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Land Tax Regulations

Authoritative Version
SR 1927 No. 160 Regulations as made
Principal Regulations; Repeals the Land Tax Regulations 1912.
Gazetted 19 Jan 1928
Date of repeal 15 Jan 1947
Repealed by Land Tax Regulations

STATUTORY RULES.

1927. No. 160.

_________

REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1927.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Land Tax Assessment Act 1910-1927, to come into operation forthwith.

Dated this 22nd day of December, 1927.

STONEHAVEN

Governor-General.

By His Excellency’s Command,

H. E. PRATTEN

for Treasurer.

_____________

LAND TAX REGULATIONS.

Part I.—Introductory.

Short title.

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

2. The Land Tax Regulations 1912 (Statutory Rules 1912, No. 141), as amended to present date are repealed as from the date of the commencement of these Regulations.

Parts.

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

PART I.—Introductory.

PART II.—Returns.

PART III.—Payment of Taxes.

PART IV.—Objections.

PART V.—Review by Valuation Board.

PART VI.—Miscellaneous.

PART VII.—Tables of Calculation of Values.

Definition.

4. In these Regulations, unless the contrary intention appears, "the Act" means the Land Tax Assessment Act 1910-1927 as amended from time to time; and any reference to a form or a table shall be read as a reference to a form or table in The Schedule.

Part II.—Returns.

Landowners Return.

5. 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.

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

Triennial Returns.

6.(1) Every land-owner shall furnish a return in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June One thousand nine hundred and twenty seven, and a similar return triennially thereafter:

1595.—Price 1s.


Provided that for purposes of the assessment of land tax for the financial year commencing on the first day of July One thousand nine hundred and twenty-seven, the Commissioner may accept the return lodged in pursuance of the Regulations repealed by these Regulations, as the return required by this sub-regulation.

(2) The return required by the last preceding sub-regulation shall be furnished to the 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 midnight on the thirtieth day of June in any preceding year.

(3) When any person becomes the owner of land for the first time in any year following a year in respect of which a return is required in accordance with sub-regulation (1) hereof, he shall furnish his first return under these Regulations in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June in the financial year during which he acquired the land. The return shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires.

(4) A land-owner, who has lodged a return in accordance with sub-regulation (1) or sub-regulation (3) hereof, shall, for the remaining financial years, if any, prior to the financial year in respect of which the next succeeding return in Form A or B is required to be lodged, furnish a statement in Form C, 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 Form Ca shall be accepted in lieu of the return in Form C.

Ownership in one State.

7. Any person required to make returns under these Regulations 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 respect of the land owned in severalty only, but shall state in such return the names of the companies and the numbers of shares held in them by such person.

Ownership in several States.

8. When returns are furnished in accordance with paragraph (b) of Regulation 5, 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.

Where returns lodged.

9.(1) Returns made in Form A shall be forwarded to the Deputy Commissioner for the State in which the land is situated.

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

Northern Territory and Seat of Government.

10. For the purpose of these Regulations, North Australia 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.

Returns by Persons other than Taxpayers.

11.(1) The Commissioner may, by notice in the Gazette, require all persons who, on the 30th day of June then last past, were owners of land of a total unimproved value of an amount specified in the notice or upwards (not being less than £3,000) to furnish the returns which by the Act are required to be furnished by taxpayers.


(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.

Time for delivering Returns.

12. Returns for the purposes of the assessment and levy of land tax for each financial year after the financial year 1910-1911, shall be delivered to the Commissioner or the Deputy Commissioner for the State, as the case requires, on or before the 31st day of August in each year:

Provided that nothing in this Regulation shall limit or affect the power of the Commissioner to require returns of land or other particulars at any other times.

Signature of Returns.

13. Every return shall be signed by the owner, 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.

Returns by Companies.

14.(1) The Commissioner may, by notice in the Gazette, require any or all Companies (whether taxpayers or not) to make either or both the following separate returns:—

(a) A return for all the land owned by the Company; and

(b) A return setting forth names and addresses of the share-holders of the Company as at the 30th June then last past and the number of shares held by each shareholder on that date.

(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.

(3) Nothing in this Regulation shall affect the liability of a Company to make any return required to be made by the Act or by any other Regulation.

Partnership Returns.

15.(1) Partnership returns shall be made by any partner resident in the Commonwealth.

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

(3) Each partner shall also make a separate return in his own behalf, including his interest in such partnership.

Returns by Agents for Absentees.

16. 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 Trustees as Trustees.

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

(a) For each separate trust represented by him; and

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


Returns by Joint Owner.

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

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

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

Statement of Value in Returns.

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

Address to be Furnished.

20. 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 these Regulations.

Returns and Notices—How to be Furnished

21. All returns and notices required under the Act and these Regulations to be furnished to the Commissioner or to the Deputy Commissioner, as the case may be, shall be delivered at the proper address on or before such day as may be notified or prescribed.

Postage on Returns.

22. 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.

23. 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.

Owner to give notice of change of Ownership.

24.—(1) Every person required by these Regulations to furnish returns shall within one month after contracting in writing to acquire or part 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, as the case requires.

(2) Any person who fails to send a notice in accordance with this regulation shall be guilty of an offence against these Regulations.

Penalty: Ten pounds.

Social Form of Return.

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

(2) All returns required by the Act and these 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.

Lessee to give Notice of Acquisition of Land by Lease.

26. Every person required by these Regulations to furnish returns shall within one month after acquiring land by lease, send notice of the acquisition to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form G.

Additions to Forms:

27. 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.

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

PART III.—PAYMENT OF TAXES.

Payment of Taxes.

29.(1) Taxes may be paid at the office of the Commissioner or of the Deputy Commissioner in any State in any of the following modes:—

(a) By cash, or bank notes, or cheques.

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

(2) 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.

(3) Except with the express consent of the Commissioner, no money shall be received on account or in part payment of land tax.

