{"id":"C1920L00085","name":"War Gratuity Regulations","slug":"war-gratuity-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"85 of 1920","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":20871,"registerId":"commonwealth-C1920L00085-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"War Gratuity Regulations","content":"STATUTORY RULES.\n\n1920\\. No. 85.\n\nREGULATIONS UNDER THE WAR GRATUITY ACT 1920.\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the War Gratuity Act 1920, to come into operation forthwith.\n\nDated this nineteenth day of May, 1920.\n\nR. M. FERGUSON,\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nJOSEPH COOK,\n\nFor the Treasurer.\n\nWar Gratuity Regulations.\n\nShort title.\n\n1. These Regulations may be cited as the War Gratuity Regulations.\n\nDefinitions.\n\n2. In these Regulations, unless the contrary intention appears—\n\n“Central Board” means the Central War Gratuity Board, appointed under these Regulations;\n\n“subordinate Board” means a subordinate Board appointed under these Regulations; and\n\n“the Act” means the War Gratuity Act 1920.\n\nPrescribed authority Central War Gratuity Board.\n\n3. (1.) Subject to these Regulations, the prescribed authority for the purposes of the Act shall consist of a Central Board and such subordinate Boards as are appointed under these Regulations.\n\n(2.) The members of the Central Board and subordinate Boards shall be appointed by the Governor-General and shall hold office during the pleasure of the Governor-General, and shall receive such remuneration as is fixed by the Governor-General.\n\n(3.) In the event of any member of any such Board being absent through illness, the Governor-General may appoint a person to be the Deputy of that member to have and exercise all the powers and functions of that member during his absence.\n\n(4.) The Governor-General may appoint a member of each Board to be the Chairman of that Board.\n\nDuty of Central Board.\n\n4. With a view to insuring uniformity in the determination by subordinate Boards of matters arising under the Act, the Central Board shall be charged with the duty of directing the procedure to be followed by subordinate Boards in the exercise of their powers under the Act, and of laying down principles and giving rulings and interpretations to be observed by those Boards.\n\n  \nPowers of subordinate Boards.\n\n5.—(1.) Each subordinate Board shall exercise such of the powers of the prescribed authority as the Governor-General from time to time directs.\n\n(2.) A subordinate Board shall refer to the Central Board any case or class of case which the Central Board directs shall be referred to it, and may refer any question to the Central Board for a decision or ruling.\n\n(3.) A subordinate Board may at its discretion grant leave, in writing, to an applicant for war gratuity to appeal from its decision to the Central Board.\n\nPower to call evidence.\n\n6. The Central Board and any subordinate Board may, in relation to any matter which comes before it in pursuance of the Act or these Regulations—\n\n(a) summon witnesses;\n\n(b) take evidence on oath; and\n\n(c) require the production of documents, books and papers.\n\nPayment in case of death of person to whom war gratuity payable.\n\n7. Where a person to whom a war gratuity would have been payable has died before payment of the gratuity, and the prescribed authority is of opinion that the payment of the war gratuity to the persons mentioned in sub-section (1.) of section 9 of the Act would entail serious hardship on any other person or would be inequitable, the prescribed authority may approve of payment of the war gratuity to persons other than those mentioned in sub-section (1.) of section 9 of the Act.\n\nRegistry of War Gratuity Bonds.\n\n8. There shall be a Registry of War Gratuity Bonds in Sydney, Melbourne, Brisbane, Adelaide, Perth and Hobart.\n\nRegistrars of War Gratuity Bonds.\n\n9. The Governor-General may appoint such Registrars of War Gratuity Bonds as he thinks necessary.\n\nRegisters of War Gratuity Bonds.\n\n10. Registers of War Gratuity Bonds, in accordance with Forms 1, 2 and 3 in the Schedule shall be kept by each Registrar.\n\nPreparation of War Gratuity Bonds.\n\n11. Treasury Bonds, with coupons attached, for the payment of war gratuity may be prepared in accordance with Forms 4, 5 and 6 in the Schedule, and shall be known as War Gratuity Bonds.\n\nIssue of War Gratuity Bonds.\n\n12.—(1.) War Gratuity Bonds prepared in accordance with Forms 4, 5, and 6 in the Schedule, shall be issued, and the amount thereof and interest thereon shall be payable, in accordance with the conditions which are set out in Forms 4, 5 and 6 respectively in the Schedule.\n\n(2.) The conditions shall be printed on the back of the Bond.\n\nPayment of War Gratuity in error.\n\n13. Where cash is paid, or Treasury Bonds are issued, under the Act to any person to whom war gratuity is not payable, that person shall not be entitled to retain the cash or Bonds, but shall forthwith return to the Secretary to the Treasury the cash so paid or Bonds so issued, and any Bonds so issued shall be forthwith cancelled.\n\nModification of Commonwealth Inscribed Stock Act 1911-1918.\n\n14. The provisions of the Commonwealth Inscribed Stock Act 1911-1918 to the extent to which they are inconsistent with the provisions of the Act or these Regulations, are hereby modified and adapted accordingly.\n\n  \nTHE SCHEDULE.\n\nForm No. 1.\\]\n\nREGISTER OF WAR GRATUITY BONDS—MEMBERS OF THE FORCES.