Income Tax Acts Amendment Act of 1931 (22 Geo v No. 25) (Qld)

13770 HEALTH-INCOME TAX. Income Tax Acts Amendment Act. 22 GEO. V. No. 25, ~~- ~ - - - - - - ~ - - ~ - - - - ~ - - New s. 203A. 23. A new section 203A is inserted after section two hundred and three of the Principal Act, as follows : - Regulations. "[203A.] The Commissioner may from time to time make regulations for the control and management and supervision of private hospitals. -Any such regulations made prior to the passing of " The Health Act Amendment Act of 1931" are hereby approved, ratified, confirmed, and validated." , HEAVY VEHICLES. See TRAFFIC. ~ OSPITALS. See HEALTH. INCOME TAX. 22 GEO. V. An Act to Amend "The Income Tax Acts, 1924 to No. 25. THE 1930," in a certain particular. INCOME TAX ACcl'fJ AMENDMENT [ASSENTED TO 10TH DECEMBER, 1931.] ACT OF 1931. B E it enacted by the King's Most Excellent Majesty. by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- Short title 1. This Act may be cited as "The Income Tax Acts aconndstructI. On * A"mTehnedmInecnotmAecTt aoxf A 1 c 9 t 3 s 1 , , 1"92a4nd to s1h9a3ll0,b " e h r. eeraedm . asreofnererewdittoh as the Principal Act. The Principal Act and this Act may collectively be cited as "The Income Tax Acts, 1924 to 1931." * 15 Geo. V. No. 34; 16 Geo. V. No. 15; 17 Geo. V. No. 32; 19 Geo. V. No. 17; 20 Geo.V.No.18; 21 Geo.V.No.19,PartII.; and 21 Geo. V. No. 40, supra, pages 10945, 11295, 11590, 12178, 12481, 13178, and 12934. j

1931. INCOME TAX. Income Tax Acts Amendment Act. 13771 Amendment of the Principal Act. 2. Section nineteen of the Principal Act is amended Amendment by adding to paragraph (y) of subsection one of the said of s. 19. section the following proviso, namely:- "Provided that, on the sale of any property or interest in a business, in esti- mating the profit in respect of any such sale for the purposes of section ten of this Act, no deduction shall be made in respect of any expenditure incurred by the taxpayer in any of the abovementioned operations where such expenditure is allow'ed or has already been allowed as a deduction pursuant to this paragraph (y)." 3. The first assessment of income tax to be made Operation of under the Principal Act as amended by this Act shalr be amendment. in respect of income earned or derived during the year which commenced on the first day of July, one thousand nine hundred and twenty-nine, and ended on the thirtieth day of June, one 'thousand nine hundred and thirty, and the first levy of income tax under the Principal Act as so amended shall be for the year which commenced on the first day of July, one thousand nine hundred and thirty, and ended on the thirtieth day of June, one thousand nine hundred and thirty-one, and to this extent this Act shall have retrospective operation. INCOME (UNEMPLOYMENT RELIEF) TAX. See LABOUR. INDECENT ADVERTISEMENTS. See VAGRANTS. INDECENT REPORTS. See PRINTING AND NEWSPAPERS. INDUSTRIAL CONCILIATION AND ARBITRATION AMENDMENT. See LABOUR.