(4) 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.—OBJECTIONS.

Form of Objection.

30.—(1) An objection under Section 44k of the Act to an assessment may be made in Form H.

(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.

PART V.—REVIEW BY A VALUATION BOARD.

Amount of deposit to accompany request for review.

31. Where, under section 44k of the Act, the taxpayer in writing requests the Commissioner to refer a decision to a Valuation Board, the taxpayer’s request shall be accompanied by a deposit of 1 per centum of the excess of the amount of the value of the land as determined by the Commissioner after considering the taxpayer’s objection, over the value thereof contended for by the taxpayer:

Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer, shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.

Particulars to be supplied by Commissioner.

32.—(1) The Commissioner in referring a decision to a Valuation Board in accordance with sub-section (1) section 44l of the Act shall furnish the Chairman of the Board with printed or typewritten statements, in quadruplicate, containing—

(a) the name and address of the taxpayer;

(b) full details of the grounds which the taxpayer has stated in his objection as being those upon which he disputes the value assigned to any land in his assessment;


(c) copies of all statements in writing submitted to the Commissioner by or on behalf of the taxpayer, and of all records made by the Commissioner or any officer of representations by or on behalf of the taxpayer, so far as they are relevant to and explanatory of the grounds referred to the Valuation Board; and

(d) The Commissioner’s reasons for disallowing the taxpayer’s claim.

(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b), (c) and (d) of the last preceding sub-regulation.

Notice of Review.

33.(1) The Chairman of a Board shall cause notice to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.

(3) A notice under this regulation may be served either personally or by post, and if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.

Order, place and time of Review:

34.(1) All references for the purpose of review by a Board shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.

(2) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.

Conduct of reviews.

35.—(1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2) All reviews shall take place in public unless the taxpayer otherwise elects. The Chairman shall, before the Board commences its review of an objection, inform the taxpayer or his representative of his right of election.

(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.

(4) Either party to a review may nominate a person to represent him at the review.

(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

Evidence.

36.—(1) A Board may take all evidence on oath or affirmation, and for that purpose the Chairman of the Board, or in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations.


(2) The Chairman of a Board may, and, at the request of the Commissioner or the person representing the Commissioner at the review, shall, by notice in writing, require any person—

(a) to furnish, the Board with such information as, in the opinion of the Commissioner or the person representing the Commissioner at the review, is necessary for the purpose of the review; and

(b) to attend and give evidence before the Board concerning any land the value of which is under review by the Board, and to produce all books, documents and other papers whatever in his custody or under his control relating thereto.

(3) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by Regulation 43 of these Regulations.

Decisions of Boards.

37.—(1) A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall unless the decision has been appealed from, give effect to the decision within 30 days after receipt thereof.

(2) The Board may, from time to time, compile and publish particulars of the valuations determined by the Board.

Attendance of members.

38. Subject to regulation 34, and to necessary loss of time when travelling from place to place to deal with references to the Board—

(a) the Chairman of the Board shall be in attendance on all week days at such place as he may from time to time appoint for the performance of his duties; and

(b) the members of a Board other than the Chairman shall be in attendance at such times and places as may be determined upon by the Chairman for the performance of their duties.

Communications to Board.

39. All communications to a Board shall be addressed to the Chairman of the Board in the care of the Deputy Federal Commissioner of Taxation in the State in which the taxpayer resides.

PART VI.—MISCELLANEOUS.

Public Officers of Companies:

40.—(1) Notice of the appointment of a Public Officer of any Company liable to make returns under these Regulations must be lodged 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:

Provided that in the case of a Company becoming liable to render returns for the first time in any year after the financial year in and for which the first general assessment was made, notice of the appointment of a Public Officer must be lodged not later than the 31st August in the year in and for which the first return by the Company of land owned should be made.

(2) 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, &c.

41.—(1) 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.

(2) 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.

Formal Defects not to vitiate.

42. No assessment, warrant, notice, authority, or proceeding which is, or purports to be, made given or effected under the Act or these 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 these Regulations, and if the persons or property concerned is indicated therein with reasonable sufficiency.

Witnesses’s Expenses.

43. The scale of expenses to be allowed to persons required to attend and give evidence under section 65 of the Act shall be as follows:—

If resident at place of hearing or within four miles.

If resident beyond four miles from place of hearing.

 

Per diem.

Per diem.

 

£

s.

d.

£

s.

d.

Labourers and other ordinary witnesses..........

0

7

6

0

10

0

Mechanics, clerks, master tradesmen, yeomen, and farmers.................................................................

0

10

0

0

15

0

Engineers, surveyors, accountants, auctioneers, bankers, bank managers, merchants, professional men and esquires....................................................

1

0

0

1

10

0

Police and constabulary..................................

Amount of pay lost, and if stationed out of the town, 2s. 6d. extra

Travelling expenses, if witness resides more than four miles from the place of hearing, the sum reasonably and actually paid.

Address of Taxpayers.

44. For the purpose of any notice under the Act or these 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.


Leasehold Estates.

45. In the case of land coming under section 28 of the Act, the part of the unimproved value of the land corresponding to the unexpired term of the lease as mentioned in Section 28 (3) (a) of the Act shall be calculated under Table I upon the assumption that the annual unimproved value of the land is 4½ per centum of the capital unimproved value.

Allowance on Account of Onerous Conditions.

46. For the purpose of an assessment under Section 28 (3) (b) of the Act of the amount (if any) which ought to be added to the value of the rent reserved under a lease on account of onerous conditions imposed upon the lessee for constructing buildings, works, or other improvements upon the land, or expending money thereon, Table IV. shall be applied for the purpose of ascertaining the sinking fund required to replace the value of expenditure under onerous conditions as may be determined upon by the Commissioner.

Service of Notice.

47. 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.

48. 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.

49.—(1) 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.