\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:100.24%; margin-bottom:0pt; border-collapse:collapse\"><tbody><tr style=\"height:1pt\"><td colspan=\"5\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">thousand</span></p></td><td style=\"width:7.58%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"6\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">hundred and</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.4%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:6.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"3\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Particulars of Member.</span></p></td><td style=\"width:7.58%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"2\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Returned.</span></p></td><td colspan=\"3\" style=\"border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Lodged as Security.</span></p></td></tr><tr style=\"height:93.3pt\"><td style=\"width:6.4%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bond No.</span></p></td><td style=\"width:6.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Claim No.</span></p></td><td style=\"width:6.4%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Surname and Initials.</span></p></td><td style=\"width:6.42%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Regimental No</span></p></td><td style=\"width:11.12%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">No. of Bond Ledger Card.</span></p></td><td style=\"width:7.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Amount of Bond.</span></p></td><td style=\"width:8.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Checking Initials.</span></p></td><td style=\"width:9.94%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Journal Reference.</span></p></td><td style=\"width:8.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Reason.</span></p></td><td style=\"width:9.84%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Name of Company.</span></p></td><td style=\"width:7.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Lodgment Reference No.</span></p></td><td style=\"width:9.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Release Reference No.</span></p></td></tr><tr style=\"height:27pt\"><td style=\"width:6.4%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">1.</span></p></td><td style=\"width:6.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">2.</span></p></td><td style=\"width:6.4%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">3.</span></p></td><td style=\"width:6.42%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">4.</span></p></td><td style=\"width:11.12%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">5.</span></p></td><td style=\"width:7.58%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">6.</span></p></td><td style=\"width:8.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">7.</span></p></td><td style=\"width:9.94%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">8.</span></p></td><td style=\"width:8.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">9.</span></p></td><td style=\"width:9.84%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">10.</span></p></td><td style=\"width:7.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">11.</span></p></td><td style=\"width:9.78%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">12.</span></p></td></tr><tr style=\"height:30.75pt\"><td style=\"width:6.4%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:6.88%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:6.4%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:6.42%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:11.12%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.58%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.86%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.94%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.84%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.88%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td></tr></tbody></table>\n```\n\nInterest Payments.\n\n| Reference No. | 15/3/21. | Reference No. | 15/3/22 | Reference No. | 15/3/23. | Reference No. | 15/3/24. |\n| ------------- | -------- | ------------- | ------- | ------------- | -------- | ------------- | -------- |\n| 13.           | 14.      | 15.           | 16.     | 17.           | 18.      | 19.           | 20.      |\n|               |          |               |         |               |          |               |          |\n\nForm No. 2.\\]\n\nREGISTER OF WAR GRATUITY BONDS—DEPENDANTS AND RELATIVES.\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:100%; margin-bottom:0pt; border-collapse:collapse\"><tbody><tr style=\"height:1pt\"><td colspan=\"4\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">thousand</span></p></td><td style=\"width:7.9%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"6\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">hundred and</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:5.28%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"2\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Particulars of Bond-owner.</span></p></td><td style=\"width:7.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.86%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"2\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Returned.</span></p></td><td colspan=\"3\" style=\"border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Lodged as Security.</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.02%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bond No.</span></p></td><td style=\"width:5.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Claim No.