Land and Income Tax Assessment Act of 1895 (NSW)
No. XV.
An Act to provide for the establishment of a system of direct taxation by means of a Tax on Land and a Tax on Income; for the appointment of officers for the levy- ing', assessment, and collection of such taxes; to provide for appeals from assess- ments, and for purposes in connection with the aforesaid objects. [12th Decem- ber, 1895.]
| BE it enacted by the Queen's Most Excellent Majesty, by and | Legislative Assembly of New South Wales in Parliament assembled, with the advice and consent of the Legislative Council and and by the authority of the same, as follows :— |
| 3. (i) The present Collector of Customs and the present Commissioner of Stamp Duties shall be appointed First and Third Commissioners respectively, and some fit and proper person shall be appointed Second Commissioner, whose salary shall be such sum as | Parliament |
PART I.
Officers.
1. This Act may be cited for all purposes as the " L a n d and Income Tax Assessment Act of 1895."
2. For the administration of this Act, the Governor may, as soon as it may be conveniently practicable, appoint three " Commissioners of Taxation," on whom shall devolve and be imposed all the powers, duties, and functions by this Act conferred and imposed upon " T h e Commissioners," and who shall have such other powers and perform such other duties as may from time to time be conferred or imposed on them under such designation by or under any regulations hereafter made in pursuance of this Act or by any amending Act.
Parliament may vote, not exceeding eight hundred pounds per annum, and such Second Commissioner if not already a contributor to the Superannuation Fund under the provisions of the Civil Service Act of 1884 shall not be called upon to pay any contribution to the said Fund, and shall not be entitled to any pension or gratuity under the said Act upon his retirement.
(ii) Any two of the Commissioners shall subject to the next following provision have all the powers and authority by this Act and the regulations conferred upon the Commissioners.
(iii) If at any meeting of the Commissioners, at which two Commissioners only are present, such Commissioners shall differ in opinion upon any matter, the determination of such matter shall be postponed until all the Commissioners are present.
(iv) I n case of the illness, suspension, or absence of any Commissioner, the Governor may appoint a deputy to act for such Commissioner during his illness, suspension, or absence; and every such deputy shall, during the time he shall act as deputy, have all the powers and authority of such Commissioner.i 4. The Governor may appoint such assessors and other o f f icers as may be deemed necessary for carrying out the provisions of this Act.
5. The Commissioners may, with the approval of the Governor, delegate to any public officer such powers, duties, and functions by this Act or the regulations hereunder conferred or imposed upon them as it may be considered expedient by the Commissioners so to delegate.
6. A notification in the Gazette that any person therein named has been appointed a Commissioner, or other officer for the purposes of this Act, shall be conclusive evidence of such appointment.
7. Every person appointed or employed under this Act shall preserve, and aid in preserving secrecy with regard to all matters that may come to his knowledge in his official capacity, and shall not communicate any such matter to any other person except in the performance of his duties under this Act.8. (i) The Commissioners shall, before acting in the execution of their office, take and subscribe, before a Police Magistrate, or Justice of the Peace, such oath of fidelity and secrecy as may be prescribed; and such oath also shall be taken and subscribed by every other person appointed or employed under this Act before so acting, which may be administered to him by a Commissioner or any Justice of the Peace.
(ii) Every person who, in contravention of the true intent
of such oath, and without lawful excuse, reveals any matter or thing which has come to his knowledge in his official capacity, shall be guilty of a misdemeanour, and shall be liable to imprisonment for any term not exceeding two years, with or without hard labour.
(iii) If any person acts in the execution of his office before he has taken the prescribed oath, he shall be liable to a penalty of not less than ten and of not more than one hundred pounds.
9. The Governor may, by notice in the Gazette, declare that the Land Appeal Court or any Judge of a District Court or any Police Magistrate shall be a Court of Review within the meaning of this A c t ; and thereupon every Court of Review, constituted as aforesaid, shall have jurisdiction within such limits and in such cases as the Governor may prescribe in the , said notice, to hear and determine subject to the provisions of this Act appeals from assessments made under this Act.
P A R T
P A R T I I . Land Tax.
