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Land Tax Regulations 1911 (Provisional)

Authoritative Version
SR 1911 No. 8 Regulations as made
Principal Regulations
Gazetted 11 Feb 1911
Date of repeal 05 Jul 1912
Repealed by Land Tax Regulations 1912

STATUTORY RULES.

1911. No. 8.

 

PROVISIONAL REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that the following Regulations under the Land Tax Assessment Act 1910 should, on account of urgency, come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.

Dated this second day of February, One thousand nine hundred and eleven.

(Sgd.) DUDLEY,

Governor-General.

By His Excellency’s Command,

(Sgd.) ANDREW FISHER.

 

PART I.—INTRODUCTORY.

Short Title.

1. These Regulations may be cited as the Land Tax Regulations 1911.

Parts.

2. These Regulations are divided into Parts, as follows:—

Part I.—Introductory.

Part II.—Returns.

Part III.—Payment of Taxes.

Part IV.—Appeals against Land Tax.

Part V.—Miscellaneous.

Part VI.—Tables of Calculation of Values.

Definition.

3. In these Regulations “the Act” means the Land Tax Assessment Act 1910.

PART II.—RETURNS.

Land-owners’ Return.

4. The return of land and particulars required by the Act or Regulations to be made—

(a) By or on behalf of any taxpayer or person owning land wholly included in any one State shall be in the Form A in the Schedule.

(b) By or on behalf of any taxpayer or person owning land in more than one State shall be in the Form B in the Schedule.

Provided that any person required to make returns under this Regulation who, in severalty, owns land wholly included in any one State, and, in addition, holds shares in a company which owns land in any other State, shall furnish a return in Form A in the Schedule in respect of the land owned in severalty only, but shall state in such return the name of the company and the number of shares held in it by such person.

C.17854.—Price 3d.


 

When returns are furnished in accordance with sub-clause (b) of this Regulation, the particulars of all land situated in any one State shall be shown in the return grouped together with each distinct parcel separately described and valued. A copy of each of such groups of particulars shall be furnished with the return on separate sheets.

5. Returns made in Form A shall be forwarded to the Deputy Commissioner for the State in which the land is situated.

Returns made in Form B shall be forwarded to the Commissioner at Melbourne.

6. For the purpose of these Regulations, the Northern Territory shall be deemed to be in the State of South Australia, and the Territory of the Seat of Government to be in the State of New South Wales.

First General Returns.

7. The returns for the purposes of the first general assessment and levy of Land Tax are required to be made so as to disclose all land owned at Noon on 30th day of June, 1910, and shall be delivered to the Commissioner or the Deputy Commissioner for the State, as the case requires, on or before the 1st March, 1911.

8. The returns for the purposes of the assessment and levy of Land Tax for each succeeding financial year are required to be made so as to disclose all land owned at Noon on 30th day of June then last past; provided also that nothing in this Regulation shall be held to limit or affect the right of the Commissioner to require returns of land or other particulars at any other periods or times than those hereinbefore specified.

Signature of Returns.

9. Every return shall be signed by the taxpayer in person, and, if he be unable to write his name, his signature, which shall be made by his mark, shall be attested by a witness, who shall sign as such.

Partnership Returns.

10. Partnership returns shall be made by any partner resident in the Commonwealth.

Where there is no partner resident in the Commonwealth, then the return shall be prepared and delivered for such partners jointly by their agent, manager, or chief representative resident in the Commonwealth.

Each partner must also make a separate return in his own behalf, including his interest in such partnership.

Returns by Agents for Absentees.

11. When a return is made by an agent for any person or persons absent from or not residing in any State or Territory under the authority of the Commonwealth the agent shall make the following returns:—

(a) A separate return for each separate partnership or joint ownership represented by him.

(b) A separate return for each person represented by him, including the several members of any partnership or joint ownership represented by him.

Returns by Life Assurance Societies.

12. For the purpose of Section 41 (3) of the Act, it shall not be necessary for a Life Assurance Society to make returns as to, nor for the Commissioner to assess any policy-holder whose beneficial interest as defined by Section 41 (1) and (2) of the Act in the lands owned by the Society (not being land of which the Society is mortgagee in possession, or which the Society has acquired under or by virtue of a mortgage) is £20 or less.


13. For the purpose of calculating the beneficial interest of a policy-holder in a Life Assurance Society under Section 41 (1) of the Act, the surrender value of the policy shall be the surrender value which would have been payable by the Society at Noon on 30th June then last past according to the Society’s rules for the calculation of surrender values of its policies.

Returns by Trustees as Trustees.

14. A trustee shall make the following separate returns:—

(a) For each separate trust represented by him.

(b) For trusts represented by him which are liable to be jointly assessed.

Returns by Joint Owners.

15. Joint owners shall make the following separate returns:—

(a) For the joint ownership, to be signed by one of the joint owners.

(b) By each joint owner for his separate interest in the joint ownership, including any other land owned in severalty by him.

Returns of Land Sold between 1st July, 1910, and 30th September, 1910.

16. A separate return must be made by the seller in respect of all land sold to each separate person between 1st July, 1910, and 30th September, 1910.

Statement of Value in Returns.

17. Fractions of pounds should be omitted in giving particulars of values in any return.

Address to be Furnished.

18. Every person shall give upon every return his postal address for service of notices, &c., and shall give notice of any change in such postal address within one calendar month after such change, and in default shall not be permitted to avail himself of the fact of such change of address in defence in any proceedings which may be instituted against him for any breach of the Act or Regulations.

Returns and Notices—HOW to be Furnished.

19. All returns and notices required under the Act or Regulations, shall be furnished to the Commissioner or to the Deputy Commissioner, as the case may be, either by delivering them at the proper address on or before such day as may be notified or prescribed, or by posting them so that in the ordinary course of post they would be delivered at the proper address on or before that day.

Postage on Returns.

20. Every return or statement addressed and posted to the Commissioner or to a Deputy Commissioner of Land Tax must bear the proper postage.

Failure to Furnish Returns.

21. No person who is required to furnish a return shall be exempted from any penalty he may have incurred by failure to do so by reason of his not having received personal notice to furnish the return, or by reason of his not having been supplied with a form of return; but every such person shall himself obtain all forms of returns which he is required to furnish.

A 2


Special Form of Return.

22. The Commissioner may require or accept a special form of return, when, in his opinion, special circumstances render it desirable.

