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Land Tax Assessment Act 1928

Authoritative Version
  • - C1928A00034
  • No longer in force
Act No. 34 of 1928 as made
An Act to amend sections thirteen, forty-nine of the Land Tax Assessment Act 1910-1927.
Date of Assent 22 Sep 1928
Date of repeal 01 Apr 1953
Repealed by Land Tax Abolition Act 1953

LAND TAX ASSESSMENT.

 

No. 34 of 1928.

An Act to amend sections thirteen, forty-four l and forty-nine of the Land Tax Assessment Act 1910-1927.

[Assented to 22nd September, 1928.]

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 Assessment Act 1928.

(2.)    The Land Tax Assessment Act 1910-1927 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 Assessment Act 1910-1928.

Land exempted from tax.

2.  Section thirteen of the Principal Act is amended—

(a) by omitting sub-paragraph (5.) from paragraph (g) thereof; and

(b) by inserting the following paragraph at the end of the section:—

“(i) all land used and occupied for the purpose of holding agricultural shows or shows of the like character, and owned by, or held in trust for, a society which is established for the purpose of holding such shows and is not carried on for the pecuniary profit of its members and applies its revenues substantially towards the promotion or holding of such shows.”.


 

References to Board

3.  Section forty-four l of the Principal Act is amended—

(a) by inserting in sub-section (4.). before the words “The Board”, the words “Subject to the next succeeding sub-section,”;

(b) by inserting after sub-section (4.) the following sub-section:—

“(4a.) In default of the appearance of the taxpayer before the Board for the purpose of the review, the Board shall confirm the value assigned to the land in the assessment:

Provided that upon good cause shown, the Board may, within the prescribed time, re-open the matter and review the value assigned to the land in the assessment.”; and

(c) by adding at the end of sub-section (5.) the words “and shall, in any case in which the value assigned to land in the assessment is confirmed under the last preceding sub-section and the matter is not re-opened, order the forfeiture of the amount so deposited”.

Date of payment of tax.

4.  Section forty-nine of the Principal Act is amended—

(a) by omitting the proviso to sub-section (3.) and inserting in its stead the following proviso :—

“Provided that in any case in which the determination of an objection or the hearing of an appeal has been delayed or postponed—

(a) upon the application of the taxpayer; or

(b) owing to the failure of the taxpayer to supply information required by the Commissioner within such period, not being less than fourteen days from the date of the Commissioner's written request there for, as the Commissioner states in his request,

the said period of six months shall be extended by the addition of the period of the postponement made upon the application of the taxpayer or, as the case requires, the period commencing at the expiration of the period fixed under paragraph (b) of this proviso and ending upon the date when the required information is lodged at the office of the Commissioner.”; and

(b) by adding at the end thereof the following sub-section:—

“(4.) Where, in the opinion of the Court, there is unreasonable delay on the part of the appellant in setting an appeal down for hearing, the Court may, upon application by the respondent, dismiss the appeal for want of prosecution.”.