Land and Income Tax Assessment Act Amendment Act 1932 (WA)

1932.] Land and Income Tax Assessment. [No. 41.

LAND AND INCOME TAX

ASSESSMENT.

23° GEO. V., No. XLI.

No. 41 of 1932.

AN ACT to amend section thirty-one of the Land and

Income Tax Assessment Act, 1907-1924.

[Assented to 30th December, 1932.]

Council and Legislative Assembly of Western Australia, inBE it enacted by the King's Most Excellent Majesty, byand with the advice and consent of the Legislative

tins present Parliament assembled, and by the authority of

the same, as follows:—

1.    This Act may be cited as the Land and Income Tax Short title.

Assessment Act Amendment Act, 1932.

2.    (1.) Section thirty-one of the Land and Income Tax Amendment of

Assessment Act, 19074924, is hereby amended by the inser- 31. tion after paragraph (16) thereof of a paragraph, as fol- lows :-

(16A.) Gifts of one pound and upwards proved to the satisfaction of the Commissioner to have been made out of the assessable income derived during the year in which the gifts are made to any fund established for the relief of persons in necessitous circumstances, or for the purpose of constructing, supporting, or maintaining a public hospital in any part of the State.

(2.) This section shall have effect as if enacted on the

first day of July, nineteen hundred and thirty-two.