Australia.

The acts of the Parliament of the commonwealth of Australia (except appropriation and supply acts) passed from 1901 to 1911, and in force on 1st January, 1912, to which is prefixed the Commonwealth of Australia constitution act (63 & 64 Vict. ch. 12) as altered to 1st January, 1912 : with tables and online

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Online LibraryAustraliaThe acts of the Parliament of the commonwealth of Australia (except appropriation and supply acts) passed from 1901 to 1911, and in force on 1st January, 1912, to which is prefixed the Commonwealth of Australia constitution act (63 & 64 Vict. ch. 12) as altered to 1st January, 1912 : with tables and → online text (page 1 of 73)
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THE LIBRARY

OF

THE UNIVERSITY

OF CALIFORNIA

LOS ANGELES



""'"■■'■ ".-ins



COMMOI^rWEALTH ACTS

1901-1911.



IN TWO A^OLUMES.



VOL. II.



.C. 11 128. —VOL. II.



THE ACTS OF THE PARLIAMENT

OF THE

COMMONWEALTH OF AUSTRALIA

(EXCEPT APPROPRIATION AND SUPPLY ACTS)
Passed from 1901 to 1911, and

IN FORCE ON 1st JANUARY, 1912,



TO WHICH IS prbfixed



THE COMMONWEALTH OF AUSTRALIA CONSTITUTION ACT

(63 & 64 Vict. Ch. 12)
as altered to ist january, 1912 :



TABLES ^ND i:Nr)EXES.



IN TWO VOLUMES.



VOL. II.



"LAND TAX" TO "TRADE AND COMMERCE,"

AND INDEXES.



Compiled and Annotated hy

GEORGE S. KNOWLES, M.A., LL.M.,

of the Attomey-Generars Department.



Printed for the Government of the Commonwealth of Australia by Albert J. MULLBTT,

Government Printer for the State of Victoria; and

Published by Charles F. AUxwell (G. Partridge & Co.), 458 Little Collins-street,

Melbourne, Victoria.

19 13-



TABLE OF HEADINGS AND CROSS REFERENCES
CONTAINED IN THIS VOLUME.



Subject matter printed in LARCtE (/APITALS indicates the
alphabetical headings under which the Acts are arranged.

Subject matter printed in SmALL C'APITALS indicates a cross
reference to the alphabetical heading under which Acts dealing with that
subject matter will be found.



LAND TAX.

LANDS ACQULSITION.

Legal Peoceuure. See Evidence : Judiciary : Jury : States — State
Laws and Records Recognition Act 19ul.

Life Asstkanck. See Insurance.

Lighthouses. See Shipping- — Lighthouses Act 191 L

LOAN.

Master and Servant. See Shipping — Seamen's Compensation
Action.

METEOROLOGY.

Military Defence. See Defence.

Naturalization. See Aliens.

Naval Defence. See Defence.

Navigation. See Shipping.

New Guinea. See Territories — Papua Act 1905.

Northern Territory. See Territories.

OATHS, AFFIRMATIONS, AND DECLARATIONS.

OLD-AGE PENSIONS.

PARLIAMENT.

Parliament, Act of. See Act of Parliament.

Patents. See Industrial Property.

POST AND TELEGRAPH.

Public Health. See Quarantine.

PUBLIC SERVICE.

QUARANTINE.

RAILWAYS.

REFERENDUM.

ROY^AL COMMISSIONS.

1055187



VI

TABLE OF HEADINGS AND CROSS REFERENCES CONTAINED
IN THIS yOLUME.- continued.

Rules Publication. See Act of Piirliamcnt.

SEAT OF GOVERNMENT.

Secret Commissions. See Trade and Coiumerce.

SHIPPING.

South African Preference. See Customs — Tarif Acts.

STATES.

Statistics. See Census and Statistics.

Statutes. See Act of Parliament.

Statutory Rules. See Act of Fiir\mm.ent- -Rules Publication
Act 1903.

Surplus Revenue. See Finance.

Tariff. See Customs — Tariff Acts : Excise — Tariff Acts.