</span></p></td><td style=\"width:11.84%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Surname and Initials.</span></p></td><td style=\"width:8.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">No. of Bond Ledger Card.</span></p></td><td style=\"width:7.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Amount of Bond.</span></p></td><td style=\"width:10.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Checking Initials.</span></p></td><td style=\"width:10.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Journal Reference.</span></p></td><td style=\"width:7.92%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Reason.</span></p></td><td style=\"width:10.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Name of Company.</span></p></td><td style=\"width:9.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Lodgment Reference No.</span></p></td><td style=\"width:9.58%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Release Reference No.</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.02%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">1.</span></p></td><td style=\"width:5.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">2.</span></p></td><td style=\"width:11.84%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">3.</span></p></td><td style=\"width:8.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">4.</span></p></td><td style=\"width:7.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">5.</span></p></td><td style=\"width:10.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">6.</span></p></td><td style=\"width:10.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">7.</span></p></td><td style=\"width:7.92%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">8.</span></p></td><td style=\"width:10.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">9.</span></p></td><td style=\"width:9.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">10.</span></p></td><td style=\"width:9.58%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">11.</span></p></td></tr><tr style=\"height:31pt\"><td style=\"width:6.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:5.28%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:11.84%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.86%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.92%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.88%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.58%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td></tr></tbody></table>\n```\n\nInterest Payments.\n\n| Reference No. | 15/3/21. | Reference No. | 15/3/22. | Reference No. | 15/3/23. | Reference No. | 15/3/24. |\n| ------------- | -------- | ------------- | -------- | ------------- | -------- | ------------- | -------- |\n| 12.           | 13.      | 14.           | 15.      | 16.           | 17.      | 18.           | 19.      |\n|               |          |               |          |               |          |               |          |\n\n  \nForm No. 3.\\]\n\nREGISTER OF WAR GRATUITY BONDS—TRANSFEREES.\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:100%; margin-bottom:0pt; border-collapse:collapse\"><tbody><tr style=\"height:1pt\"><td colspan=\"4\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">thousand</span></p></td><td style=\"width:9.9%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"6\" style=\"border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">hundred and</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.08%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.18%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"2\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Particulars of Bond-owner.</span></p></td><td style=\"width:9.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.86%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td colspan=\"2\" style=\"border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Returned.</span></p></td><td colspan=\"3\" style=\"border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bonds Lodged as Security.</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.08%; border-right:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Bond No.</span></p></td><td style=\"width:8.18%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Claim No.</span></p></td><td style=\"width:8.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Surname and Initials.</span></p></td><td style=\"width:7.92%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">No. of Bond Ledger Card.</span></p></td><td style=\"width:9.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Amount of Bond.</span></p></td><td style=\"width:10.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Checking Initials.</span></p></td><td style=\"width:9.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Journal Reference.</span></p></td><td style=\"width:7.9%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Season.</span></p></td><td style=\"width:9.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Name of Company.</span></p></td><td style=\"width:10.86%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Lodgment Reference No.</span></p></td><td style=\"width:9.64%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">Release Reference No.</span></p></td></tr><tr style=\"height:1pt\"><td style=\"width:6.08%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">1.</span></p></td><td style=\"width:8.18%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">2.</span></p></td><td style=\"width:8.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">3.