All returns required by the Act and Regulations to be furnished shall be in the prescribed form, but the Commissioner may accept a return in a substantially similar form to the prescribed form.

Owner to give Notice of Alienation.

23. Every person required by these Regulations to furnish returns shall within one month after acquiring or parting with ownership of land send notice to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form D, E, or F in the Schedule, as the case requires; and for the purposes of the Act and Regulations the ownership shall not be deemed to have changed until such notice has been received by the Commissioner or by the Deputy Commissioner for the State.

Supplementary Returns.

24. Taxpayers who have furnished full returns for any year in the forms required by Regulations 4 (a) and (b) shall in the two succeeding years, in lieu of an annual return in Form A or B in the Schedule, furnish a statement in Form C in the Schedule, which shall be delivered to the Commissioner or Deputy Commissioner as the case requires, not later than 31st July following the close of the financial year for which the statement is made.

Additions to Forms.

25. The Commissioner may cause to be written into any returns such additions to or corrections in information contained therein as he may think fit. Such additions or corrections shall be made in different coloured ink from that in the return, and shall be initialed by the person making them.

Notation on Returns.

26. The Commissioner may cause to be written on any return such observations and directions as he may think fit.

PART III.

Payment of Taxes.

27. Taxes may be paid in any of the following modes:—

(1) By or on behalf of any taxpayer or person owning land in more than one State—

(a) At the office of the Commissioner at Melbourne, by cash, or bank notes, or cheques.

(b) By direct remittance to the Commissioner in Melbourne by bank draft or cheque, or post office order or postal note, payable in Melbourne, for the net amount payable.

Provided that where it is more convenient to the taxpayer, he may pay or remit the amount of his tax to the Deputy Commissioner in any State.


(2) By or on behalf of any taxpayer or person owning land wholly included in any one State or Territory—

(a) At the office of the Deputy Commissioner of the State, by cash, or bank notes, or cheques.

(b) By direct remittance to the Deputy Commissioner of the State by bank draft or cheque, or by post office order or postal note payable in the Capital City of the State, for the net amount payable.

28. The Commissioner or Deputy Commissioner, as the case may be, shall credit taxpayers with the net amount only of taxes received, and shall first deduct from any remittance the amount of any charge by way of exchange or duty stamp upon any remittance, and the amount of postage and surcharge paid upon any unstamped or insufficiently stamped communication received through the general post from any taxpayer.

29. Except with the express consent of the Commissioner, no money shall be received on account or in part payment of Land Tax.

30. When payment or remittance is made by cheque, the Tax shall not be deemed to be paid, notwithstanding any receipt given therefor, until the amount of such cheque has been collected.

PART IV.

Appeals against Land Tax.

31. The appeal which may be made by any taxpayer or person under Section 44 of the Act must be made to the Court within thirty days from the date of the service by post or otherwise upon such taxpayer or person of the notice of assessment of Land Tax, and at the time the appeal is made a copy of the notice of appeal must be sent by such taxpayer or person to the Commissioner, or to the Deputy Commissioner for the State, as the case may be.

32. Copies of all appeals against assessments shall be delivered to, or posted so that in the ordinary course of post they would be delivered to, the Commissioner or to the Deputy Commissioner for the State, as the case may be, not less than sixty days before the date of the hearing of the appeal by the Court.

33. A notice of appeal shall be in form number 1 in the Schedule.

34. The Commissioner may, after receiving notice of appeal, alter the assessment in accordance with the requirements of such notice, and may, not less than fourteen days before the day fixed for the hearing of the appeal, give notice of such alteration to the appellant, and thereupon the appeal shall be determined without costs to either party.

35. The Commissioner may, after receiving notice of appeal, reduce the assessment, and may, not less than fourteen days before the day for the hearing of the appeal, give notice of such reduction to the appellant, who may, not less than seven days before the day of hearing, give the Commissioner notice that he accepts the assessment as reduced, and thereupon the appeal shall be determined without costs to either party. If the appellant does not give such notice, the assessment as reduced shall be deemed to be the assessment appealed against.

36. No appeal shall be allowed in respect of which no copy of notice of appeal has been forwarded within the period limited.

37. The appellant shall be restricted on the hearing of any appeal to the grounds stated in the notice of appeal.

38. Every notice of appeal shall, in addition to the other matters required to be stated therein, also state in what Court of Appeal the taxpayer desires, in default of settlement, that his appeal be set down for hearing.


Objection in lieu of Appeal.

39. Where a taxpayer is dissatisfied with his assessment, but does not desire to appeal to the Court, he may state his objections in writing to the Commissioner or to the Deputy Commissioner of the State, as the case may be, on the form provided. The objections shall be considered, and may be allowed, either wholly or in part, and the assessment may be altered or amended accordingly. Unless a mutual agreement with the taxpayer is arrived at, or the taxpayer accepts his assessment, the notice of objection shall be treated as a notice of appeal, provided that it has been lodged with the Commissioner or Deputy Commissioner within the time prescribed for lodgment of appeals, and the Commissioner or the Deputy Commissioner shall transmit the objection to the Court of Appeal selected, by the taxpayer as if it were a formal appeal, and shall inform the person making the objection that it has been referred for determination to the Court of Appeal.

Formal Defects not to Vitiate.

40. No assessment, warrant, notice, authority, or proceeding which is, or purports to be, made given or effected under the Act or Regulations, shall be void or voidable for want of form, or be impeached or affected by reason of any mistake, defect, or omission therein, if it is in substance and effect in conformity with the Act or Regulations, and if the person or property concerned is indicated therein with reasonable sufficiency.

PART V.—MISCELLANEOUS.

Public Officers of Companies.

41. Notice of the appointment of a Public Officer of any Company liable to make returns under these Regulations must be lodged not later than 1st March, 1911, with the Commissioner in the case of a Company owning land in more than one State, and with the Deputy Commissioner of the State in the case of a company owning land in one State only.

42. When the position of Public Officer of a company becomes vacant, a fresh appointment must be made by the Company within one month after the vacancy arises, and notice of the fresh appointment must be immediately forwarded to the Commissioner or to the Deputy Commissioner, as the case requires.

Evidence, etc.

