conciliation and Arbitration Bill 1947 6.5.1947 CM 36 Title reads: "Memorandum showing the Commonwealth Conciliation and Arbitration Act 1904-1946, as proposed to be amended by the Commonwealth Conciliation and Arbitration Bill 1947." Takes account of House of Representatives amendments to the bill. Senate  
Commonwealth Employees' Compensation Bill 1948 23.9.1948 CM 18 Title reads: "Memorandum showing the amendments proposed to be made to the Commonwealth Employees' Compensation Bill 1930-1944." Reps 3
Estate Duty Assessment Bill 1947 6.5.1947 EM 2 Title reads: "Amendment to be moved by the Treasurer, the Right Honorable J.B. Chifley." Includes an explanatory note. Reps 1
Excise Tariff Proposals (No. 2) 1947 4.6.1947 CM 1 Title reads: "Summary of reduction in Excise Duty to be effected by Excise Tariff Proposals No. 2." Reps 1
Income Tax Assessment Bill (No. 2) 1947 13.10.1947 EM 41 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1947 and to the Social Services Contribution Assessment Act 1945-1946." Includes explanatory notes. Reps 2
Income Tax Assessment Bill (No. 2) 1947 13.10.1947 EM 41 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1947 and to the Social Services Contribution Assessment Act 1945-1946." Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Senate  
Income Tax Assessment Bill 1947 2.4.1947 EM 99 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1946." Includes explanatory notes. Reps 2
Income Tax Assessment Bill 1947 28.4.1947 EM 2 Title reads: "Amendments to be moved by the Treasurer, the Right Honorable J.B. Chifley." Includes an explanatory note. Reps 2
Income Tax Assessment Bill 1948 17.9.1948 EM 62 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1947." Includes explanatory notes. Reps 3
Income Tax Assessment Bill 1948 20.9.1948 EM 4 Title reads: "Explanatory Notes" [to amendments to be moved by the Minister for Defence, the Honorable J.J. Dedman]. Reps 3
Income Tax Assessment Bill 1948 20.10.1948 EM 3 Title reads: "Explanatory Notes" [to amendments to be moved by the Minister for Defence, the Honorable J.J. Dedman]. Reps 3
Income Tax Assessment Bill 1949 9.9.1949 EM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1948." Includes explanatory notes. Reps 3
Income Tax Assessment Bill 1949 9.9.1949 EM 4 Title reads: "Memorandum showing the amendments proposed to be made to the Income Tax Assessment Act 1936-1948." Includes explanatory notes. Identical to the memorandum presented to the House of Representatives. Senate  
Nationality and Citizenship Bill 1948 22.9.1948 EM 11 Title reads: "Department of Immigration. Nationality and Citizenship Bill 1948. Explanatory Memorandum." Reps 3
Seamen's Compensation Bill 1947 21.5.1947 CM 10 Title reads: "Memorandum showing the amendments proposed to be made to the Seamen's Compensation Act 1911-1938." Identical to the memorandum presented to the Senate. Reps 2
Seamen's Compensation Bill 1947 30.4.1947 CM 10 Title reads: "Memorandum showing the amendments proposed to be made to the Seamen's Compensation Act 1911-1938." Senate  
Seamen's Compensation Bill 1949 15.3.1949 CM 16 Title reads: "Memorandum showing the amendments proposed to be made to the Seamen's Compensation Act 1911-1947." Identical to the memorandum presented to the Senate. Reps 3
Seamen's Compensation Bill 1949 9.3.1949 CM 16 Title reads: "Memorandum showing the amendments proposed to be made to the Seamen's Compensation Act 1911-1947." Senate  

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