</span></p></td><td style=\"width:7.92%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">4.</span></p></td><td style=\"width:9.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">5.</span></p></td><td style=\"width:10.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">6.</span></p></td><td style=\"width:9.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">7.</span></p></td><td style=\"width:7.9%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">8.</span></p></td><td style=\"width:9.88%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">9.</span></p></td><td style=\"width:10.86%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">10.</span></p></td><td style=\"width:9.64%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle\"><p style=\"margin-bottom:0pt; text-align:center; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\">11.</span></p></td></tr><tr style=\"height:39.3pt\"><td style=\"width:6.08%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.18%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:8.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.92%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.86%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.88%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:7.9%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.88%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:10.86%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td><td style=\"width:9.64%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top\"><p style=\"margin-bottom:0pt; text-align:justify; line-height:normal\"><span style=\"font-family:'Times New Roman', serif\"></span></p></td></tr></tbody></table>\n```\n\nInterest Payments.\n\n| Reference No. | 15/3/21. | Reference No. | 15/3/22. | Reference No. | 15/3/23. | Reference No. | 15/3/24. |\n| ------------- | -------- | ------------- | -------- | ------------- | -------- | ------------- | -------- |\n| 12.           | 13.      | 14.           | 15.      | 16.           | 17.      | 18.           | 19.      |\n|               |          |               |          |               |          |               |          |\n\nForm No. 4.\n\n\\[Front of Bond.\\]\n\nCommonwealth of Australia.\n\nWAR GRATUITY BOND.\n\n£ This Bond entitles\n\nformerly\n\nto payment of\n\nin accordance with conditions on back hereof.\n\nSecretary to the Treasury.\n\nForm No. 4.\n\n\\[Back of Bond.\\]\n\nCONDITIONS OF THIS WAR GRATUITY BOND.\n\n1\\. This Bond is payable and is of value only to the person to whom it was issued, or to an approved transferee. It is not negotiable, and, except with the consent in writing of the Secretary to the Treasury, is not transferable.\n\n2\\. The Secretary to the Treasury will give his consent to the transfer of this Bond by the person to whom it was issued—\n\n(a) if he is satisfied that—\n\n(i) the person to whom the Bond was issued has received from the transferee the full face value of the Bond plus interest accrued to the date of transfer, and\n\n(ii) the transferee is the bonâ fide employer of the person to whom the Bond was issued, or is a trader, house and land agent, bank, or insurance company approved by the Secretary to the Treasury, or any other person, firm, company, society, or association approved by the Secretary to the Treasury; or\n\n(b) if the Secretary to the Treasury has approved of the acceptance of the Bond by a bank, insurance company, or other company, society, or association as security for an advance.\n\n3\\. The Secretary to the Treasury will not consent to the transfer of this Bond by any person, firm, company, society, or association to whom or which it is transferred (in this condition referred to as “the transferee”) unless—\n\n(a) he is satisfied that refusal to consent to the transfer would entail serious hardship on the transferee; or\n\n(b) the transferee is a co-operative company approved by the Treasurer of the Commonwealth.\n\n4\\. Where the Secretary to the Treasury has consented, in pursuance of either of the last two preceding conditions, to the transfer of this Bond, a new Bond will be issued to and in the name, of the approved transferee.\n\n5. Except with the consent in writing of the Secretary to the Treasury, no interest in this Bond shall be alienable, whether by way of or in consequence of sale, assignment, charge, execution, insolvency, or otherwise howsoever.\n\n6\\. Interest on this Bond, at the rate of 5¼ per centum per annum from the 15th March, 1920, shall be payable to the bond-owner annually, on the 15th March in each year up to the date of redemption of the Bond, at any Money Order Post-office or at any Branch of the Commonwealth Bank, on presentation of the Bond with the relative coupon attached. The balance of interest to the 31st May, 1924, shall be payable on maturity of the Bond.\n\n7\\. The amount of this Bond or any interest paid or payable thereon shall not be liable to income tax under any law of the Commonwealth or a State, and shall not be deemed to be property or income for the purpose of the Invalid and Old-age Pensions Act 1908-1919 or the War Pensions Act 1914-1916.\n\n8\\. Unless redeemed earlier, this Bond shall be payable on the 31st May, 1924, at the Commonwealth Treasury, at Sydney, Melbourne, Brisbane, Adelaide, Perth, or Hobart.\n\n9\\. This Bond shall be accepted at its face value, plus interest accrued to the date of the surrender of the Bond, in repayment of any moneys due by the person to whom it was issued, under the Australian Soldiers’ Repatriation Act 1917-1918 or the War Service Homes Act 1918-1919.\n\n  \n\nDirections to Bond-owners and Transferees.