(2) Such 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.

50. When the Commissioner, in the exercise of any power vested in him by the Act or these 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.

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

PART VII.—TABLES OF CALCULATION OF VALUES.

Calculation of Values.

52. For the purposes of sections 25, 27, 28 and 34 of the Act the unimproved value of—

(a) land held by a legal 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 under a lease made or agreed to be made after the commencement of the Act, not being a


lease made in pursuance of an agreement made before the commencement of the Act;

(c) a leasehold estate in land under a lease made or agreed to be made before the commencement of the act;

(d) an estate of freehold arising by virtue of a lease for life under a lease or an agreement for a lease;

(e) an annuity charged on land under a settlement made before 1st July, 1910, or under the will of a testator who died before that day,

shall be calculated as follows:—

(1) The value under paragraph (a) shall be the principal sum which, at 4½ per centum per annum, simple interest, would produce an annual sum equal to the rent which the tenant for life obtains for the land, or which, if he let the land, he ought reasonably to be able to obtain:

Provided that if the value thus obtained exceeds the actual unimproved value of the land, the actual unimproved value of the land shall be taken as the value under paragraph (a).

(2) The value under paragraph. (b) shall be calculated as follows:—

(i) In cases where the lease is for a fixed period of years, under Table I;

(ii) In cases where the lease is for a term of years, but determinable upon the death of any person—

(A) under Table I.; or

(B) under Table II. or Table III. as the case requires,

whichever gives the lower value.

(3) The value under paragraph (c) shall be calculated as follows:—

(i) where the lease is for a fixed period of years. In cases where the rent reserved by the lease varies during the currency of the lease, under tables I and V.; in all other cases, under Table I.

(ii) where the lease is for a term of years, but determinable on the death of any person. In cases where the rent reserved by the lease varies during the currency of the lease, under—

(A) Tables I. and V.; or

(B) Tables II. and V. or Tables III. and V. as the case requires,

whichever gives the lower value.

In cases where the rent reserved by the lease does not vary during the currency of the lease, under—

(A) Table I.; or

(B) Table II. or Table III. as the case requires, whichever gives the lower value.


(4) The value under paragraph (d) shall be calculated as follows:—

(i) In cases where the lease was made or agreed to be made before the commencement of the Act—

(A) where the rent reserved under the lease varies during the currency of the lease, under Tables II. and V., or Tables III. and V. as the case requires;

(B) where the rent reserved under the lease does not vary during the currency of the lease, under Table II. or Table III., as the case requires;

(ii) In cases where the lease was made, or agreed to be made, after the commencement of the Act, not being a lease made in pursuance of an agreement made before the commencement of the Act under Table II. or Table III. as the case requires.

(5) The value under paragraph (e) shall be calculated on the basis of 4½ per centum, as follows:—

(i) In cases where the annuity is payable during the life of any person under Table II, or Table III, as the case requires;

(ii) In cases where the annuity is payable for a fixed period, under Table I.

Calculation of Sinking Funds.

53. In all cases in which it is necessary for purposes of an assessment to ascertain a Sinking Fund required to replace a sum of money during a number of years, Table IV. shall be applied.

_______________


The Schedule.

Form A.

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

 

Reg. No.

This Return and all Correspondence relating thereto should be addressed to the—

 
 


Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

_____________

RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE 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 1910-1927 and the Regulations thereunder with respect to all land owned in one or more of the capacities stated above as at midnight on the thirtieth day of June,        according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

 

 

For Office use only.

Land owned (particulars within) the unimproved value of which is...............

£

 

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

£

 

Taxable Value........................................................................

£

 

If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight on 30th June,

Deductions Claimed from Unimproved Value.

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4.

Unimproved Value of Annuity Charge. Particulars, page 3.

Deductions under Section 38 (7) or 38a of the Act.

 

 

 

 

 

 

 

Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes).

Amount of Deduction Claimed.

Total Deductions Claimed.

 

 

 

 

 

 

Name of Beneficiary and Relationship to Settler or Testator.

Residential Address.

Share.

 

 

 

 

 

 

 

 

 

 

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)

_____________________________________________________________________________________


Declaration No. 1.—To be made by all Persons other than the Public Officer of a Company.

This declaration should be made by resident owners and by agents for absentee owners.

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 midnight on the thirtieth day of June,

And I further declare that the improved value stated therein against each parcel is 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 bona fide seller would require, and the unimproved value stated therein against each parcel is 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 bona 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 1910-1927.

Dated this                                 day of                                            19

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

(Occupation)

(Usual Signature)

(Address)

(To be signed by all resident taxpayers in person, if in Australia.)

Declaration No. 2.—To be made (in addition to Declaration No. l) by all Owners Permanently Residing in Australia.

This declaration should be made by all resident owners but not by joint owners, trustees, or by agents for absentee owners.

I, the person making the foregoing return, do solemnly and sincerely further declare that I reside 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 1910-1927.

Dated this                                                 day of                                    19

(Usual Signature)

This Return is made—

(To be signed by all resident taxpayers

In the capacity of*                                                                       in person, if in Australia.)

_________

Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the 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 stated above as at midnight on the thirtieth day of June.

And I further declare that the improved value stated therein against each parcel is 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 bona fide seller would require, and the unimproved value stated therein against each parcel is 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 bona 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 1910-1927 and as such Public Officer as aforesaid.

Dated this                        day of                                                   19

(Usual Signature)

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


(2)

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

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. of each parcel.

Country.

Parish.

No. of Portion, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Number in Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

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

Reference to Registered Title.

Improved Value of each parcel of Land owned.

Unimproved Value of each parcel of Land owned.

This space for Office use only.

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 of leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

(3)

 

 

 

Particulars OF Landcontinued.

Consecutive No. 1st Column on Page 2

Particulars of Improvements on or appertaining to Lands shown on page 2 to be stated here in all cases except Leasehold Land.