Tariff Preferences. See Customs — Tariff Acts.

Taxation : —

Bank Notes. See Currency and Coinage — Bank Notes Tax Act
1910.

Customs. See Customs.

Excise. See Excise.

Land. See Land Tax.

Of Commonwealth Salaries, By States. See Public Service —
Commonrcealth Salaries Act 1907.

TERRITORIES.

TRADE AND COMMERCE.

Trade Marks. See Industrial Property.
Wireless Telegraphy. See Post and Telegraph.



Land Tax Act 1910.



763



LAND TAX.



Land Tax Act 1910

Land Tax Assessment Act 1910-1911



Paok

763
765



Land Tax Act 1910.



No. 21 of 1910.



An Act to impose a Progressive Land Tax upon
Unimproved Values.^"^

[Assented to IGth November, 1910.]

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

1. This Act may he cited as the Fjaml Tax Act 1910.



Short title.



2. The Land Tax Assessment Act 1910 shall be incorporated incorporation.
and read as one with this Act.^*)

3. Land tax is imposed at the rates declared in this Act. imposition of

land tax.

4. — (1.) The rate of the land tax, when the owner is not an Bate ot land
absentee, shall be as set out in the First Schedule to this Act. *""

(2.) The rate of the tax, when the owner is an absentee, shall be
as set out in the Second Schedule to this Act.

5. Land tax shall be levied in and for the financial year beginning Levy of land
on the first day of July, One thousand nine hundred and ten, and ****
each financial year thereafter.

(a) Held by the High Court that this Act does not deal with any other subject of taxation than
land, and does not in that respect Infringe section 55 of the Constitution. Held, further, that this
Act, read with the Land Tax Assessment Act 1910, which is incorporated with it, does not contain
any provisions which, if they are invalid as being beyond the power of the Parliament, are not
severable from the rest of the Act under the rule already laid down by the High Court ; and that
tlie Act as a whole is valid. Osborne v. Commonwealth, (1911) 12 C.L.R. 321.

(6) Held by the High Court that the incorporation into this Act of the Land Tax Assessment Act
1910, which was not assented to until the following day, is effectual, and this Act with that incor-
poration is in substance and in form an Act imposing taxation, and not an Act to prevent the holding
of large quantities of land by single persons. Osborne v. Commonwealth {supra).



LAND TAX-
SCHEDULES.

FIRST SCHEDULE.

Rate of Tax when Owner is not an Absentee.

For BO much of the taxable vahio as doos not oxcood £75,001, the rate of
tax per pound storliag shall be One pouuy where tlio taxable value is Oue pouud
sterling, and shall increase uniforiiil}- with each incroaso of One pouud sterling in
the taxable value, in such manner that —

the increment of tax botweon a taxable value of £15,000 and a taxable value of

£15,001 shall bo Twopence ;
the iiu'.remont of tax between a taxable value of £30,000 and a taxable value of

£30,001 shall bo Threepence ;
the increment of tax between a taxable value of £45,000 and a taxable value of

£45,001 shall be Four])once ;
the increment of tax l)etweon a taxable value of £00, 000 and a taxable value of

£60,001 shall be Fivepence ; and
the increment of tax between o taxable value of £75,000 and a taxable value of
£75,001 shall be Sixpence.
For every pound sterling of taxable value in excess of £75,000 the rate of tax
shall be Sixpence.

The rate of tax for so much of the taxable value as doos not exceed £75,000 may
be calculated from the following formula : —

R = rate of tax in pence per pouud sterling.
V = taxable value in pounds sterhng.



R = I 1 + ■ !• pence.

I 30,000 J



SECOND SCHEDULE.

Rate of Tax when Owner is an Absentee.

For so much of the taxable value as does not exceed £5,000, the rate of tax per
pound sterling shall be One penny.