43. A copy, certified under the hand of the Commissioner or a Deputy Commissioner, of any assessment, return, list, declaration, or statement, or of any book, document, or writing of any nature whatever in the custody of the Commissioner or a Deputy Commissioner or any officer appointed under the Act, shall for all purposes be primâ facie evidence of the contents of the original of which it purports to be a copy.

44. The printed or stamped signature of the Commissioner or a Deputy Commissioner shall, in all cases, be sufficient, and any book, document, or writing bearing, or purporting to bear, his signature, either in writing or printing, or by stamp, shall, unless and until the contrary be shown, be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly, without the necessity of proof of his appointment as Commissioner or Deputy Commissioner.

Address of Taxpayers.

45. For the purpose of any notice under the Act or Regulations, the address of any taxpayer or person, as described in any record of taxpayers in the custody of the Commissioner or the Deputy Commissioner, shall be deemed to be the usual or last known place of abode of such taxpayer or person.


Service of Notice.

46. Any notice served by or on behalf of the Commissioner by posting it to the usual or last known place of abode of any person shall be deemed to have been served at the time when it would, in the ordinary course of the post, have arrived at the place to which it was addressed, or to the post town or post-office nearest to that place, whether it has or has not been received by the addressee.

Signature of Authorized Officers.

47. A notice to be given by the Commissioner may be signed by any officer in the Department duly authorized in that behalf; and any notice purporting to be signed by authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

Liability for Unpaid Land Tax.

48. An inquiry by a purchaser to determine whether any liability for unpaid Land Tax attaches to any land purchased from a taxpayer may be made of the Deputy Commissioner of the State in which the land is situate. The inquiry shall be made in writing, and both the inquiry and copy of the reply furnished to the purchaser shall be filed for reference in the office to which the inquiry was directed.

Special Notices.

49. When the Commissioner, in the exercise of any power vested in him by the Act or Regulations, gives any special notice, such notice may prescribe the time within which the act therein mentioned may be done, being not less than seven days from the service of such notice.

Notices and Forms.

50. All notices and forms may be wholly or in part in writing or print or typewriting.

Tables of Calculation of Values.

51. For the purpose of Sections 25, 28, and 34 of the Act the unimproved value of—

(a) land held by a tenant for life, without power to sell, under a settlement made before 1st July, 1910, or under the will of a testator who died before that day,

(b) a leasehold estate in land made or agreed to be made before 17th November, 1910,

(c) an annuity charge on land under a settlement made before 1st July, 1910,

shall be calculated according to the appropriate table of calculations in the Schedule hereto.

The value under (a) and (c) shall be calculated on the basis of 4½ per cent. under Tables II. and III.

The value under (b) would be calculated on the basis of per cent. under Table I.


 

Reg. No.

 

Form A.

This Return and all Correspondence relating thereto should be addressed to the Deputy Federal Commissioner of Land Tax,

monika1.jpg

Commonwealth of Australia.

Land Tax Assessment Act 1910.

State of

This form must not be used by taxpayers who own land in any other State than

 

RETURN OF LAND OWNED JOINTLY OR SEVERALLY OR AS TRUSTEE OR AS LEASEHOLDER OR BENEFICIARY IN THE STATE OF

BY—

If this return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.

Name of Owner (Person or Company) in full

Occupation of Owner

Postal Address of Owner for service of notice

made in pursuance of the Land Tax Assessment Act 1910 and the Regulations thereunder so far as respects all land owned by*                                                                                                  in one or more of the capacities stated above as at noon on the thirtieth day of June, 1910, according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

Land owned by*                                                              (particulars within)

the unimproved value of which is..................................................

£

 

Less deductions allowed by law (particulars below)..............................

£

 

Taxable Balance..................................................................

£

 

If the Owner is a shareholder in a Company owning land, or a policy-holder in a Life Assurance Society carrying on business in Australia, state—

Name of Company

No. of Shares held at noon on 30th June, 1910

Name of Life Assurance Society

Policy Nos.                                                    Total Amount of Life Assurance, £

Deductions Claimed from Unimproved Value.

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Interest.

Unimproved Value of Annuity Charge.

Deductions by Trustees under Section 33 (1) of the Act, Third Proviso.

Total Deductions Claimed.

Name and Address of Beneficiary.

Amount of Deduction.

 

 

 

 

 

 

* Insert name of owner.


Declaration to be made by Persons other than the Public Officer of a Company.

This declaration should be made by non-absentee owners and by the agent for an absentee owner.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June, 1910.

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                    day of                                               191

If this return is made by agent, trustee, or attorney his occupation and address to be inserted here.

(Occupation)                                                                       (Usual Signature)

(Address)

This declaration should not be made by trustees or by the agent for an absentee owner.

I, the person making the foregoing return, do solemnly and sincerely further declare that the person on whose behalf this return is made owner, resides permanently in Australia or in a Territory under the authority of the Commonwealth.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                             day of                                      191

(Usual Signature)

This Return is made—

In the capacity of†

 

Declaration to be made by the Public Officer of a Company.

I,                                                                                       being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities as stated above as at noon on the thirtieth day of June, 1910.

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the’ provisions of the Land Tax Assessment Act 1910 and as such Public Officer as aforesaid.

Dated this                                                             day of                                      191

(Usual Signature)

 

† Fill in “Agent,” “Trustee,” “Leaseholder,” “Beneficiary,” &c., as the case may be.

 


Particulars of Land. (Each distinct parcel of land must be shown separately.)

Consecutive No. of each Parcel.

County, District, or Subdivision.

Hundred, Parish, or Location.

No. of Section, Portion, Lot, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

Nature of Estate, e.g., Freehold, Conditional Purchase, Selection, Leasehold,* &c.

Registered Reference to Title.

Improved Value of each parcel of Land owned.†

Unimproved Value of each parcel of Land owned.†

Ft. In.

Ft. In.

A. R. P.

(Additional particulars in regard to Leaseholds must be furnished on page 4.)

Book

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

£

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase.

† In the case of land held by the person by or for whom this return is made, as a tenancy for life without power to sell under a settlement made before the 1st July, 1910, or under a lease or agreement for a lease made before the 17th November, 1910, the improved and unimproved values stated in this return are the improved and unimproved values of the land held as tenant for life or of the lease as defined by Sections 25 and 28 (3) (a) respectively of the Act.

Particulars of Land—continued.

Consecutive No. 1st Column on Page 2.

Particulars of Improvements on or appertaining to Lands included in Returns to be stated here in all cases except Leasehold Land.