10. Subject to the provisions of th i s Act , the re shall be levied and paid to t h e Commissioners, for t h e use of H e r Majesty, a t t he t imes and in t he m a n n e r hereinaf ter directed, a land t a x , a t such ra te as Pa r l i amen t shall from t ime to t ime declare and enact , per pound s ter l ing of t he assessed v a l u e of all lands s i tuate in N e w South "Wales, a n d not included in t h e exempt ions specified in section eleven. A n d such land t ax shal l b e levied and paid as follows :—
(i) By every owner of land in respect of all land of which he is such owner for every pound of t h e un improved value thereof as assessed under the provisions of this Act , after deduc t ing t h e s u m of two h u n d r e d and forty pounds . Such deduct ion shall n o t be made more t han once in the case of an owner of several estates or parcels of l and (not be ing a bare t rus tee of different estates for t he benefit of different cestuis que trust), b u t in every such case t he aggrega te of t he values of such several estates or parcels shal l be regarded for t he purpose of taxa t ion as if such aggrega te represented t h e un improved va lue of a single es ta te or pa rce l : Provided wi th regard to any such lands as are subject to any mor tgage (except where t he mor tgagee is owner wi th in the mean ing of t he A c t ) , t h a t there shall be deducted each year from the t a x upon such un improved va lue a s u m equal in a m o u n t to t h e income t a x leviable for t h a t year upon the interest derivable from t h e whole mor tgage of t h e land, inc luding improve men t s thereon ; a n d th is annua l deduct ion shall not be
diminished by reason of a n y exempt ions or deduct ions from
p a y m e n t of income t a x provided for in sections fifteen;,
sixteen, and seven teen : Provided a lways t h a t no such deduct ion from land t a x shal l be deemed to ex tend beyond the a m o u n t of land t a x due for such year upon the land inc luded in such mor tgage .
1 1 . The lands and classes of lands hereinafter specified are
| exempted from | assessment for taxa t ion unde r th i s Ac t , | v i z . : — |
(i) Lands being Crown lands wi th in t he m e a n i n g of t he Crown
L a n d s A c t of 1884, or of any A c t regula t ing t h e al ienat ion
or disposition of Crown lands , a n d no t subject to any r igh t of p u r c h a s e ; also lands held b y way of condit ional or special lease a n d homestead selections unde r any such Act .
(ii) Lands (not being Crown lands as aforesaid) vested in Her
Majesty , or in any person for or on behalf of H e r Majesty, b y v i r tue of any Ac t au thor i s ing t h e resumpt ion of land by
or on behalf of H e r Majes ty . ( i i i )
Lands vested in t he Ra i lway Commissioners of N e w South Wales .
( iv) Pub l i c roads and thoroughfares ; publ ic reserves for hea l th , recreat ion, or en joymen t ; publ ic pa rks ; cemete r i e s ; com mons under the operat ion of any A c t in force for t h e t ime
being r egu la t ing commons . (v) Lands occupied or used exclusively for, or in connection with,
publ ic pounds, publ ic hospitals whe ther suppor ted whol ly or par t ly by gran ts f rom t h e Consolidated R e v e n u e Fund or not , a n d which are; no t a source of profit or gain to the users or owners thereof, benevolent ins t i tu t ions , publ ic char i table purposes, churches , chapels for publ ic worship, universi t ies, affiliated colleges, t he Sydney G r a m m a r School,
B mechanics '
mechanics ' inst i tutes , a n d schools of a r t s ; and lands on which are erected publ ic marke t s , t o w n hal ls , or munic ipa l counci l chambers , or any lands t h e proper ty of, or vested in, any council or munic ipa l i ty , publ ic hospi tal , univers i ty , or affiliated college,
(vi) Lands dedicated or vested in trustees and used for zoological,
agr icu l tura l , pastoral , or ho r t i cu l tu ra l show purposes , or other publ ic or scientific purposes.
P A R T I I I .
Burden of Land Tax.— Contributions and provisions as to Agents and Trustees.
