Federal Register of Legislation - Australian Government

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Land Tax Assessment Act 1951

Authoritative Version
  • - C1951A00028
  • No longer in force
Act No. 28 of 1951 as made
An Act to amend the Land Tax Assessment Act 1910-1950.
Date of Assent 16 Nov 1951
Date of repeal 01 Apr 1953
Repealed by Land Tax Abolition Act 1953

LAND TAX ASSESSMENT.

 

No. 28 of 1951.

An Act to amend the Land Tax Assessment Act 1910-1950.

[Assented, to 16th November, 1951.]

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 1951.

(2.)  The Land Tax Assessment Act 1910-1950* 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 1910-1951.

Commencement.

2.  This Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and fifty-one.

Tenure and salary of. Commissioner and Assistant Commissioner.

3.  Section five of the Principal Act is amended by omitting sub-section (5.) and inserting in its stead the following sub-section :—

“(5.)    There is payable to the Commissioner a salary at the rate of Four thousand pounds a year and to the Assistant Commissioner a salary at the rate of Three thousand pounds a year, out of the Consolidated Revenue Fund, which is appropriated accordingly.”.

Land owned by companies.

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

(a) by omitting from paragraph (a) of the proviso to sub-section (2.) the words “One hundred pounds” and inserting in their stead the words “Two hundred pounds”; and

(b) by omitting from paragraph (b) of the proviso to sub-section (2.) the words “Five hundred pounds” and inserting in their stead the words “One thousand pounds”.

Application of amendments.

5.  The amendments effected by the last preceding section shall apply to all assessments for the financial year which commenced on the first day of July, One thousand nine hundred and fifty-one, and for all subsequent financial years.