For so much of the taxable value as exceeds £5,000, but does not exceed £80,001,
the rate of tax per pound sterling shall be Twopence where the excess is One pound
sterling, and shall increase uniformly with each increase of One pound sterling in the
taxable value in such manner that —

the increment of tax between a taxable value of £20,000 and a taxable value of

£20,001 shall be Threepence ;
the increment of tax between a taxable value of £35,000 and a taxable value of

£35,001 shall be Fourpence ;
the increment of tax between a taxable value of £50,000 and a taxable value of

£50,001 shall be Fivepence ;
the increment of tax between a taxable value of £65,000 and a taxable value of

£65,001 shall be Sixpence ; and
the increment of tax between a taxable value of £80,000 and a taxable value of
£80,001 shall be Sevenpence.
For every pound sterling of taxable value in excess of £80,000 the rate of tax
shall be Sevenpence.

The rate of tax for so much of the taxable value as exceeds £5,000, and does not
exceed £80,000, may be calculated from the following formula : —
R = rate of tax in pence per pound sterling.
E = excess of taxable value over £5,000, in pounds sterling.



R = I 2 + ^ ] pence.
I 30.000 )



Land Tax Assessment Act lOld-l'Jll.



76.-)



Land Tax Assessment Act r.>I<»-l".il I.^''^



Paris.



An Act relating to the Imposition, Assessment, and
Collection of a Land Tax upon Unimproved
Values/**

[Assented to ITtli November, 11)10/"^]

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

Taut I. — Introductory.

1 . This Act may be cited as the Land Tax Assessment Act 1 i) 1 0/") short utie.

2. This Act shall be divided into Parts, as follows : —

Part 1. — Introductory.

Part II. — Administration.

Part III.— The Land Tax.

Part IV. — Returns, Assessments, and Lialtility.

Part V. — Appeals.

Part VI. — Acquisition of Land.

Part VII. — Collection aud Recovery of Tax.

Part VIII. — Miscellaneous.

3. In this Act, unless the contrary intention ap])ears — Definitions.
" Absentee "' means a person who does not reside in Australia ct. n.s.w.

or in a Territory uuder the authority of the Commouwealth ; s. 6s'(A)' "
and includes a person who — Na'95^\

[a) is absent from Australia and such Territories at the ^^■.^^*'

time when the ownership of his land for the pur- w.'a. mx,
poses of this Act is determined ; or

(b) has been absent from Australia and such Territories

during more than half of the period of twelve months

immediately preceding that date,
unless he satisfies the Commissioner that he resides in
Australia or a Territory under the authority of the Com-
monwealth ; but does not include a public officer of the
Commonwealth or of a State who is absent in the per-
formance of his duty.
" Agent " includes every person who in Australia, for or on
behalf of any person out of Australia (in this section called
"the principal ") has the control or disposal of any land
belonging to the ])rincipal, or the control, receipt, or dis-
posal of any rents, issues, or proceeds derived from any
such land.

(a) The Land Tax Assessment Act 1910-1911 comprises the Land Tax Assessment Act 1910 (No.
22 of 1910), as amended by the Land Tax Assessment Act 1911 (No. 12 of 1911). See Act No. 12.
1911, s. 1. This Act has since been amended by the Laud Tax Assessmeiil An 1912 (No. :i7 of 1912),
which will be found in No. X[. of the Sessional Volumes of Commonwealth Acts, pape 120.

(6) Held, (per Griffith, C.J., Barton and O'Connor, J.T.), that this Act is not an Act imposing
taxation within the meaning of section 55 of the Constitution. Osborne v. Commonwealth, (1911)
12 C.L.R. 321.

(c) This is the date of assent to the Land Tax Assessment Act 1910. The Land Tax Assessment Act
1911 was assented to on 18th December, 1911.



No. 15 3. 2.