\n\n1\\. A member of the Forces who has married since discharge, or a person (except a transferee) who is the owner of a Bond and who is found by the prescribed authority to be in necessitous circumstances, is entitled to payment of the Bond in cash. Applications for cash payment should be addressed to the Registrar of War Gratuity Bonds, at the Commonwealth Sub-Treasury, in the capital city of the State in which the applicant resides.\n\n2\\. A person who desires to use a Bond in repayment of moneys due to a State Government in connexion with land settlement should apply to the State Government concerned.\n\n3\\. Forms of application for transfers or for cash payments may be obtained at the Commonwealth Sub-Treasury in any capital city. Any change of address of a bond-owner should be notified to the Sub-Treasury.\n\nEndorsement of Transfer of Bond.\n\nI, do hereby transfer this Bond to , and I hereby acknowledge that I have received from the said transferee the sum of pounds shillings and pence representing the full face value of this Bond plus interest accrued to this date.\n\nDate\n\nSignature of transferror.\n\nIn accordance with Condition No. 6 above, interest on this Bond is payable by coupons dated 15th March, 1921, 15th March, 1922, 15th March, 1923, and 15th March, 1924, respectively:—\n\n| Interest for twelve months, due 15th March, 1921, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1922, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1923, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1924, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. |\n| --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- |\n| —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       |\n| Coupon 1                                                                                                                                | Coupon 2                                                                                                                                | Coupon 3                                                                                                                                | Coupon 4                                                                                                                                |\n\n  \nForm No. 5.\n\n\\[Front of Bond.\\]\n\nCommonwealth of Australia.\n\nWAR GRATUITY BOND.\n\n£ This Bond entitles to payment of in respect of the service formerly in accordance with conditions on back hereof.\n\nSecretary to the Treasury.\n\nForm No. 5.\n\n\\[Back of Bond.\\]\n\nCONDITIONS OF THIS WAR GRATUITY BOND.\n\n1\\. This Bond is payable and is of value only to the person to whom it was issued, or to an approved transferee. It is not negotiable, and, except with the consent in writing of the Secretary to the Treasury, is not transferable.\n\n2\\. The Secretary to the Treasury will give his consent to the transfer of this Bond by the person to whom it was issued—\n\n(a) if he is satisfied that—\n\n(i) the person to whom the Bond was issued has received from the transferee the full face value of the Bond plus interest accrued to the date of transfer, and\n\n(ii) the transferee is the bonâ fide employer of the person to whom the Bond was issued, or is a trader, house and land agent, bank, or insurance company approved by the Secretary to the Treasury, or any other person, firm, company, society, or association approved by the Secretary to the Treasury; or\n\n(b) if the Secretary to the Treasury has approved of the acceptance of the Bond by a bank, insurance company, or other company, society, or association as security for an advance.\n\n3\\. The Secretary to the Treasury will not consent to the transfer of this Bond by any person, firm, company, society, or association to whom or which it is transferred (in this condition referred to as “the transferee”) unless—\n\n(a) he is satisfied that refusal to consent to the transfer would entail serious hardship on the transferee; or\n\n(b) the transferee is a co-operative company approved by the Treasurer of the Commonwealth.\n\n4\\. Where the Secretary to the Treasury has consented, in pursuance of either of the last two preceding conditions, to the transfer of this Bond, a new Bond will be issued to and in the name of the approved transferee.\n\n5\\. Except with the consent in writing of the Secretary to the Treasury, no interest in this Bond shall be alienable, whether by way of or in consequence of sale, assignment, charge, execution, insolvency, or otherwise howsoever.\n\n6\\. Interest on this Bond, at the rate of 5¼ per centum per annum from the 15th March, 1920, shall be payable to the bond-owner annually, on the 15th March in each year up to the date of redemption of the Bond, at any Money Order Post-office or at any Branch of the Commonwealth Bank, on presentation of the Bond with the relative coupon attached. The balance of interest to the 31st May, 1924, shall be payable on maturity of the Bond.\n\n7\\. The amount of this Bond or any interest paid or payable thereon shall not be liable to income tax under any law of the Commonwealth or a State, and shall not be deemed to be property or income for the purpose of the Invalid and Old-age Pensions Act 1908-1919 or the War Pensions Act 1914-1916.\n\n8\\. Unless redeemed earlier, this Bond shall be payable on the 31st May, 1924, at the Commonwealth Treasury, at Sydney, Melbourne, Brisbane, Adelaide, Perth, or Hobart.\n\n9\\. This Bond shall be accepted at its face value, plus interest accrued to the date of the surrender of the Bond, in repayment of any moneys, due by the person to whom it was issued, under the Australian Soldiers’ Repatriation Act 1917-1918 or the War Service Homes Act 1918-1919.