Federal Register of Legislation - Australian Government

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Land Tax Act 1927

Authoritative Version
  • - C1927A00029
  • No longer in force
Act No. 29 of 1927 as made
An Act to amend the Land Tax Act 1910-1922.
Date of Assent 22 Dec 1927
Date of repeal 01 Apr 1953
Repealed by Land Tax Abolition Act 1953

LAND TAX.

 

No. 29 of 1927.

An Act to amend the Land Tax Act 1910–1922.

[Assented to 22nd December, 1927.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.)     This Act may be cited as the Land Tax Act 1927.

(2.)  The Land Tax Act 1910–1922 is in this Act referred to as the Principal Act.

(3.)  The Principal Act, as amended by this Act, may be cited as the Land Tax Act 19101927.

2.  After section four of the Principal Act the following section is inserted:—

Reduction of land tax.

“4a.  Notwithstanding anything contained in this Act the land tax payable under the preceding provisions of this Act shall be the amount of land tax as imposed by this Act reduced by ten per centum thereof.”.

Application.

3.  The amendment of the Principal Act made by this Act shall apply to assessments made for the financial year beginning on the first day of July One thousand nine hundred and twenty-seven and each financial year thereafter.