Particulars re Land charged with Annuity.

Description and Extent of each Separate Class of Improvement made to the Land.

Value to the Property of each Separate Class of Improvement as at 30th June.

Full Name and Residential Address of Annuitant.

Date of Birth of Annuitant.

If Annuity is Paid from the Income of Realty and Personalty state the Value of the Personalty at 30th June.

Unimproved Value of the Charged Land at 30th June,

Date of Settlement creating Annuity. If under a Will state Date of Testator’s Death.

Total Amount of Annuity.

Consecutive Number on Page 2 of Parcels charged with. Annuity.

 

 

£

 

 

£

£

 

£

 

 

Particulars re Land owned as *Legal Tenant for Life.

A separate sheet should be attached showing the gross rental, outgoings in detail, and net rental, for the year ended 30th June,   in respect of each separate parcel of land owned as legal life tenant; or if the legal tenant for life so desires, the net rental may be taken as 4½ per cent. of the unimproved value of the land. If the preference is that the latter course should be adopted the fact should be indicated in the space hereunder.

 

 

 

 

*A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.


(4)

For Land Leased, Fill in Particulars under the Following Heads:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. 1st Column on page 2.

Date of Lease or of Agreement for Lease.

Term of Lease.

If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists.

Annual Rental Reserved by the Lease.

Amount to be Expended by Lessee under Covenants for Buildings or other Improvements, or Amount of Fine, Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given.

Did Lessee ever own the Land ? If so, up to what Date ?

Owner or Lessor, or Lessee.

Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection.

Freehold Values of Land at Date of Lease.

Freehold Value at 30th June.

Date of Commencement.

Period.

Name in Full.

Address.

Improved.

Unimproved.

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.



 

Form B.

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

Reg. No.

 

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

 
 

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

_________

RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE 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 1910-1927 and the Regulations thereunder with respect to all land within the Commonwealth owned in one or more of the capacities stated above as at midnight on the thirtieth day of June, according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

 

 

For Office use only.

Land owned (particulars within) the unimproved value of which is. £

 

 

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

 

 

Taxable Value...................... £

 

 

If the Owner is shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight on 30th June,

Deductions Claimed from Unimproved Value.

 

 

 

 

 

 

 

 

 

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4.

Unimproved Value of Annuity-Charge. Particulars, page 3.

Deductions under Section 38 (7) or 38A of the Act.

Total Deductions Claimed.

Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes).

Amount of Deduction Claimed.

Name of Beneficiary and Relationship to Settlor or Testator.

Residential Address.

Share.

 

 

 

 

 

 

 

 

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)


Declaration No. 1.—To be made by all Persons other than the Public Officer OF A Company.

This declaration should be made by resident owners and by agents for absentee owners.

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 midnight on the thirtieth day of June,

And I further declare that the improved value stated therein against each parcel is the capital sum which the fee-simple of the land might he expected to realize if offered for sale on such reasonable terms and conditions as a bona fide seller would require, and the unimproved value stated therein against each parcel is 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 bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or required 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 1910-1927.

Dated this                                                            day of                                       19

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

(Occupation)

(Usual Signature)

(Address)

(To be signed by all resident taxpayers

in person, if in Australia.)

Declaration No. 2.—To be made (in addition to Declaration No. 1) by all Owners Permanently Residing in Australia.

This declaration should be made by resident owners but not by joint owners, trustees, or by agents for absentee owners

I, the person making the foregoing return, do solemnly and sincerely further declare that I reside 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 1910-1927.

Dated this                                                 day of                                                  19

(Usual Signature)

(To be signed by all resident taxpayers in person, if in Australia.)

This Return is made—

In the capacity of*

_____________

Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the 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 stated above as at midnight on the thirtieth day of June,

And I further declare that the improved value stated therein against each parcel is 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 bona fide seller would require, and the unimproved value stated therein against each parcel is 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 bona 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 1910-1927 and as such Public Officer as aforesaid.

Dated this                                                             day of                                      19

(Usual Signature)

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

1595—2



(2)

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 Portion, &c.

City, Municipality, Town, Village, &c.

Name of Street.

Number in Street.

Section or Subdivision No.

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

Nature of Estate, e.g., Freehold, Life Tenancy, Conditional Purchase, Selection, Leasehold,* &c. (Additional particulars in regard to Leaseholds must be furnished on page 4.)

Reference to Registered Title.

Improved Value of each parcel of Land owned.

Unimproved Value of each parcel of Land owned.

This space for Office use only.

Frontage.

Depth.

Area.

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 right of purchase. Land occupied, used, or controlled, although not owned and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

(3)

Particulars of Landcontinued.

Consecutive No,.1st Column on Page 2,

Particulars of Improvements on or appertaining to Lands shown on page 2 to be stated here in all cases except Leasehold Land.

Particulars re Land charged with Annuity.

Description and Extent of each Separate Class of Improvement made to the Land.

Value to the Property of each Separate Class of Improvement as at 30th June.

Full Name and Residential Address of Annuitant.

Date of Birth of Annuitant.

If Annuity is Paid from the Income of  Realty and Personalty state the Value of the Personalty at 30th June.

Unimproved Value of the Charged Land at 30th June.

Date of Settlement creating Annuity.

If under a Will state Date of Testator’s Death.

Total Amount of Annuity.

Consecutive Number on Page 2 of Parcels charged with Annuity.

 

 

£

 

 

£

£

 

£

 

 

 

 

 

 

 

Particulars re Land owned as *Legal Tenant for Life.

A separate sheet should be attached showing the gross rental, outgoings in detail, and net rental, for the year ended 30th June,   in respect of each separate parcel of land owned as legal life tenant; or if the legal tenant for life so desires, the net rental may be taken as 4½ per cent. of the unimproved value of the land. If the preference is that the latter course should be adopted, the fact should be indicated in the space hereunder.