\n\n  \nDirections to Bond-owners and Transferees.\n\n1\\. A member of the Forces who has married since discharge, or a person (except a transferee) who is the owner of a Bond and who is found by the prescribed authority to be in necessitous circumstances, is entitled to payment of the Bond in cash. Applications for cash payment should be addressed to the Registrar of War Gratuity Bonds, at the Commonwealth Sub-Treasury, in the capital city of the State in which the applicant resides.\n\n2\\. A person who desires to use a Bond in repayment of moneys due to a State Government in connexion with land settlement should apply to the State Government concerned.\n\n3\\. Forms of application for transfers or for cash payments may be obtained at the Commonwealth Sub-Treasury in any capital city. Any change of address of a bond-owner should be notified to the Sub-Treasury.\n\nEndorsement of Transfer of Bond.\n\nI, do hereby transfer this Bond to , and I hereby acknowledge that I have received from the said transferee the sum of pounds shillings and pence, representing the full face value of this Bond plus interest accrued to this date.\n\nDate\n\nSignature of transferror\n\nIn accordance with Condition No. 6 above, interest on this Bond is payable by coupons dated 15th March, 1921, 15th March, 1922, 15th March, 1923, and 15th March, 1924, respectively:—\n\n| Interest for twelve months, due 15th March, 1921, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1922, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1923, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1924, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. |\n| --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- |\n| —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       |\n| Coupon 1                                                                                                                                | Coupon 2                                                                                                                                | Coupon 3                                                                                                                                | Coupon 4                                                                                                                                |\n\nForm No. 6.\n\n\\[Front of Bond.\\]\n\nCommonwealth of Australia.\n\nWAR GRATUITY BOND.\n\n£ This Bond entitles to payment of in accordance with conditions on back hereof, and is issued in exchange for Bond Number\n\nSecretary to the Treasury.\n\nForm No. 6.\n\n\\[Back of Bond.\\]\n\nTRANSFEREE’S BOND.\n\nConditions of this War Gratuity Bond.\n\n1\\. This Bond is payable and is of value only to the person to whom it was issued, or to an approved transferee. It is not negotiable, and, except with the consent in writing of the Secretary to the Treasury, is not transferable.\n\n2\\. The Secretary to the Treasury will consent to the transfer of this Bond by the person, firm, company, society, or association to whom or which it was issued only—\n\n(a) if he is satisfied that refusal to consent to the transfer would entail serious hardship; or\n\n(b) if the Bond was issued to a co-operative company approved by the Treasurer of the Commonwealth.\n\n3\\. Where the Secretary to the Treasury has consented, in “pursuance of the last preceding condition, to the transfer of this Bond, a new Bond will be issued to and in the name of the approved transferee.\n\n4\\. Except with the consent in writing of the Secretary to the Treasury, no interest in this Bond shall be alienable, whether by way of or in consequence of sale, assignment, charge, execution, insolvency, or otherwise howsoever.\n\n5\\. Interest on this Bond, at the rate of 5¼ per cent. per annum from the 15th March, 1920, shall be payable to the bond-owner annually, on the 15th March in each year up to the date of redemption of the Bond, at any Branch of the Commonwealth Bank, on presentation of the Bond with the relative coupon attached. The balance of interest to the 31st May, 1924, shall be payable on maturity of the Bond.\n\n6\\. The amount of this Bond or any interest paid or payable thereon shall not be liable to income tax under any law of the Commonwealth or a State, and shall not be deemed to be property or income for the purpose of the Invalid and Old-age Pensions Act 1908-1919 or the War Pensions Act 1914-1916.\n\n7\\. Unless redeemed earlier, this Bond shall be payable on the 31st May, 1924, at the Commonwealth Treasury, at Sydney, Melbourne, Brisbane, Adelaide, Perth, or Hobart.\n\n  \n\n8\\. This Bond shall be accepted at its face value, plus interest accrued to the date of the surrender of the Bond, in repayment of any moneys due by the person to whom it was issued, under the Australian Soldiers Repatriation Act 1917-1918 or the War Service Homes Act 1918-1919.\n\nNote.—Any change of address of the Bond-owner should be notified to the Commonwealth Sub-Treasury at the capital city of the State in which the Bond-owner resides.\n\nEndorsement of Transfer of Bond.\n\nI, do hereby transfer this Bond to , and I hereby acknowledge that I have received from the said transferee the sum of pounds shillings and pence, representing the full face value of this Bond plus interest accrued to this date.