Particulars re Land held under Tenancy for Life.

Nature of Improvements.

Value as at 30th June, 1910.

Date of Birth of Life Tenant.

Date of Settlement or Commencement of Tenancy for Life. If under a Will state Date of Testator’s Death.

Annual Rental received by Life Tenant, or which ought reasonably to be received by the Life Tenant if Land were Let or Leased.

Has Life Tenant Power to Sell?

 

 

£

 

 

£

 

For Land Leased, fill in Particulars under the Following Heads:—

Consecutive No., 1st Column on Page 2.

Date of Lease.

Term.

Annual Rental reserved under the Lease.

*Rack Rent.

Cash Bonus or Consideration Money.

Nature of Covenants which might affect Value, of Leasehold Estate.

Owner or Lessor, or Lessee.

Nature of Improvements (if any).

Value at Date of Lease.

Name in Full.

Address.

For Goodwill.

For Improvements.

Improved.

Unimproved

Owner or Lessor.

Lessee.

 

 

 

£

£

£

£

 

 

 

 

 

£

£

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

* Rack Rent means the rent which it is estimated would have been received for the land as improved if it had been offered on 30th June, 1910, in the open market as a leasehold, for a period equal to the unexpired term of the existing lease.

 

 


Reg. No.

 

Form B.

This Return and all Correspondence relating thereto should be addressed to the Federal Commissioner of Land Tax, Melbourne.

 

monika1.jpg

Commonwealth of Australia.

Land Tax Assessment Act 1910.

To be used by Taxpayers who own land in more than one State.

 

 

RETURN OF LAND OWNED JOINTLY OR SEVERALLY OR AS TRUSTEE OR AS LEASEHOLDER OR AS BENEFICIARY IN THE STATES OF

BY—

If this return is made by an agent, trustee, public officer of company or attorney the name of the Principal should be placed here.

Name of Owner (Person or Company) in full

Occupation of Owner

Postal Address of Owner for service of notice

made in pursuance of the Land Tax Assessment Act 1910 and the Regulations thereunder so far as respects all land owned by*                                                                                           in one or more of the capacities stated above as at noon on the thirtieth day of June, 1910, according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

Land owned by*                                                              (particulars within)

the unimproved value of which is.................................................

£

 

Less deductions allowed by law (particulars below).............................

£

 

Taxable Balance...........................................................

£

 

If the Owner is a shareholder in a Company owning land, or a policy-holder in a Life Assurance Society carrying on business in Australia, state—

Name of Company

No. of Shares held at noon on 30th June, 1910

Name of Life Assurance Society

Policy Nos.                                                    Total Amount of Life Assurance, £

Deductions Claimed from Unimproved Value.

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Interest.

Unimproved Value of Annuity Charge.

Deductions by Trustees under Section 33 (1) of the Act, Third Proviso.

Total Deductions Claimed.

Name and Address of Beneficiary.

Amount of Deduction.

 

 

 

 

 

 

* Insert name of owner.


Declaration to be made by Persons other than the Public Offices of a Company.

This declaration should be made by non-absentee owners and by the agent for an absentee owner.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters, and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June, 1910.

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                day of                                       191

If this return is made by agent, trustee, or attorney his occupation and address to be inserted here.

(Occupation)                                                                       (Usual Signature)

(Address)

This declaration should not be made by trustees or by the agent for an absentee owner.

I, the person making the foregoing return, do solemnly and sincerely further declare that the person on whose behalf this return is made resides permanently in Australia or in a Territory under the authority of the Commonwealth.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                day of                                       191

(Usual Signature)

This Return is made—

In the capacity of*

 

Declaration to be made by the Public Officer of a Company.

I,                                                                                               being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities as stated above as at noon on the thirtieth day of June, 1910.

And I further declare that the improved and unimproved values stated herein against, each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910 and as such Public Officer as aforesaid.

Dated this                                                day of                                       191

(Usual Signature)

 

* Fill in “Agent,” “Trustee,” “Leaseholder,” “Beneficiary,” &c., as the case may be.

 


Particulars of Land. (Each distinct parcel of land must be shown separately.)

Consecutive No. of each Parcel.

County, District, or Subdivision.

Hundred, Parish, or Location.

No. of Section, Portion; Lot, &c.

City, Municipality Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

Nature of Estate, e.g., Freehold, Conditional Purchase, Selection, Leasehold,* &c.

Registered Reference to Title.

Improved Value of each parcel of Land owned.†

Unimproved Value of each parcel of Land owned.†

Frontage.

Depth.

Area.

(Additional particulars in regard to Leaseholds must be furnished on page 4.)

Book

No.

Vol.

Folio

 

 

 

 

 

 

 

 

Ft. In.

Ft. In.

A. R. P.

 

 

 

 

 

£

£

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase.

† In the case of land held by the person by or for whom this return is made, as a tenancy for life without power to sell, under a settlement made before 1st July, 1910, or under a lease or agreement for a lease made before the 17th November, 1910, the improved and unimproved values stated in this return are the improved and unimproved values of the land held as tenant for life or of the lease as defined by Sections 25 and 28 (3) (a) respectively of the Act.

Particulars of Land—continued.

Consecutive No. 1st Column on Page 2.

Particulars of Improvements on or appertaining to Lands included in Returns to be stated here in all cases except Leasehold Land.

Particulars re Land held under Tenancy for Life.

Nature of Improvements.

Value as at 30th June, 1910.

Date of Birth of Life Tenant.

Date of Settlement or Commencement of Tenancy for Life. If under a will, state Date of Testator’s Death.

Annual Rental received by Life Tenant, or which ought reasonably to be received by the Life Tenant if Land were Let or Leased.

Has Life Tenant Power to Sell?

 

 

£

 

 

£

 


For Land Leased, fill in Particulars under the Following Heads:—

Consecutive No., 1st Column on Page 2.

Date of Lease.

Term.

Annual Rental reserved under the Lease.

*Rack Rent.

Cash Bonus or Consideration Money.

Nature of Covenants which might affect Value of Leasehold Estate.

Owner or Lessor, or Lessee.

Nature of Improvements (if any).

Value at Date of Lease.

Name in Full.

Address.

For Goodwill.

For Improvements.

Owner or Lessor.

Lessee.

Improved.

Unimproved.