* A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.


(4)

For Land Leased, fill in Particulars under the following Heads:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. 1st Column on Page 2.

Date of Lease or of Agreement of Lease.

Term of Lease.

If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists.

Annual Rental Reserved by the Lease.

Amount to be Expended by Lessee under Covenants for Buildings or other Improvements, or Amount of Fine, Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given.

Did Lessee ever own the Land ? If so, up to what Date ?

Owner or Lessor, or Lessee.

Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection.

Freehold Values of Land at Date of Lease.

Freehold Value at 30th June.

Date of Commencement.

Period.

Name in Full.

Address

Improved.

Unimproved.

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.

_____________________________


Reg. No.                                                                                                                               Form C.

This Return and all Correspondence relating thereto should be addressed to the—

 

 

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE 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 1910-1927 and the Regulations thereunder with respect to all land within the Commonwealth owned in one or more of the capacities stated above as at midnight on the thirtieth day of June,            according to the several particulars herein set forth, and of all deductions at such date as are allowed by law.

Unimproved value of land included in return of land owned at 30th June,

For Office use only.

(a) the value whereof had not altered since 30th June,................................... £

 

(b) the value whereof had altered since 30th June, (particulars as per (a) within)          £

 

Deduct

 

Unimproved value (as per return of land owned at 30th June, ) of land sold between midnight on 30th June, , and midnight on 30th June, , (particulars as (b) within)     £

 

Add

 

Unimproved value of land purchased since midnight on 30th June, , and owned at midnight on 30th June, (particulars as per (c) within).......................................................... £

 

Unimproved value of leasehold estate (see explanatory notes pp. 3 and 4) in land acquired by lease since midnight on 30th June, and leased at midnight on 30th June, (particulars as per (c) within)         £

 

Total Unimproved Value as at midnight on 30th June,.............. £

 

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

 

Taxable Value...................... £

 

 

If the Owner is a shareholder in a Company owning land within the Commonwealth state Name of Company and No. of shares held at midnight on 30th June.

Deductions Claimed from Unimproved Value.

 

 

 

 

 

 

 

 

 

Statutory Deduction of £5,000.

Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4.

Unimproved Value of Annuity Charge, Particulars, page 3.

Deductions under Section 38 (7) or 38A of the Act.

Total Deductions Claimed.

Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes).

Amount of Deduction Claimed.

Name of Beneficiary and Relationship to Settlor or Testator.

Residential Address.

Share.

 

 

 

 

 

 

 

 

(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)


Declaration. No. 1—To be made by all Persons other than the Public Officer of a Company.

This declaration should be made by resident owners and by agents for absentee owners.

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 midnight on the thirtieth day of June.

And I further declare that the improved value stated therein against each parcel is 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 bona fide seller would require and the unimproved value stated therein against each parcel is 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 bona 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 1910-1927.

Dated this                                                 day of                                                   19

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

(Occupation)

(Usual Signature)

(To be signed by all resident taxpayers in person, if in Australia.)

(Address)

__________

Declaration No. 2.—To be made (in addition to Declaration No. 1) by all Owners Permanently Residing in Australia.

This declaration should be made by all resident owners but not by joint owners, trustees, or by agents for absentee owners.

I, the person in whose name the foregoing return is made, do solemnly and sincerely further declare that I reside 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 1910-1927.

Dated this                                                 day of                                      19

(Usual Signature)

This Return is made—                                                             (To be signed by all resident taxpayers

In the capacity of*                                                                   in person, if in Australia.)

Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the 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 stated above as at midnight on the thirtieth day of June,

And I further declare that the improved value stated therein, against each parcel is 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 bona fide seller would require, and the unimproved value stated therein against each parcel is 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 bona 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 1910-1927 and as such Public Officer as aforesaid.

Dated this                                    day of                                                   19

(Usual Signature)

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


(2)

Particulars of Land.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. of each parcel.

County, District, or Subdivsion.

Hundred, Parish, or Location.

No. of Portion, &c.

City Municipality. Town, Village, &c.

Name of Street.

Number in Street.

 

Lot or Allotment No.

City and Town Lots, &c.

Country Land.

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

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

Reference to Registered Title.

Improved Value of each parcel of Land owned.

Unimproved Value of each parcel of Land owned.

This space for Office use only.

Section or Subdivision No.

Frontage.

Depth.

Area.

Book.

No.

Vol.

Folio.

 

 

 

 

 

 

 

 

 

ft. in

ft. in

A. R. P.

 

 

 

 

 

£

 

 

(a) Land owned at midnight on 30th June,

June,

 

,and included in return of land owned at 30th June,    , the value whereof had altered since 30th (Each distinct parcel of land must be shown separately.)

(b) Land Held at midnight on 30th June,       , and sold between midnight on 30th June,        , and midnight on 30th June,    , possession whereof was given to the purchasers before midnight on 30th June,

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.

If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space and a separate Schedule should be furnished.

Particulars respecting land leased must also be shown on page 4.


(3)

Particulars of Landcontinued.

 

 

 

 

Consecutive No. 1st Column,

 on Page 2.

Particulars of Improvements on or appertaining to Lands shown on page 2 to be stated here in all cases except Leasehold Land.

Particulars re Land charged with Annuity.

Description and Extent of each Separate Class of Improvement made to the Land.

Value to the Property of each Separate Class of Improvement as at 30th June.

Full Name and Residential Address of Annuitant.

Date of Birth of Annuitant.

If Annuity is Paid from the Income of Realty and Personalty state the Value of the Personalty at 30th June.

Unimproved Value of the Charged Land at 30th June.

Date of Settlement creating Annuity. If under a Will state Date of Testator’s Death.

Total Amount of Annuity.

Consecutive Number on Page 2 of Parcels charged with Annuity.

 

 

£

 

 

£

£

 

£

 

Particulars re Land owned as *Legal Tenant for Life.

