asked the Minister for Finance whether, before assessing Income Tax and Super Tax on the salary of the Governor-General of the Irish Free State, inquiry was made in the Dominions, such as Canada, Australia, New Zealand and South Africa as to the levying of Income Tax and Super Tax in such cases there: if so, whether the practice is the same as in the Saorstát; and whether he can state what is the practice in Northern Ireland.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - GOVERNOR'S-GENERAL'S SALARY—TAX ASSESSMENTS.
In the case of Canada, Australia, New Zealand and South Africa it is understood that the salary of the Governor-General is expressly exempted from income tax under the statutes of those Dominions. There is no corresponding statutory exemption in Saorstát Eireann and the salary of the Governor-General is accordingly assessable to Saorstát Eireann income tax and super tax. I have no information as to the position in regard to the salary of the Governor of Northern Ireland.