 

 

 

£

£

£

£

 

 

 

 

 

£

£

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

* Rack Rent means the rent which it is estimated would have been received for the land as improved if it had been offered on 30th June, 1910, in the open market as leasehold, for a period equal to the unexpired term of the existing lease.

 


Reg. No.

 

Form C.

This Return and all Correspondence relating thereto should be addressed to the Federal Commissioner of Land Tax, Melbourne.

monika1.jpg

Commonwealth of Australia.

Land Tax Assessment Act 1910.

 

To be used by Taxpayers who own land in more than one State.

 

RETURN OF LAND OWNED JOINTLY OR SEVERALLY OR AS TRUSTEE OR AS LEASEHOLDER OR AS BENEFICIARY IN THE STATES OF

BY—

If this return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.

Name of Owner (Person or Company) in full

Occupation of Owner

Postal Address of Owner for service of notice

made in pursuance of the Land Tax Assessment Act 1910 and the Regulations thereunder so far as respects all land owned by*                                                                                                 in one or more of the capacities stated above as at noon on the thirtieth day of June, 191 , according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

Land owned by*                                                    and described in return furnished on                                                                       191

 

 

(a) the unimproved value of which at noon on 30th June, 191 , is the same as that stated in such return.............................................................

£

 

(b) the unimproved value of which at noon on 30th June, 191 , was different from the value stated in such return (particulars and altered value as within)   

£

 

Land purchased or leased by*                               since 30th June, 191 , and owned or leased by him on 30th June, 191 (particulars within), the unimproved value of which at noon on 30th June, 191 , was          

£

 

 

£

 

Land described in return furnished on                   , 191 , and sold between noon on 30th June, 191 , and noon on 30th June,
191  (particulars within), the unimproved value of which as per such return was

£

 

Total Unimproved Value as at noon on 30th June, 191     

£

 

Less Deductions allowed by law (particulars below)....

£

 

Taxable Balance...............................................................

£

 

If the Owner is a shareholder in a Company owning land, or a policy-holder in a Life Assurance Society carrying on business in Australia, state—

Name of Company

No. of Shares held at noon on 30th June, 191

Name of Life Assurance Society

Policy Nos.                                                         Total Amount of Life Assurance, £

Deductions Claimed from Unimproved Value.

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Interest.

Unimproved Value of Annuity Charge.

Deductions by Trustees under Section 33 (1) of the Act, Third Proviso.

Total Deductions Claimed.

Name and Address of Beneficiary.

Amount of Deduction.

 

 

 

 

 

 

* Insert name of owner.


Declaration to be made by Persons other than the Public Officer of a Company.

This declaration should be made by non-absentee owners and by the agent for an absentee owner.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June, 191 .

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple which the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                day of                                       191

If this return is made by agent, trustee, or attorney his occupation and address to be inserted here.

(Occupation)                                                                       (Usual Signature)

(Address)

This declaration should not be made by trustees or by the agent for an absentee owner.

I, the person making the foregoing return, do solemnly and sincerely declare that the person on whose behalf this return is made resides permanently in Australia or in a territory under the authority of the Commonwealth.

And I make this declaration under the provisions of the Land Tax Assessment Act 191 .

Dated this                                                day of                                       191

(Usual Signature)

This Return is made—

In the capacity of†

 

Declaration to be made by the Public Officer of a Company.

I,                                                                                              being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities as stated above as at noon on the thirtieth day of June, 191 .

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910 and as such Public Officer as aforesaid.

Dated this                                                day of                                       191

(Usual Signature)

 

† Fill in “‘Agent,” “Trustee,” “Leaseholder,” “Beneficiary,” &c., as the case may be.


Particulars of Land.

Consecutive No. of each Parcel.

County, District, or Subdivision.

Hundred, Parish, or Location.

No of Section, Portion, Lot, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

Nature of Estate, e.g., Freehold, Conditional Purchase, Selection, Leasehold,* &c.

Registered Reference to Title.

Improved Value of each parcel of Land owned.†

Unimproved Value of each parcel of Land owned †

Frontage.

Depth.

Area.

(Additional particulars in regard to Leaseholds must be furnished on page 4.)

Book

No.

Vol.

Folio.

 

 

 

 

 

 

 

Ft. In.

Ft. In.

A. R. P.

 

 

 

£

£

(a) Land the unimproved value of which at noon on 30th June, 191 , was different from the value stated in return furnished on 191

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) Land purchased or leased since noon on 30th June, 191 , and owned or leased at noon on 30th June, 191 . (Each distinct parcel of land must be shown separately.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c) Less land sold since noon on 30th June, 19

Totals..........

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Values in respect of land owned at noon on 30th June, 191 .........

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase.

† In the case of land held by the person by or for whom this return is made as a tenancy for life without power to sell, under a settlement made before the 1st July, 1910, or under a lease or agreement for a lease made before the 17th November, 1910, the improved and unimproved values stated in this return are the improved and unimproved values of the land held as tenant for life or of the lease as defined by Sections 25 and 28 (3) (a) respectively of the Act.

Particulars of Land—continued.

Consecutive No. 1st Column on Page 2.

Particulars of Improvements on or appertaining to Lands included in Returns to be stated here in all cases except Leasehold Land.

Particulars re Land held under Tenancy for Life.

Nature of improvements.

Value as at 30th June, 1910.

Date of Birth of Life Tenant.

Date of Settlement or Commencement of Tenancy for Life. If under a Will, state Date of Testators Death.

Annual Rental received by Life Tenant, or which ought reasonably to be received by the Life Tenant, if Land were Let or Leased,

Has Life Tenant Power to Sell?

 

 

£

 

 

£

 

For Land Leased, fill in Particulars under the Following Heads:—

Consecutive No. 1st Column on Page 2.

Date of Lease.

Term.

Annual Rental reserved under the Lease.

*Rack Rent.

Cash Bonus or Consideration. Money.

Nature of Covenants which might affect Value of Leasehold Estate.

Owner or Lessor, or Lessee.

Nature of Improvements (if any.)

Value at Date of Lease.

Name in Full.

Address.

For Goodwill.

For Improvements.

Improved.

Unimproved.

Owner or Lessor.

Lessee.

 

 

 

£

£

£

£

 

 

 

 

 

£

£

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

* Rack Rent means the rent which it is estimated would have been received for the land as improved if it had been offered on 30th June, 1910, in the open market as a leasehold, for a period equal to the unexpired term of the existing lease.