A separate sheet should be attached showing the gross rental, outgoings in detail, and net rental, for the year ended 30th June,    in respect of each separate parcel of land owned as legal life tenant; or if the legal tenant for life so desires, the net rental may be taken as 4½ per cent. of the unimproved value of the land. If the preference is that the latter course should be adopted, the fact should be stated in the space hereunder.

* A legal tenant for life is a person in whom land is vested for an estate for life in possession. If the land is vested in trustees the life tenant is not a legal life tenant, and the land is assessable on its full unimproved value.

________________________________________

(4)

For Land Leased, fill in Particulars under the following Heads:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. 1st Column on Page 2

  on Page 2.

Date of Lease or of

Agreement for Lease.

Term of Lease.

If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists.

Annual Rental Reserved by the Lease.

Amount to be Expended by Lessee under Covenants for Buildings or other Imrprovements, or Amount of Fine, Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given.

Did Lessee ever own the Land ? If so, up to what Date?

Owner or Lessor, or Lessee.

Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection.

Freehold Values of Land at Date of Lease.

Freehold Value at 30th June.

Date of Commencement.

Period.

Name in Full.

Address.

Improved.

Unimproved.

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.

 


Form 92.

Commonwealth of Australia.

LAND TAX ASSESSMENT ACT 1910-1927.

Regulation No.

I                          declare that I have not bought sold or leased any land between the thirtieth day of June 19     , and the thirtieth day of June 19  , and I agree to be bound by the improved and unimproved values of my land and the values of improvements thereon as set out in the return made by me for the assessment for the financial year 19     -19

I also declare that the particulars set out hereunder where they apply to this case are full and correct.

I make this declaration in the capacity of

Signature

Address for service of Notices

Dated                                this day                                                of 19

Particulars referred to

Name, &c., of beneficiaries or joint owners as at 30th June, 19

Changes in shareholders in companies since 30th June, 19

Changes in particulars relating to leasehold land since 30th June, 19

_________

Form D.

Commonwealth of Australia.

NOTICE OF ALIENATION UNDER REGULATION 24.

Sir,                                                                                                                               19

In accordance with Regulation 24, under the Land Tax Assessment Act 1910-1927, 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 1910-1927.

Notice of Alienation under Regulation 24.

Name of Owner or Mortgagor                                                                       Reg. No.                                    Purchaser—

Name of Mortgagee in possession                                                                                                                                                                                 (Name in full)

Occupation                                                                                                                                                                      (Occupation)

Address                                                                                                                                                                            (Address)

Description of Land.

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. on page 2 of Vendor’s last 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 as per Vendor's last return.

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 1910-1927.

Dated this           day of           19

Usual Signature

£

£

£

 

£

£

£


Form E.

Commonwealth of Australia.

NOTICE OF PURCHASE UNDER REGULATION 24.

Sir,                                                                                                                                      19

In accordance with Regulation 24, under the Land Tax Assessment Act 1910-1927 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 1910-1927.

Notice of Purchase under Regulation 24.

Vendor—

Name of Purchaser.                                                                                      Reg. No.                                                                                                                     (Name in full)

Occupation                                                                                                                                                                      (Occupation)

Address                                                                                                                                                                            (Address)

Description of Land.

 

 

 

 

 

 

 

 

 

 

 

 

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 as at date of sale.

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 1910-1927.

Dated this                     day of             19

Usual Signature

£

£

£

 

£

£

£


Register No.

Land Tax Assessment Act 1910-1927.

Form F.

NOTICE OF ALIENATION UNDER REGULATION 24 BY (Name of Company).

Schedule of Lands Disposed of.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Consecutive No. on Page 2 of Vendor's last 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 as per Vendor's last return.

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.

Book.

No.

Vol.

Folio.

Name in Full.

Occupation.

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

£

£

£

£

 

£

£

£

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 1910-1927.

Dated this                         day of                     19

(Usual Signature)


Form G.

Land Tax Assessment Act 1910-1927.

NOTICE OF ACQUISITION OF LAND BY LEASE.

Regulations 26.

Name of Lessee                                               Reg. No.                                              Name of

Lessor

Occupation                                                                                                                  Occupation

Address                                                                                                                       Address

Description of Land Leased.

 

 

 

 

 

 

County.

Parish.

City, Municipality, Town, Village, &c.

Name of Street.

Section.

Allotment.

Area of Country Lands and Dimensions of City or Town Lands.

Reg. No. of Lease.

Date of Lease.

Period of Lease.

Is Lease an Original or a Sub-lease?

If a Sub-lease state Name and Address of Mesne Lessee.

 

 

 

 

 

 

 

 

 

 

 

 

If the Land leased comes under any of the headings printed on the back hereof, fill in the columns below

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 I make this declaration under the provisions of the Land Tax Assessment Act 1910-1927.

Dated this    day of                           19

Usual Signature

Heading under which Land comes.

Rent Reserved under Lease.

Amount to be expended by Lessee under Covenants for buildings or other improvements, or Amount of Fine, Premium, or Foregift payable by the Lessee to the Owner. Full details to be given.

Freehold Values at Date of Lease.

Improved.

Unimproved

 

 

 

£

£

_______________


Form H.

Register No.

Commonwealth of Australia.

Land Tax Assessment Act 1910-1927.

NOTICE OF OBJECTION AGAINST ASSESSMENT.

I hereby give notice that I object to 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                                                             following reasons,* namely:—

Signature

Postal Address for service of Notices

Date

* The taxpayer should set out each ground of objection separately. The grounds of objection relating to values assigned to land in the assessment should be stated separately and clearly distinguished from any other grounds of objection.

All grounds of objection which raise questions of law should be set forth separately from all other grounds.

The full reasons for each ground of the objection stated in the notice of the objection must be set forth therein.