LAND TAX—

" Owner," in relation to land, includes every person who
jointly or severally, whetlier at law or in equity —

(a) is entitled to the land for any estate of freehold in

I)Ossessiou ; or

(b) is entitled to receive, or in receipt of, or if the

land were let to a tenant would be entitled
to receive, the rents and profits thereof, whether
as beneficial owner, trustee, mortgagee in
possession, or otherwise ;
and includes every i)erson who by virtue of this Act is
deemed to be the owner.
" Owned " has a meaning corresponding with that of owner.
" Joint owners " means persons who own land jointly or in
common, whether as partners or otherwise, and includes
persons who liave a life or greater interest in shares of the
income from the land.
" Land tax " means the land tax imposed as such by any Act,

as assessed under this Act.
" Taxpayer " means any person chargeable with land tax.
" Improved value," in relation to land, means the capital sum
which the fee-simple of the laud might be expected to
realize if offered for sale on such reasonable terms and
conditions as a bond fide seller would require.
" Unimproved value," in relation to land, means 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 bond fide seller would require, assuming
that the improvements (if any) thereon or appertaining
thereto and made or acquired by the owner or his
predecessor in title had not been made.'"^
" Value of improvements," in relation to land, means the
added value which the improvements give to the land at
the date of valuation irrespective of the cost of the
improvements.
" Trustee," in addition to every person appointed or constituted
trustee by act of parties by order or declaration of a Court
or by operation of law, includes —

{a) an executor or administrator, guardian, committee,

receiver, or liquidator, and
(Ji) every person having or taking upon himself the
administration or control of land affected by
any express or implied trust, or acting in any
fiduciary capacity, or having the possession
control or management of the land of a person
under any legal or other disability.
" Person " includes a company.

" Company " includes all bodies or associations corporate or
unincorporate.

(a) Held by the Supreme Court of Queensland that, in the assessment of the unimproved value of
a parcel of land, its value must be estimated irrespective of the purposes for which it is used.
Nathan v. Commissioner of Land Tax, 1912 S.R. (Q.) 191.



Land Tax Assessment Act 1 1 0-1 \)l\. 757

" Mortgage " includes any charge whatever upon land, or
interest therein, howsoever created, for the securing of
money.

" Mortgagee " inchides every person entitled at law or in equity
to a mortgage or any i)art thereof.

" The C!ommissiouer " means the Commissioner of Land Tax.

Part II. — Administration.

4. There shall he a Commissioner of Land Tax, who sliall, commissioner,
snhject to the control of the Minister, have the general adminis-
tration of this Act.

5. — (1.) The Commissioner shall be appointed for a term of Tenure and
seven years, and shall be eligible for re-appointment. commu«ioner

(2.) The Commissioner shall not be subject to the Commonwealth
Public Service Act 1902-1909 ; but if any officer of the Common-
wealth is appointed Commissioner, his service as Commissioner sliall,
for the purpose of determining his existing or accruing rights, be
counted as public service in the Commonwealth ; and if any officer
in the Public Service of a State is appointed Commissioner, his
service as Commissioner shall, for the purpose of determining his
existing and accruing rights, be counted as public service in the
Commonwealth as if he had been an officer of a Department trans-
ferred to the Commonwealth and were retained in the service of the
Commonwealth.

(3.) In case of the illness, absence, suspension, removal, or death
of the Commissioner, the Governor-General may appoint a person
to be Acting-Commissioner, during the illness, absence, or suspen-
sion, or until the appointment of a successor, and no longer; and
the Acting-Commissioner shall have all the powers and perform all
the duties of the Commissioner.

(4.) There shall be payable to the Commissioner a salary at the
rate of One thousand two hundred and fifty pounds a year out of
the Consolidated Revenue Fund, which is hereby appropriated for
that purpose accordingly.

6. — (1.) The Commissioner may be suspended from his office suspension or
by the Governor-General, but shall not be removed from office commt]s?oner.
except as in this section provided.

(2.) The Minister shall cause to be laid before both Houses of
the Parliament a full statement of the grounds of suspension within
seven days of the suspension, if the Parliament is then sitting, but,
if not, then within seven days of the next meeting of the Parliament.

(3.) The Commissioner shall be restored to office ])y the
Governor-General unless each House of the Parliament, within
forty-two days after the day when the statement is laid before it.
declares by resolution that the Commissioner ought to be removed
from office ; and if each House wathin that time so declares, the
Commissioner shall be removed from office by the Governor-
General accordingly.



768



LAND TAX-



I )eputy
ComniiBsioners.