Reg. No.

monika1.jpg

Form C.

This Return and all Correspondence relating thereto should be addressed to the Deputy Federal Commissioner of Land Tax,

Commonwealth of Australia.

Land Tax Assessment Act 1910.

State of

————

This form should be used by taxpayers who own land only in the State of

RETURN OF LAND OWNED JOINTLY OR SEVERALLY OR AS TRUSTEE OR AS LEASEHOLDER OR AS BENEFICIARY IN THE STATE OF

BY—

If this return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.

Name of Owner (Person or Company) in full

Occupation of Owner

Postal Address of Owner for service of notice

made in pursuance of the Land Tax Assessment Act 1910 and the Regulations thereunder so far as respects all land owned by*                                                                                                       in one or more of the capacities stated above as at noon on the thirtieth day of June, 191 , according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

Land owned by*                                                    and described in return furnished on                                                                       191

 

 

(a) the unimproved value of which at noon on 30th June, 191 , is the same as that stated in such return..............................................................

£

 

(b) the unimproved value of which at noon on 30th June, 191 , was different from the value stated in such return (particulars and altered value as within)

£

 

Land purchased or leased by*              since 30th June, 191      , and owned or leased by him on 30th June, 191                               (particulars within), the unimproved value of which at noon on 30th June, 191 , was.......................

£

 

 

£

 

Land described in return furnished on                      , 191 , and sold between noon on 30th June, 191 , and noon on 30th June, 191    (particulars within), the unimproved value of which as per such return was 

£

 

Total Unimproved Value as at noon on 30th June, 191 ........

£

 

Less Deductions allowed by law (particulars below)..............

£

 

Taxable Balance......................................................

£

 

If the Owner is a shareholder in a Company owing land, or a policy-holder in a Life Assurance Society carrying on business in Australia, state—

Name of Company

No. of Shares held at noon on 30th June, 191

Name of Life Assurance Society

Policy Nos.                                                     Total Amount of Life Assurance, £

Deductions Claimed from Unimproved Value.


Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Interest.

Unimproved Value of Annuity Charge.

Deductions by Trustees under Section 33 (1) of the Act, Third Proviso.

Total Deductions Claimed.

Name and Address of Beneficiary.

Amount of Deduction.

 

 

 

 

 

 

* Insert name of owner.


Declaration to be made by Persons other than the Public Officer of a Company.

This declaration should be made by non-absentee owners and by the agent for an absentee owner.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June, 191

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple which the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                day of                                       191

If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here

(Occupation)                                                                       (Usual Signature)

(Address)

This declaration should not be made by trustees or by the agent for an absentee owner.

I, the person making the foregoing return, do solemnly and sincerely further declare that the person on whose behalf this return is made resides permanently in Australia or in a Territory under the authority of the Commonwealth.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                                day of                                       191

(Usual Signature)

This Return is made—

In the capacity of†

 

Declaration to be made by the Public Officer of a Company.

I,                                                                                                   being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities as stated above as at noon on the thirtieth day of June, 191

And I further declare that the improved and unimproved values stated herein against each parcel are respectively the capital sum which the fee-simple of the improved land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require, and the capital sum which the fee-simple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bonâ fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910 and as such Public Officer as aforesaid.

Dated this                                                day of                                       191

(Usual Signature)

 

† Fill in “Agent,” “Trustee,” “Leaseholder,” “Beneficiary,” &c., as the case may be.

 


Particulars of Land.

Consecutive No. of each Parcel.

County, District, or Subdivision.

Hundred, Parish, or Location.

No. of Section, Portion, Lot, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

Nature of Estate, e.g., Freehold, Conditional Purchase, Selection, Leasehold,* &c.

Registered Reference to Title.

Improved Value of each parcel of Land owned. †

Unimproved Value of each parcel of Land owned.†

 

Frontage.

Depth.

Area.

(Additional particulars in regard to Leaseholds must be furnished on page 4.)

Book

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

Ft. In.

Ft. In.

A.R.P.

 

 

 

 

 

£

£

(a) Land the unimproved value of which at noon on 30th June, 191 , was different from the value stated in return furnished on……………………….191

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) Land purchased or leased since noon on, 30th June, 191 , and owned or leased at noon on 30th June, 191 (Each distinct parcel of land must be shown separately.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(c) Less land sold since noon on 30th June, 19                                                                                                   Totals……..

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Values in respect of land owned at noon on 30th June, 191 .........................................................................................................................................................

 

 

 

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase.

† In the case of land held by the person by or for whom this return is made, as a tenancy for life without power to sell, under a settlement made before the 1st July, 1910, or under a lease or agreement for a lease made before the 17th November, 1910 the improved and unimproved values stated in this return are the improved and unimproved values of the land held as tenant for life or of the lease as defined by Sections 25 and 28 (3) (a) respectively of the Act.


Particulars of Land—continued.

Consecutive No. 1st Column on Page 2.

Particulars of Improvements on or appertaining to Lands included in Returns to be stated here in all cases except Leasehold Land.

Particulars re Land held under Tenancy for Life.

Nature of Improvements.

Value as at 30th June, 1910.

Date of Birth of Life Tenant.

Date of Settlement or Commencement of Tenancy for Life If under a Will, state Date of Testator’s Death.

Annual Rental received by Life Tenant, or which ought reasonably to be received by the Life Tenant if Land were Let or Leased.

Has Life Tenant Power to Sell?

 

 

£

 

 

£

 

FoR Land Leased, fill in Particulars under the Following Heads:—

Consecutive No., 1st Column on Page 2.

Date of Lease.

Term.

Annual Rental reserved under the Lease.

*Rack Rent.

Cash Bonus or Consideration Money.

Nature of Covenants which might affect Value of Leasehold Estate.

Owner or Lessor, or Lessee.

Nature of Improvements (if any).

Value at Date of Lease.

For Goodwill.

For Improvements.

Name in Full.

Address.

Improved.

Unimproved.

Owner or Lessor.

Lessee.

 

 

 

£

£

£

£

 

 

 

 

 

£

£

If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.

* Rack Rent means the rent which it is estimated would have been received for the land as improved if it had been offered on 30th June, 1910, in the open market as a leasehold, for a period equal to the unexpired term of the existing lease.


Form D.

Commonwealth of Australia.

