STATUTORY RULES

1921. No. 142.

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REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1916.

I, 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 Land Tax Assessment Act 1910-1916, to come into operation forthwith.

Dated this 28th day of July, 1921.

(Signed) Forster.

Governor-General.

By His Excellency’s Command,

ARTHUR S. RODGERS.

for the Treasurer.

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Amendment of Land Tax Regulations 1912.

(Statutory Rules 1912, No. 141, as amended to this date.)

Regulation 5 of the Land Tax Regulations is repealed and the following regulation inserted in its stead:—

Times for furnishing returns.

“5.—(1) Every land-owner shall furnish a return in Form A or B in the Schedule, as the case may be, setting forth a full and complete statement of all land owned by him at noon on the thirtieth day of June, 1922, and a similar return triennially thereafter.

“(2) The return required by the Inst preceding sub-regulation shall be furnished to a Commissioner or a Deputy Commissioner, as the case requires, notwithstanding that a return in the same form may have been furnished in respect of land held at noon on the thirtieth day of June in any preceding year.

“(3) In the two years succeeding the thirtieth day of June in any year in respect of which the return required by sub-regulation (1) of this regulation has been furnished the land-owner shall furnish a statement in Form C in the Schedule except in the case where there has been no change in his land holdings or the value thereof, when a statutory declaration to that effect on the form prescribed shall be accepted in lieu of the return in Form C.”

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Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.