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

If the taxpayer succeeds on the objection, either upon discussion thereof with the Commissioner or the Deputy Commissioner, or upon reference to the Valuation Board or to the Supreme Court of the State or the High Court as the case requires, 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.

Section 49 (3) of the Act also provides as follows:—

“(3.) Whenever land tax has been paid, whether upon an original assessment or upon an alteration or addition thereto, and an objection or appeal against the assessment, alteration or addition has been lodged by the taxpayer within the prescribed time, the amount of tax in dispute shall be refunded to the taxpayer at the expiration of six months from the date of payment if the matter has not then been finally determined, and shall not be repayable (whether under any alteration of the assessment or otherwise) until the matter has been finally determined:

Provided that in any case in which on the application of a taxpayer the determination of an objection or the hearing of an appeal has been postponed the said period of six months shall be extended by the addition of the period of the postponement.”


TABLE I.

PRESENT VALUE OF £1 PAYABLE FOR (a) ANY NUMBER OF MONTHS UP TO FIVE YEARS, AND (b) FOR ANY NUMBER OF YEARS UP TO 100.

(Payments assumed to be spread uniformly over a year.)

(A)

Unexpired Term of Lease.

Multiplier.

Unexpired Term of Lease.

Multiplier.

Unexpired Term of Lease.

Multiplier.

Years.

Months.

 

Years.

Months.

 

Years.

Months.

 

 

1

.083

1

9

1.684

3

5

3.172

 

2

.166

1

10

1.761

3

6

3.244

 

3

.249

1

11

1.838

3

7

3.315

 

4

.331

2

..

1.914

3

8

3.386

 

5

.413

2

1

1.991

3

9

3.457

 

6

.495

2

2

2.067

3

10

3.528

 

7

.576

2

3

2.142

3

11

3.597

 

8

.657

2

4

2.217

4

..

3.668

 

9

.738

2

5

2.293

4

1

3.737

 

10

.818

2

6

2.367

4

2

3.807

 

11

.898

2

7

2.442

4

3

3.876

1

..

.978

2

8

2.516

4

4

3.945

1

1

1.058

2

9

2.590

4

5

4.014

1

2

1.137

2

10

2.664

4

6

4.082

1

3

1.216

2

11

2.737

4

7

4.151

1

4

1.295

3

..

2.810

4

8

4.219

1

5

1.373

3

1

2.883

4

9

4.286

1

6

1.451

3

2

2.956

4

10

4.354

1

7

1.530

3

3

3.028

4

11

4.421

1

8

1.607

3

4

3.100

5

..

4.488


(B)

Years.

4½ per cent.

Years.

4½ per cent.

Years.

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

76

21.918

7

6.024

42

19.142

77

21.952

8

6.743

43

19.296

78

21.985

9

7.431

44

19.443

79

22.017

10

8.089

45

19.584

80

22.047

 

 

 

 

 

 

11

8.719

46

19.719

81

22.076

12

9.322

47

19.848

82

22.103

13

9.899

48

19.972

83

22.130

14

10.451

49

20.090

84

22.155

15

10.979

50

20.203

85

22.180

 

 

 

 

 

 

16

11.485

51

20.312

86

22.203

17

11.969

52

20.415

87

22.225

18

12.431

53

20.514

88

22.246

19

12.874

54

20.609

89

22.267

20

13.298

55

20.700

90

22.286

 

 

 

 

 

 

21

13.704

56

20.787

91

22.305

22

14.092

57

20.870

92

22.322

23

14.464

58

20.950

93

22.339

24

14.819

59

21.026

94

22.356

25

15.159

60

21.099

95

22.371

 

 

 

 

 

 

26

15.485

61

21.169

96

22.386

27

15.796

62

21.235

97

22.401

28

16.094

63

21.299

98

22.414

29

16.380

64

21.360

99

22.427

30

16.653

65

21.419

100

22.440

 

 

 

 

 

 

31

16.914

66

21.475

 

 

32

17.164

67

21.528

 

 

33

17.403

68

21.580

 

 

34

17.632

69

21.629

 

 

35

17.851

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.

Age.

4½ per cent.

0

18.084

25

17.785

50

12.809

75

5.349

1

19.826

26

17.645

51

12.545

76

5.108

2

20.064

27

17.500

52

12.274

77

4.873

3

20.084

28

17.351

53

11.997

78

4.645

4

20.056

29

17.196

54

11.711

79

4.424

 

 

 

 

 

 

 

 

5

20.008

30

17.036

55

11.421

80

4.208

6

19.943

31

16.870

56

11.124

81

3.997

7

19.866

32

16.700

57

10.821

82

3.791

8

19.780

33

16.524

58

10.513

83

3.592

9

19.687

34

16.344

59

10.203

84

3.399

 

 

 

 

 

 

 

 

10

19.588

35

16.157

60

9.889

85

3.216

11

19.483

36

15.965

61

9.572

86

3.040

12

19.373

37

15.770

62

9.253

87

2.870

13

19.259

38

15.569

63

8.931

88

2.704

14

19.142

39

15.363

64

8.607

89

2.547

 

 

 

 

 

 

 

 

15

19.025

40

15.155

65

8.283

90

2.396

16

18.908

41

14.940

66

7.961

91

2.254

17

18.791

42

14.722

67

7.639

92

2.118

18

18.673

43

14.499

68

7.325

93

1.990

19

18.554

44

14.272

69

7.016

94

1.869

 

 

 

 

 

 

 

 

20

18.432

45

14.040

70

6.716

95

1.754

21

18.309

46

13.805

71

6.421

96

1.643

22

18.184

47

13.564

72

6.137

97

1.533

23

18.055

48

13.318

73

5.863

98

1.419

24

17.922

49

13.067

74

5.601

99

100

1.287

1.131


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.

per cent.

Age.

4½ per cent.

Age.

4½ per cent.