NOTICE OF ALIENATION UNDER REGULATION 23.

Sir,                                                                                                                               19        .

In accordance with Regulation 23, under the Land Tax Assessment Act 1910, I hereby notify you that I have sold the land described on the back hereof to the person and on the terms there stated.

Yours faithfully,

The Commissioner of Land Tax,


[Back of Form D.]

Land Tax Assessment Act 1910.

Notice of Alienation under Regulation 23.

Name of Owner or Mortgagor

Reg. No.

Purchaser—

Name of Mortgagee in possession

Reg. No.

(Name in full)

Occupation

 

(Occupation)

Address

 

(Address)

Description of Land.

Consecutive No. on page 2 of Return.

County, District, or Subdivision.

Hundred, Parish, or Location.

No. of Section, Portion, Lot, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

Area of Country Land or Dimensions of City or Town Land.

Reference to Title.

Date of Contract of Sale.

Date when Purchaser obtained or will obtain Possession.

Unimproved Value of the Land.

Book

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

Sale Price.

Amount Paid by Purchaser.

Amounts of succeeding Payments.

Dates of succeeding Payments.

Amount owing by Purchaser to Seller and secured by Mortgage or Charge on the Land.

Amount Lent to the Purchaser by the Seller and not secured by Mortgage or Charge on the Land.

Amount owing by the Purchaser to any other Person and directly or indirectly guaranteed by the Seller.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to contain full and accurate details of the several matters and things set forth, and that the above land-has been sold by me in a bonâ fide manner and not for the purpose of evading payment of land tax.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                  day of                       19

Usual Signature—

£

£

£

 

£

£

£


Form E.

Commonwealth of Australia.

NOTICE OF PURCHASE UNDER REGULATION 23.

Sir,                                                                                                                               19        .

In accordance with Regulation 23, under the Land Tax Assessment Act 1910, I hereby notify you that I have purchased the land described on the back hereof from the person and on the terms there stated.

Yours faithfully,

The Commissioner of Land Tax,

 


[Back of Form E.]

Land Tax Assessment Act 1910.

Notice or Purchase under regulation 23.

 

 

Vendor—

Name of Purchaser

Reg. No.

(Name in full)

Occupation

 

(Occupation)

Address

 

(Address)

Description of Land.

Consecutive No. on page 2 of Return.

County, District, or Subdivision.

Hundred, Parish, or Location.

No. of Section, Portion, Lot, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Section or Subdivision No.

Lot or Allotment No.

Area of Country Land or Dimensions of City or Town Land.

Reference to Title.

Date of Contract of Sale.

Date when Purchaser obtained or will obtain Possession.

Unimproved Value of the Land.

Book.

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

Sale Price.

Amount Paid by Purchaser.

Amounts of succeeding Payments.

Dates of succeeding Payments.

Amount owing by Purchaser to Seller and secured by Mortgage or Charge on the Land.

Amount Lent to the Purchaser by the Seller and not secured by Mortgage or Charge on the Land.

Amount owing by the Purchaser to any other Person and directly or indirectly guaranteed by the Seller.

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to contain full and accurate details of the several matters and things set forth, and that the above land has been bought by me in a bonâ fide manner and not for the purpose of evading payment of land tax.

And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                               day of      19

Usual Signature—

£

£

£

 

£

£

£


 

Register No.                                                                                         Land Tax Assessment Act 1910.                                                                                                            Form F.

NOTICE OF ALIENATION UNDER REGULATION 23 BY (Name of Company)

Schedule of Lands Disposed of.

Consecutive No. on Page 2 of Return

County, District or Subdivision.

Hundred Parish, or Location

City Municipality, Town, Village, &c.

Name of Street

No. of Section, Portion, Lot, & c.

Sec. or Subdivision No.

Lot or Allotment No.

Area of Country Land or Dimensions of City or Town Land.

Reference to Title.

Date of Contract of Sale.

Date when Purchaser obtained or will obtain possession.

Purchaser.

Unimproved Value of the Land.

Sale Price.

Amount Paid by Purchaser.

Amounts of Succeeding Payments.

Dates of Succeeding Payments.

Amount Owing by Purchaser to Seller, and secured by mortgage or charge on the land.

Amount Lent to the Purchaser by the Seller, and not secured by mortgage or charge on the land.

Amount Owing by the Purchaser to any other person and directly or indirectly guaranteed by the Seller.

Name in Full.

Occupation.

Address

Book.

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

£

£

£

 

£

£

£

 

I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to contain full and accurate details of the several matters and things set forth, and that the above land has been sold by                                                                                                                                                                                        in a bonâ fide manner, and not for the purpose of evading payment of Land Tax. And I make this declaration under the provisions of the Land Tax Assessment Act 1910.

Dated this                                        day of                  19

(Usual/Signature)

 


Register No.                                                                                                              Form No. 1.

Commonwealth of Australia.

Land Tax Assessment Act 1910.

NOTICE OF APPEAL AGAINST ASSESSMENT.

I hereby give notice that I appeal against the Assessment of Land Tax under the above register number, and contained in Notice of Assessment issued by the                       Commissioner of Land Tax,   under date                                   for the reasons that:—

And I require that the Assessment be altered accordingly.

I appeal against the Assessment to the                                                                           Court at

Signature

Postal Address for Service of Notices

Date

Note.—Notwithstanding this appeal the tax as assessed must he paid by the due date, otherwise a penalty of 10 per cent. of the amount of the tax must be paid in addition.

If the appellant succeeds on the appeal, the amount of tax paid by the appellant in excess of the amount determined by the decision on the appeal will be repaid to him.

 


Table I.

PRESENT VALUE OF £1 PER ANNUM PAYABLE FOR ANY NUMBER OF YEARS FROM 1 TO 100.

(Annual payment assumed to be spread uniformly over year.)

Years.

per cent.

Years.

4½ per cent.

Years.

4½ per cent.

 

£

 

£

 

£

1..................

·978

36................

18·060

71................

21·720

2..................

1·914

37................

18·261

72................

21·763

3..................

2·810

38................

18·453

73................

21·805

4..................

3·668

39................

18·637

74................

21·844

5..................

4·488

40................

18·812

75................

21·882

 

 

 

 

 

 

6..................

5·273

41................

18·981

 

 

7..................

6·024

42................

19·142

76................

21·918

8..................

6·743

43................

19·296

77................