\n\nDate\n\nSignature of transferror\n\nIn accordance with Condition No. 5 above, interest on this Bond is payable by coupons dated 15th March, 1921, 15th March, 1922, 15th March, 1923, and 15th March, 1924, respectively:—\n\n| Interest for twelve months, due 15th March, 1921, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1922, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1923, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. | Interest for twelve months, due 15th March, 1924, payable only to the Bond-owner on presentation of the Bond with this Coupon attached. |\n| --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------- |\n| —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       | —                                                                                                                                       |\n| Coupon 1                                                                                                                                | Coupon 2                                                                                                                                | Coupon 3                                                                                                                                | Coupon 4                                                                                                                                |\n\nPrinted and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The Regulations operationalise the War Gratuity Act rather than broaden substantive eligibility: they set up decision‑making bodies, payment instruments, registries and procedural rules, and provide administrative discretion for transfers and hardship exceptions (regs 3–7, Forms 4–6). They also adapt the Commonwealth Inscribed Stock Act where inconsistent (reg 14). No provision in these Regulations expands who may receive a gratuity beyond the Act’s definitions."},"complexity_factors":["Two‑tier adjudication structure with Central Board directing procedure and subordinate Boards exercising delegated powers (regs 3–5) creates administrative layering and appeal paths.","Significant executive discretion: Governor‑General appoints members and fixes remuneration; Secretary to the Treasury approves transfers, accepts bonds as security and decides hardship cases (regs 3(2), Forms 4–6 conditions).","Detailed financial instruments: multiple bond forms, coupon interest mechanics, fixed maturity and tax/exemption clauses introduce debt‑management and accounting requirements (Forms 4–6, condition 6, 8).","Record‑keeping and registries required in six cities, with appointed Registrars and prescribed registers and forms (regs 8–11, Schedule Forms 1–3), raising administrative compliance burden.","Enforcement powers to summon witnesses, take evidence on oath and require documents increase procedural complexity (reg 6).","Non‑negotiability and restrictive transfer rules create legal limits on alienability and third‑party dealings, complicating transactions with employers, banks and cooperatives (Forms 4–6 conditions 1–5).","Interaction and modification of existing financial statute (Commonwealth Inscribed Stock Act 1911–1918) introduces statutory adaptation and potential interpretive issues (reg 14)."],"plain_english_summary":"These Regulations implement the War Gratuity Act by creating a Central War Gratuity Board and subordinate boards to decide claims, establishing registries and registrars in each State capital, and prescribing War Gratuity Bonds as the means of payment (fixed interest, coupons, and a 31 May 1924 redemption). \n\nThey affect ex‑servicemen, dependants, transferees and third parties: the Commonwealth (Treasury) issues the bonds, the Secretary to the Treasury controls transfers and cash payments, and claimants and registrars must follow record‑keeping, transfer restrictions and other procedural rules."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2020},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original 1920 regulations consistent with the War Gratuity Act 1920, establishing the initial administrative framework without expansion beyond the Act's original purpose."},"complexity_factors":["Cross-references to four other Commonwealth Acts (War Gratuity Act, Commonwealth Inscribed Stock Act, Australian Soldiers' Repatriation Act, War Service Homes Act)","Nested conditional logic for bond transfers requiring Treasury Secretary approval with multiple exception categories (hardship, approved employers, co-operative companies)","Three distinct bond forms (Forms 4, 5, and 6) with slightly different conditions depending on whether issued to members, dependants, or transferees","Administrative hierarchy between Central Board and subordinate Boards with referral mechanisms for appeals and rulings"],"plain_english_summary":"These regulations set up the administrative system for paying Australian World War I gratuities as government bonds rather than cash. They establish a Central War Gratuity Board and state registries to assess claims, issue 5.25% War Gratuity Bonds, and record ownership. Bonds were non‑negotiable and transferable only with Treasury approval (e.g., to employers or banks); early cash redemption was allowed for post‑discharge marriage or “necessitous circumstances.” Bond value and interest were exempt from income tax and pension means tests."}},"importantCases":[],"_links":{"self":"/api/acts/war-gratuity-regulations","history":"/api/acts/war-gratuity-regulations/history","analysis":"/api/acts/war-gratuity-regulations/analysis","conflicts":"/api/acts/war-gratuity-regulations/conflicts","importantCases":"/api/acts/war-gratuity-regulations/important-cases","documents":"/api/acts/war-gratuity-regulations/documents"}}