DelefjutioiiB by
Coniiiiitisioner.



7. There may be such De})uty ('Onnnissioiiers of Taxes as are
re(iuive(l, who sliall, suhjcct to the (control of the Ooiiiniissioiier, have
such powers and functions as are prescril)ecl or as the Conunissioner
directs.

8. — (1.) The Comuiissiouer may, in rehition to any })artieular
matters or class of matters, or to any particuhir State or ]»art of tlie
(..■onimonwealth, by writint;: under his hand, dele<i^ate to a Deputy
Commissioner or other person all or any of his jjowers (u* functions
under this Act (exce})t this power of dele,t;ation), so that the
delej^ated powers or functions may be exercised l)y the Deputy
Commissioner or person with respect to the matters or class of
matters or the State or part of the Commonwealth specified in the
instrument of delegation.

(2.) Every delegation under this section sliall be revocable at
will, and no delegation sliall prevent the exercise of any power or
function by the Commissioner.

Report by 9. — (^1.) The Commissioner shall furnish to the Treasurer

annually, for presentation to the Parliament, a report on the
working of this Act.

(2.) In the report the Commissioner shall draw attention to any
breaches or evasions of this Act which have come under his notice.



Land tax on
unimproved
value.

Of. N.S.W., 59

Vio. No. 15,
s. 10.

W.A. 1907,
No. 15, s. 9.



Part III. — The Land Tax.

10. — (1.) Subject to the provisions of this Act, laud tax shall
be levied and paid upon the unimproved value of all lands within
the Commonwealth which are owned by taxpayers, and which are
not exempt from taxation under this Act.

(2.) The land tax shall be at such rates as are declared by the
Parliament.



Taxable value.



1 1. — (1.) Land tax shall be payable by the owner of land upon
the taxable value of all the land owned by him, and not exempt from
taxation under this Act.

(2. ) The taxable value of all the land owned by a person is —
(«) in the case of an absentee — the total sum of the unim-
proved value of each parcel of the land.
{b) in the case of an owner not being an absentee — the balance
of the total sum of the unimproved value of each parcel
of the land, after deducting the sum of Five thousand
pounds.^")

(3.) Every part of a holding which is separately held by any
occupier, tenant, lessee, or owner, shall be deemed to be a separate
parcel.

"ate of X2. Land tax shall be charged on land as owned at noon on

purposes of tax. the thirtieth day of June immediately preceding the financial year
No ^95^' 8^ 12^(1) ^^ ^"^^ ^'^^ which the tax is levied :

(a) Held by the High Court that under this paragraph a taxpayer who owns several parcels of
land is not entitled to a deduction of £5,000 from the value of each parcel, but to one deduction
of £5,000 from the sum of the values of the several parcels. Bailey v. Federal Commissioner o/ Land
Tax, (1911) 13 C.L.K. 302.



Land Tax Assessment Act 1910-1011. 769

Provided that an owner of land who, before the thirtieth day
of September, One thousand nine linndred and ten, has sold or
agreed to sell or conveyed part of the land or has sold or a<^reed
to sell or (;oiiveyed all the land to different persons, shall, if the
Commissioner is satistied that the sale agreement or conveyance
was bond fide and not for the purpose of evading the payment
of land tax, be separately assessed for the year ending on the
thirtieth day of June, One; thousand nine linndred and eleven, in
respect of the land so sold or agreed to be sold or conveyed to
any one person, and be charged with land tax in respect of that
laud as if it were tlie only land owned by him.