Age

per cent.

0

18.593

25

18.212

50

13.790

75

6.025

1

20.055

26

18.089

51

13.524

76

5.762

2

20.284

27

17.965

52

13.247

77

5.506

3

20.305

28

17.836

53

12.963

78

5.256

4

20.282

29

17.705

54

12.670

79

5.011

 

 

 

 

 

 

 

 

5

20.240

30

17.570

55

12.372

80

4.771

6

20.182

31

17.432

56

12.068

81

4.535

7

20.112

32

17.290

57

11.756

82

4.304

8

20.034

33

17.144

58

11.439

83

4.077

9

19.949

34

16.994

59

11.117

84

3.853

 

 

 

 

 

 

 

 

10

19.857

35

16.841

60

10.794

85

3.635

11

19.760

36

16.682

61

10.467

86

3.424

12

19.660

37

16.520

62

10.140

87

3.225

13

19.558

38

16.352

63

9.810

88

3.035

14

19.452

39

16.177

64

9.481

89

2.858

 

 

 

 

 

 

 

 

15

19.345

40

15.998

65

9.149

90

2.688

16

19.236

41

15.813

66

8.819

91

2.525

17

19.128

42

15.621

67

8.486

92

2.369

18

19.018

43

15.422

68

8.157

93

2.220

19

18.908

44

15.215

69

7.828

94

2.078

 

 

 

 

 

 

 

 

20

18.797

45

15.001

70

7.503

95

1.940

21

18.683

46

14.777

71

7.185

96

1.803

22

18.569

47

14.543

72

6.877

97

1.667

23

18.452

48

14.301

73

6.581

98

1.526

24

18.333

49

14.051

74

6.299

99

100

1.367

1.187


TABLE IV.

________

ANNUAL SUM WHICH ACCUMULATED AT COMPOUND INTEREST WILL AMOUNT TO £1 AT THE END OF ANY NUMBER OF YEARS FROM 1 TO 100.

Years.

4½ per cent.

Years.

4½ per cent.

Years.

4½ per cent.

 

£

 

£

 

£

1

.97815

36

.01135

71

.00202

2

.47832

37

.01074

72

.00193

3

.31180

38

.01017

73

.00184

4

.22863

39

.00964

74

.00176

5

.17880

40

.00914

75

.00168

 

 

 

 

 

 

6

.14563

41

.00867

76

.00161

7

.12198

42

.00823

77

.00154

8

.10428

43

.00781

78

.00147

9

.09055

44

.00742

79

.00140

10

.07960

45

.00705

80

.00134

 

 

 

 

 

 

11

.07067

46

.00670

81

.00128

12

.06325

47

.00636

82

.00122

13

.05700

48

.00605

83

.00117

14

.05167

49

.00576

84

.00112

15

.04706

50

.00548

85

.00107

 

 

 

 

 

 

16

.04305

51

.00522

86

.00102

17

.03953

52

.00497

87

.00097

18

.03642

53

.00473

88

.00093

19

.03366

54

.00450

89

.00089

20

.03118

55

.00429

90

.00085

 

 

 

 

 

 

21

.02895

56

.00409

91

.00082

22

.02694

57

.00390

92

.00078

23

.02512

58

.00372

93

.00075

24

.02346

59

.00354

94

.00071

25

.02195

60

.00338

95

.00068

 

 

 

 

 

 

26

.02056

61

.00322

96

.00065

27

.01929

62

.00307

97

.00062

28

.01812

63

.00293

98

.00060

29

.01703

64

.00280

99

.00057

30

.01603

65

.00267

100

.00055

 

 

 

 

 

 

31

.01511

66

.00255

 

 

32

.01424

67

.00243

 

 

33

.01344

68

.00232

 

 

34

.01270

69

.00222

 

 

35

.01200

70

.00212

 

 


TABLE V.

________

PRESENT VALUE OF £1 DUE AT THE END OF ANY NUMBER OF YEARS FROM 1 TO 100.

Years.

4½ per cent.

Years.

4½ per cent.

Years.

per cent.

 

£

 

£

 

£

1

.95694

36

.20503

71

.04393

2

.91573

37

.19620

72

.04204

3

.87630

38

.18775

73

.04023

4

.83856

39

.17967

74

.03849

5

.80245

40

.17193

75

.03684

 

 

 

 

 

 

6

.76790

41

.16453

76

.03525

7

.73483

42

.15744

77

.03373

8

.70319

43

.15066

78

.03228

9

.67290

44

.14417

79

.03089

10

.64393

45

.13796

80

.02956

 

 

 

 

 

 

11

.61620

46

.13202

81

.02829

12

.58966

47

.12634

82

.02707

13

.56427

48

.12090

83

.02590

14

.53997

49

.11569

84

.02479

15

.51672

50

.11071

85

.02372

 

 

 

 

 

 

16

.49447

51

.10594

86

.02270

17

.47318

52

.10138

87

.02172

18

.45280

53

.09701

88

.02079

19

.43330

54

.09284

89

.01989

20

.41464

55

.08884

90

.01903

 

 

 

 

 

 

21

.39679

56

.08501

91

.01821

22

.37970

57

.08135

92

.01743

23

.36335

58

.07785

93

.01668

24

.34770

59

.07450

94

.01596

25

.33273

60

.07129

95

.01527

 

 

 

 

 

 

26

.31840

61

.06822

96

.01462

27

.30469

62

.06528

97

.01399

28

.29157

63

.06247

98

.01338

29

.27902

64

.05978

99

.01281

30

.26700

65

.05721

100

.01226

 

 

 

 

 

 

31

.25550

66

.05474

 

 

32

.24450

67

.05239

 

 

33

.23397

68

.05013

 

 

34

.22390

69

.04797

 

 

35

.21425

70

.04590

 

 

______________________

By Authority: H. J. Green, Government Printer, Canberra.