Federal Register of Legislation - Australian Government

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Land Tax Act 1952

Authoritative Version
  • - C1952A00024
  • No longer in force
Act No. 24 of 1952 as made
An Act to amend the Land Tax Act 1910-1941.
Date of Assent 12 Jun 1952
Date of repeal 01 Apr 1953
Repealed by Land Tax Abolition Act 1953

LAND TAX.

 

No. 24 of 1952.

An Act to amend the Land Tax Act 1910–1941.

[Assented to 12th June, 1952.]

BE it enacted by the Queen’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 1952.

(2.)  The Land Tax Act 1910–1941 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 1910–1952.

Commencement.

2.    This Act shall come into operation on the day on which it receives the Royal Assent.

Additional tax on land.

3.    Section four a of the Principal Act is repealed.

Second Schedule.

4.    The Second Schedule to the Principal Act is amended by omitting the figures “£5,000” and “£80,000” (wherever occurring) and inserting in their stead the figures “£8,750” and “£83,750” respectively.

Application of amendments.

5.    The amendments effected by this Act apply to all assessments for the financial year which began on the first day of July, One thousand nine hundred and fifty-one, and for all subsequent financial years.