12. If two or more persons are owners , whe the r jo in t ly or severally or otherwise, of land subject to t axa t ion unde r th is Ac t , they shall each be l iable to H e r Majes ty for t h e whole t ax on such land, b u t any owner who has paid t h e t ax m a y recover cont r ibut ion as
hereinaf ter provided— (i) A person who has paid t he t a x in respect of any land may recover, by way of contr ibut ion, from a n y other person hav ing an estate; there in a s u m which bears t h e same proport ion to t he t ax as t he va lue of the estate of such o ther person bears to t he improved value of t h e l a n d ; and a person who has paid t h e cont r ibut ion payable in respect of an estate in land may recover as aforesaid from any person interes ted in such estate a s u m which bears t he same proport ion to the a m o u n t of t he con t r ibu t ion so paid as aforesaid as the value of t he in teres t of such o ther person bears to t he va lue of such estate. For t he purposes of th is subsection t h e word " e s t a t e " shall inc lude any interest in l and whatsoever , b u t no th ing here in conta ined shal l be t aken to author ise any cont r ibut ion be tween mor tgagor and mor tgagee , and no person shall be l iable to con t r ibu t ion who is not ent i t led to an es ta te or
in te res t in possession. ( i i ) E v e r y person ent i t led to cont r ibut ion in respect of land t ax
unde r th is section m a y sue for the same as money paid to t he use of the person liable to cont r ibu te a t his reques t in any cour t of competen t ju r i sd ic t ion ; or, ( i i i ) R e t a i n t he a m o u n t of such cont r ibut ion out of any moneys in his hands be longing or payable to t he person liable to cont r ibu te , or deduct t h e same from any moneys payable to
t he person liable to con t r ibu te in respect of in teres t or debt , or o ther obligation.
13 . The value of any interes t or estate subject or l iable to con
t r ibut ion to land t a x unde r th i s A c t shall be de termined so far aspract icable by reference to t h e " Tables for calculat ion of values "
provided by t h e regula t ions hereunder . 14. (i) E v e r y agen t for any owner of any land subject to land t ax unde r th is A c t who m a y be p e r m a n e n t l y or t emporar i ly absent f rom N e w South Wales , and every t rus tee of any land subject to land t a x under th is Act , shall be assessed respectively in respect of such land the owner of which is represented by such agent , or in respect of such land the legal estate in which is vested in such t rustee, whe ther solely or jo int ly wi th other t rustees . A n d every such agent and t rus tee shall, subject to t he provisions of subsection ( v ) , b e chargeable
w i t h
with t h e land t ax payable in respect of such land in the same m a n n e r as if such land were his o w n ; b u t he shall be assessed in respect thereof in a representa t ive character only, and each such assessment shal l be k e p t separate and dist inct from t h e individual assessment (if any) of such a g e n t or t rus tee .
(ii) Every such agen t or t rus tee shall be answerab le for
| the doing of all such acts, ma t t e r s , or th ings as would he requ i red | to |
| be done by the owner. |
( i i i ) Eve ry such agen t or t rus tee shall be subject to the same penal t ies or l iabil i ty for any neglect , refusal, or default in respect of the obligations and requ i rements of this Act . as the persons w h o m such agen t or t ru s t ee represents would be subject to .
( I T ) Eve ry such agent or t rus tee is hereby author ised to
recover from any person for whom, or on whose behalf, he is com pellable to pay and has paid land tax , t he a m o u n t of t he land tax so paid by h im, or to re ta in out of any money which shal l come to h i m in his representa t ive charac ter so m u c h , from t ime to t ime, as shall be sufficient to pay such land tax .
(v) Such agen t Or t rus tee shall not be personal ly liable for land t ax to any fu r ther or greater ex ten t t h a n to t he amount, of such funds or securities for money as are or may be in his hands , in his represen ta t ive charac ter or as t rus tee , or of which he shal l have the control l ing power, after receiving notice of such assessment as herein before provided.
P A R T I V . Income Tax.