21·952

9..................

7·431

44................

19·443

78................

21·985

10..................

8·089

45................

19·584

79................

22·017

 

 

 

 

80................

22·047

11..................

8·719

46................

19·719

 

 

12..................

9·322

47................

19·848

 

 

13..................

9·899

48................

19·972

81................

22·076

14..................

10·451

49................

20·090

82................

22·103

15..................

10·979

50................

20·203

83................

22·130

 

 

 

 

84................

22·155

16..................

11·485

51................

20·312

85................

22·180

17..................

11·969

52................

20·415

 

 

18..................

12·431

53................

20·514

 

 

19..................

12·874

54................

20·609

86................

22·203

20..................

13·298

55................

20·700

87................

22·225

 

 

 

 

88................

22·246

21..................

13·704

56................

20·787

89................

22·267

22..................

14·092

57................

20·870

90................

22·286

23..................

14·464

58................

20·950

 

 

24..................

14·819

59................

21·026

 

 

25..................

15·159

60................

21·099

91................

22·305

 

 

 

 

92................

22·322

26..................

15·485

61................

21·169

93................

22·339

27..................

15·796

62................

21·235

94................

22·356

28..................

16·094

63................

21·299

95................

22·371

29..................

16·380

64................

21·360

 

 

30..................

16·653

65................

21·419

 

 

 

 

 

 

96................

22·386

31..................

16·914

66................

21·475

97................

22·401

32..................

17·164

67................

21·528

98................

22·414

33..................

17·403

68................

21·580

99................

22·427

34..................

17·632

69................

21·629

100................

22·440

35..................

17·861

70................

21·676

 

 


Table II.

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A MALE OF ANY AGE FROM 0 TO 100.

(Annual payment assumed to be spread uniformly over year.)

Age.

4½ per cent.

Age.

4½ per cent.

Age.

4½ per cent.

 

£

 

£

 

£

0..................

16·715

36................

15·270

71................

6·382

1..................

18·935

37................

15·077

72................

6·122

2..................

19·370

38................

14·883

73................

5·862

3..................

19·466

39................

14·683

74................

5·606

4..................

19·489

40................

14·479

75................

5·355

5..................

19·479

 

 

 

 

 

 

41................

14·271

 

 

6..................

19·441

42................

14·055

76................

5·114

7..................

19·380

43................

13·834

77................

4·885

8..................

19·303

44................

13·607

78................

4·673

9..................

19·212

45................

13·373

79................

4·473

10..................

19·109

 

 

80................

4·284

 

 

46................

13·136

 

 

11..................

18·997

47................

12·896

 

 

12..................

18·876

48................

12·653

81................

4·104

13..................

18·749

49................

12·407

82................

3·930

14..................

18·618

50................

12·157

83................

3·754

15..................

18·485

 

 

84................

3·579

 

 

51................

11·904

85................

3·407

16..................

18·350

52................

11·646

 

 

17..................

18·215

53................

11·383

 

 

18..................

18·080

54................

11·116

86................

3·236

19..................

17·945

55................

10·843

87................

3·067

20..................

17·809

 

 

88................

2·907

 

 

56................

10·567

89................

2·752

21..................

17·673

57................

10·288

90................

2·604

22..................

17·536

58................

10·006

 

 

23..................

17·397

59................

9·721

 

2·461

24..................

17·258

60................

9·434

91................

25..................

17·117

 

 

92................

2·325

 

 

61................

9·145

93................

2·180

26..................

16·973

62................

8·855

94................

2·032

27..................

16·825

63................

8·586

95................

1·889

28..................

16·673

64................

8·279

 

 

29..................

16·514

65................

7·995

 

 

30..................

16·350

 

 

96................

1·750

 

66................

7·715

97................

1·605

31..................

16·181

67................

7·440

98................

1·453

32..................

16·006

68................

7·170

99................

1·285

33..................

15·827

69................

6·904

100...............

1·141

34..................

15·645

70................

6·642

 

 

35..................

15·458

 

 

 

 


 

Table III.

PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A FEMALE OF ANY AGE FROM 0 TO 100.

(Annual payment assumed to be spread uniformly over year.).

Age.

4½ per cent.

Age.

4½ per cent.

Age.

4½ per cent.

 

£

 

£

 

£

0..................

17·191

36................

15·915

71................

6·733

1..................

19·157

37................

15·753

72................

6·455

2..................

19·602

38................

15·586

73................

6·185

3..................

19·694

39................

15·416

74................

5·921

4..................

19·718

40................

15·242

75................

5·660

5..................

19·705

 

 

 

 

 

 

41................

15·061

 

 

6..................

19·663

42................

14·874

76................

5·404

7..................

19·605

43................

14·683

77................

5·150

8..................

19·534

44................

14·483

78................

4·901

9..................

19·449

45................

14·278

79................

4·660

10..................

19·355

 

 

80................

4·427

 

 

46................

14·063

 

 

11..................

19·248

47................

13·840

 

 

12..................

19·134

48................

13·607

81................

4·206

13..................

19·015

49................

13·366

82................

3·995

14..................

18·892

50................

13·114

83................

3·794

15..................

18·767

 

 

84................

3·603

 

 

51................

12·854

85................

3·419

16..................

18·643

52................

12·585

 

 

17..................

18·519

53................

12·309

 

 

18..................

18·396

54................

12·028

86................

3·243

19..................

18·274

55................

11·742

87................

3·072

20..................

18·152

 

 

88................

2·908

 

 

56................

11·454

89................

2·750

21..................

18·027

57................

11·162

90................

2·610

22..................

17·902

58................

10·867

 

 

23..................

17·775

59................

10·566

 

 

24..................

17·645

60................

10·259

91................

2·452

25..................

17·514

 

 

92................

2·302

 

 

61................

9·945

93................

2·157

26..................

17·381

62................

9·624

94................

2·023

27..................

17·247

63................

9·295

95................

1·885

28..................

17·110

64................

8·962

 

 

29..................

16·970

65................

8·625

 

 

30..................

16·829

 

 

96................

1·746

 

 

66................

8·289

97................

1·618

31..................

16·685

67................

7·958

98................

1·480

32..................

16·537

68................

7·635

99................

1·306

33..................

16·387

69................

7·322

100................

1·109

34..................

16·232

70................

7·022

 

 

35..................

16·075

 

 

 

 

 

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