Land and Income Tax Assessment Act Amendment Act 1917 (WA)

WESTERN AUSTRALIA.

ANNO SEPTIMO

GEORGII QUINTI REGIS,

XXXIV.

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No. 14 of 1917.

AN ACT to amend the Land and Income Tax

Assessment Act, 1907.

[Assented to 28th March, 1917.]

it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative

Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows :-

This Act may be cited as the Land and Income Tax Assessment Act Amendment Act, 1917, and shall be read as

Short title.

one with the Land and Income Tax Assessment Act, 1907,

hereinafter referred to as the principal Act.

1.

2.    Section two of the principal Act is hereby amended Amendment o

by adding to the interpretation of " Year of assessment " see. 2.

the following words, " Provided that for the eleventh and

each succeeding year of assessment the words the year

next preceding the year of assessment' shall mean the , period

of twelve months next preceding the year of assessment."

Section nine of the principal Act is hereby amended by adding to subsection two thereof the following words,	Amendment of
sec. 9.
" Provided that for the eleventh year of assessment, that is to say the financial year ending the 30th day of June, 1918, and for each succeeding year of assessment, the person who, at noon on the thirtieth day of June in the year next preceding the year of assessment, is the owner of any land shall, in

3.

1917, No. 14]. Land and Income Tax Assessment. [7 GEO. V.

respect of the land tax for the year of assessment, be deemed to be the owner of such land, and be liable to pay such tax on such land."

Amendment of 4. Section twenty-nine of the principal Act is amended

sec. 29.

by adding a proviso to subsection one thereof as follows :-

Provided that for the eleventh 'year of assessment,

that is to say the financial year ending the 30th day of June,

1918, and for each succeeding year of assessment, the year

next preceding the year of assessment shall be the financial

year ending the thirtieth day of June next preceding the

year of assessment.

Exemption in the

case of persons on 5.

The principal Act shall not apply to the income of with His Majesty's forces received subsequently to the thirty- first day of December, one thousand nine hundred and fifteen, during the present war, so far as such income arises or accrues from a source included in paragraphs (a) and (b) of subsection (1) of section sixteen of the principal Act.

naval or military	persons absent from the State on naval or military service
service.

Exchange of infor- 6.

Notwithstanding anything contained in the principal Act, it shall be lawful for the Commissioner, and he is hereby authorised to communicate any matter which may come to his knowledge in the performance of his official duties to the Commissioner or Deputy Commissioners of Taxation for the Commonwealth of Australia or to the Commissioner of Income Tax for any other State of the Commonwealth or any other person occupying a corresponding position in any such State with reference to the collection of duties of income tax.

mation.

Provided that this section shall not come into operation unless or until reciprocal authority to afford similar information to the Commissioner has been conferred on the Common- wealth Commissioner of Taxation and his deputy in Western Australia, or such other Commissioner of Taxation as the case may be.

Information

obtained under 7. Any information obtained by the Commissioner or

principal Act may	any officer of the Taxation Department in the performance
be used under	of his or their duties under the principal Act may be used
other Acts.
in connection with h s or their duties under any other Act administered by the Taxation Department and any such information may be used as evidence in any legal proceedings under any such Act.

Proviso as to first 8.

Provided that the first assessment under this Act shall be based on the income for the half-year ending 30th June, 1917, and shall be for six months only, and one-half the exemptions and reductions provided under the principal Act shall be allowed.

assessment.

By Authority : Fenn. War. Suttosou, Government Printer, Perth.