15. Subject to the provisions of this Act , and the regula t ions he reunder , there shall be charged, levied, collected, and paid to the Commissioners for t he use of H e r Majes ty , an I n c o m e T a x a t such r a t e per pound as Pa r l i amen t shall from t ime to t ime declare and enact in respect of the a n n u a l a m o u n t of all incomes exceeding two hundred pounds per a n n u m :—
(i) Ar is ing or accru ing to any person, wheresoever residing,
from any profession, t rade , employment , or vocation, carried
on in N e w South Wales , whe ther the same be carried on by
such person or on his behalf wholly or in pa r t by any other
pe r son ; or ( i i ) Aris ing or accru ing to any person wheresoever residing from any salary or a l lowance (except t ravel l ing or forage allowances) a t tached to or derived from any office or employ m e n t of profit in t he Pub l ic Service of New South Wales , and u p o n every pension and al lowance payable from the Consolidated Revenue Fund or the Civil Service Superannua
tion Account , or any other publ ic a c c o u n t ; or (iii)Derived from lands of the Crown held under lease or license issued by or on behalf of t he Crown ; or
(iv) Arising or accruing to any person wheresoever residing from any k ind of proper ty , except from land subject to land t a x as hereinafter specifically excepted, or from any other source whatsoever in NEW South Wales no t included in t he preceding subsections.
I n c o m e shall be deemed to have accrued to a person within the; m e a n i n g of th is section, a l though the same be not actual ly paid over to such person b u t be credited in account , or reinvested, or accumu lated, or capitalised, or otherwise dealt wi th in his n a m e or in teres t or
| on his behalf. | 16. |
16. E x c e p t in t h e case of a company the person liable to t axa t ion
in respect of an income exceeding two h u n d r e d pounds shall be ent i t led to a deduct ion of two h u n d r e d pounds in t he assessment of
such income under th i s A c t for t he purpose of such taxa t ion . 17. The following incomes, revenues , and funds shall be exempt
f rom income t a x :—
(i) The revenues of Municipal Corporations or other local au tho r i t v ,—
(ii) The incomes of mutual life assurance societies and of other companies or societies no t car ry ing on business for purposes of profit or gain, except income derived from mor tgages ,—
( i i i ) T h e dividends and profits of t h e Savings Bank of New South
W a l e s , and of t h e Pos t Office Savings B a n k , — (iv) The funds and incomes of societies registered under Part III of t he Fr iend ly Societies A c t of 1S73, or under any A c t
r e la t ing to Trade Un ions ,— (v) The incomes and revenues of all ecclesiastical, charitable, and educat ional ins t i tu t ions of a publ ic character , whe ther suppor ted , wholly or par t ly , by gran ts from the Consolidated
R e v e n u e F u n d or n o t , — (vi) Income arising or accruing to any person not resident in N e w South Wales from Government debentures , inscribed stock, and Treasury Bi l ls ,—
(vii) Income derived from the ownership of land subject to land
t a x u n d e r P a r t s I I and I I I of this A c t , — ( v i i )
I n c o m e derived directly from the use or cu l t iva t ion of land subject to land t ax unde r P a r t s I I and I I I of this A c t , —
The exemptions declared by subsections (i) to (v) hereof shall not ex tend to t h e salaries and wages of persons employed by any such corporation, company, society, or ins t i tu t ion , a l t hough the same be paid whol ly or in pa r t ou t of the income, revenues, or funds thereof.
18. Subjec t to t h e provisions of th i s A c t income t a x shal l be
payab le—
(i) In respect of the income of a company, by the public officer
thereof,—•
(i i) I n respect of the income of every person p e r m a n e n t l y or temporar i ly absen t from or resident out of N e w South Wales , b y the a t to rney or agen t of such p e r s o n ; and, for
t h e purposes of th is Ac t , every person in N e w South W a l e s
hav ing the rece ip t ,management ,d i sposa l , or control of income on behalf of any person absent or res ident as aforesaid, or r e m i t t i n g or pay ing income to such person shal l be deemed
to be t he a g e n t of such person. The Commissioners may , if
t h e y t h i n k necessary, declare a n y person to be t he agen t of
a n y o ther person, a n d the person so declared a n agen t shall
be t he agen t for t he purposes of th i s A c t , —
( i i i ) I n respect of t he income of cestuis que trust, infants , lunat ics ,
and persons u n d e r a n y legal disability, by t he t rus tee ,
guardian , commit tee , or o ther person enti t led, for t h e t ime
being, to t h e receipt, m a n a g e m e n t , disposal, or control of
such income, or r e m i t t i n g or pay ing t h e same,— (iv) In respect of income paid under the decree or order of any Court or J u d g e to a n y receiver or o ther person, b y such receiver or person, and independent ly of t h e t i t le to such income;, or any
cont ingency, or unce r t a in ty in respect of such t i t l e ,— (v) In respect of every other income, and in all other cases, by t he person to w h o m t h e income arises or accrues , or who is legal ly or equi tab ly enti t led to the receipt thereof.