13. The following lands shall be exempt from taxation under Land exempted
this Act, namely :— *'"°'" ""=■

Cf N Z 1908

{a) all land owned by a State, or by a municipal, local, or other no. q's/b.u. '
public authority of a State ;

{b) all land owned by a Savings Bank regulated by any State
Act;

{c) all land owned by any society registered under a State Act
relating to friendly societies or trade-unions ;

(d) all land owned by any building society registered as a
building society under any Act or State Act, not being
land of which the society has become owner by foreclosure
of a mortgage ;

{e) all land owned by or in trust for a charitable or educational
institution, if the institution, however formed or con-
stituted, is carried on solely for charitable or educational
purposes and not for pecuniary profit ;

{/) all land owned by or in trust for a religious society, the
proceeds whereof are devoted solely to the support of
the aged or infirm clergy or ministers of the society or
their wives or widows or children, or to religious
charitable or educational purposes ;

{g) all land owned by or in trust for any person or society and
used or occupied by that person or society solely as a
site for —

(1) a place of worship for a religious society, or a

place of residence for any clergy or ministers
or order of a religious society ;

(2) a charitable or educational institution not carried

on for pecuniary profit ;

(3) a building owned and occupied by a society, club

or association, not carried on for pecuniary
profit ;

(4) a public library, institute, or museum ;
( 5) a show ground ;

(6 ) a public cemetery or public burial ground ;

(7) a public garden, public recreation ground, or

public reserve ;

(8) a public road ; or

(9) a fire brigade station.



770



LAND TAX—



Limitation of
exemption.

Of. N.Z.,1908,
No. 95, 8. 15.



Taxpayer to
furnish returns.
Cf. ib. 88. 13, 16.



Returns deemed
to be dulj' made.
Cf.ib.8.16(/).



Valuations of

land.

Cf. ib, s. 17.



Assessments to
be made.
Cf. ib. 8. 18.



14. With respect to land which, under the last preceding section,
is exempt from land tax —

(a) the exemption shall he limited to the owner specified in that
section, and sliail not extend to any other ])erson who is
the owner of any estate or interest in the land ; and
(d) in the case of land owned hy or vested in the Crown on any
express or implied trust, the person entitled in equity to
the rents and profits of the land shall, for the purposes
of this Act, and to the extent to wliich he is so entitled,
be deemed to be the owner of the land and he liable to
land tax in respect thereof.

Part IV. — Returns, Assessments, and Liability.
Returns.

15. — (1.) For the purposes of the assessment and levy of land
tax, every taxpayer shall in each financial year, in the prescribed
manner, and within the prescribed time, furnish returns setting forth
a full and complete statement of all land owned by him at noon on
the thirtieth day of June then last past, and of the improved value
and unimproved value of every parcel thereof, with such other
particulars as are prescribed :

Provided that, except as otherwise required by the Commis-
sioner or prescribed, a taxpayer who in any financial year has
furnished the full returns above mentioned may in each of the two
succeeding years furnish, in lieu of such full returns as above
mentioned, sup})lementary returns settinar out a full and complete
statement of all land of wliich he has become or ceased to be the
owner since the thirtieth day of June preceding the date of the last
full return, and of the improved and unimproved value of every
parcel thereof, with such other particulars as are prescribed.

(2.) In addition to the returns specified in the last preceding
sub-section, every person, whether a taxpayer or not, shall, as and
when required by the Commissioner, make such further or other
returns as the Commissioner requires for the purposes of this Act.

16. Any return purporting to be made or signed by or on behalf
of any taxpayer or jjerson shall be deemed to have been duly made
and signed by him unl il the contrary is proved.

Assessments.

17. — (L) The Commissioner may, if, as, and when he thinks
fit, make or cause to be made valuations of any land.

(2.) The Commissioner may obtain and use as valuations, or for
the purpose of preparing valuations, any valuations made by or for
any State or any authority constituted under a State.^")

18. From the returns and valuations so made, if any, and from
any other information in his possession, or from any one or more of
those sources, and whether any return has been furnished or not, the
Commissioner shall cause assessments to be made for the purpose
of ascertaining the amount upon which land tax shall be levied.

(a) As to the utilization of valuations made by local authorities, see Nathan v. Commissioner of



Online LibraryAustraliaThe acts of the Parliament of the commonwealth of Australia (except appropriation and supply acts) passed from 1901 to 1911, and in force on 1st January, 1912, to which is prefixed the Commonwealth of Australia constitution act (63 & 64 Vict. ch. 12) as altered to 1st January, 1912 : with tables and → online text (page 1 of 73)