A n d
And the persons by w h o m income t a x is payable unde r subsections ( i ) to (iv) of th is section inclusive shall be deemed to be " representa t ive taxpayers " wi th in t he mean ing of th is Ac t . N o t h i n g in th is section shall be t aken to relieve the person receiving the income from t h e representa t ive t axpayer from any t a x due or payab le in respect
thereof.
19. Every representa t ive taxpayer , as regards the income to which he is ent i t led in his representa t ive capaci ty , or of which, in such capacity, he has t h e managemen t , receipt , disposal, r emi t t ance , p a y m e n t , or control , shall be chargeable w i th t h e same income t ax , and be subject in all respects to t h e same liabilities, as if t he same were income ar is ing or accru ing to h i m beneficially, except t h a t no such t axpaye r (not be ing t h e publ ic officer of a company) shall be personal ly l iable for the p a y m e n t of income t ax beyond the amoun t or va lue of t h e income of which he has, in such capaci ty as aforesaid, t h e managemen t , receipt , disposal, or c o n t r o l : Provided t h a t no th ing here in conta ined shal l in cases where the representa t ive t axpaye r acts as agen t or t rus tee for several persons p reven t such representat ive t axpaye r from cla iming tha t each agency or t r u s t shall be t rea ted separate ly for t he purpose of c la iming the exempt ion or deduct ion provided for in sections fifteen and s ixteen of this Act .
20. E v e r y representa t ive taxpayer who, as such, pays any t ax
or any sums imposed or incurred by way of fine unde r section forty- e igh t of th is Ac t shall be ent i t led to recover from the person on whose behalf such t ax or sums shall be paid, or to re ta in out of a n y moneys t h a t m a y come to h i m in his representa t ive capaci ty so m u c h as shal l be required to indemnify h i m in respect of such p a y m e n t s : Provided t h a t where any sum by way of fine under section for ty- e igh t has been imposed or incurred t h r o u g h the neglect or default of t he representa t ive taxpayer , t he a m o u n t of such fine shal l no t be chargeable agains t the person on whose behalf t he t a x shall be paid, and if deducted or re ta ined by the representat ive t axpayer shall be recoverable from h im by the person so enti t led as aforesaid as money received to t he use of such person.
2 1 . N o t rus tee who has author ised the receipt of t h e profits
ar is ing from t rus t proper ty by t h e person enti t led there to or his agent , where such person or agen t has ac tua l ly received the same unde r such au thor i ty , and is resident in N e w South Wales , and no receiver of a n y person be ing of full age, and resident in N e w South Wales (other t h a n
| r e t u r n s prescribed by th is A c t and the regulat ions specifying the n a m e | a mar r ied woman, lunat ic , idiot, or insane person) , who makes t h e |
| and residence of such person, shall be required to do any other ac t for t he purpose of assessing the income of such person, unless t h e Com missioners requi re the tes t imony of such, t rus tee or receiver in pur suance of th is A c t or t he regulat ions , |
22. I n any case where a company has a t a n y t i m e heretofore,
or shall a t a n y t ime hereafter borrow money on debentures , such company shall be deemed to be t he agen t of every holder of such debentures .
23. (i) W h e r e a person or company outside t he Colony (herein t e rmed " the principal " ) , by means of a company registered in t he Colony, or carrying on business therein, or by means of a person in t he Colony (herein t e rmed " t h e a g e n t " ) , sells or disposes of goods in t he Colony for the principal (whether the moneys arising therefrom are paid to or received by the pr incipal directly or otherwise), t he taxable a m o u n t of the income derived therefrom by the pr incipal shall be assessed at an a m o u n t equal to five pounds per c e n t u m upon the total a m o u n t received for such goods, and the a m o u n t so assessed shall
for
for t he purposes of income t ax he deemed to he income derived hy
the agent , and the following provisions shall apply :—
(a)
The agent shall, as regards such income, make the returns, he assessed, he l iable to income tax , and otherwise be subject to the provisions of this Act , to do all acts and th ings there under as if such income was ac tual ly the income of the agent , and in the case of such agen t being a company as aforesaid t he provisions of section forty-three hereof shal l apply , provided t h a t no th ing herein contained shall exemp t or discharge the pr incipal f rom liability to pay income tax on such income ; and t h a t t he agen t shall have t he same r igh t to indemni ty against the pr inc ipa l in respect of t he t ax paid by h im as is conferred upon the representa t ive t axpaye r by section twenty ,
(ii) The Governor m a y by regula t ions prescribe for t he
m a k i n g , obta ining, ad jus t ing , a n d set t l ing r e tu rns by or wi th any agent in such m a n n e r and form with such par t iculars and proof as m a y be t h o u g h t fit, and for t he purpose of m a k i n g , complet ing, and enforcing assessments unde r th i s section and otherwise general ly for t he purpose of giving effect to the provisions hereof.
2 1 . Eve ry person engaged in business as owner or char terer of
ships shall be assessed for taxa t ion upon his income on such t e rms a n d conditions as may be prescribed by regula t ions , and such assess m e n t shall be subject to all r igh ts of objection and review as provided
by th is Ac t .
25. (i) I n t h e case of I n s u r a n c e Companies regula t ions to be made unde r this Ac t m a y prescribe means of de te rmin ing w h a t portion of t he income of such companies shall be deemed to be the income of such companies in New South Wales , and such income only shall be liable t o be assessed for income t ax under th is Act ,
( i i) I n t he cases of all o ther companies whose business ex tends to any other countr ies t he income for t axa t ion shall be a s u m which shal l bear t h e same propor t ion to t he w h o l e net profits of t h e Company as t he assets in New South Wales bear to t he total assets of t he company, t h e deduct ions to be such as are allowed by th is A c t : Provided tha t where e i ther t he Commissioners or t h e Company m a y deem such me thod of es t imat ing the income for t axa t ion to be inequi t able or inexpedient , e i ther t he Commissioners or t he Company m a y claim t h e r igh t to an assessment on the actual profits earned or income received in N e w South Wales .
26. The income of a married woman shall be liable to assess
m e n t and taxa t ion in l ike m a n n e r as if she were unmar r i ed . 27. For the purpose of ascer ta in ing the sum, hereinafter t e rmed the " t axab le a m o u n t , " on which (subject to t he deduct ions hereinaf ter ment ioned) income t a x is payable, t he following direct ions and provisions shall he observed and carried o u t : —
(i) The amount of taxable income from all sources for the year immediate ly preceding the year of assessment shall be t a k e n as t he basis of calculat ion.
(ii) In any case in which profits or moneys derived from any business have been converted in to s tock-in-trade, or added to t he capi tal of, or in any way invested in, such business, a complete s t a t emen t of t h e a m o u n t of such profits or moneys so converted, or added, or invested, shal l be made by such
person in t he prescribed form in his r e t u r n s . ( i i i ) N o t a x shall be payable in respect of income earned outs ide t h e Colony of N e w South Wales .
( iv) The t axab le a m o u n t of any income under subsect ion ( i i ) of section fifteen shall be the net a m o u n t paid t o or on account of the taxpayer , less all paymen t s by way of deduct ion or otherwise to the Civil Service Superannua t ion Accoun t ,
o r any o ther publ ic account . (v)
(v) Income received by a taxpayer in respect of a share in a company liable to pay income t ax shall be deducted from the t axab le amoun t , b u t such income shall be specified by the t ax payer in t he re tu rns made by h i m in t h e prescribed manner .
(vi) I n all o ther cases t he taxab le a m o u n t shall be t he to ta l a m o u n t of t axab le income aris ing or accru ing to any person from all sources except to t he ex ten t of t h e exempt ions provided by section seventeen.
(v i i ) Shill ings and pence, and fractions thereof, shall not be included in the t axab le
amoun t .
28. F r o m t h e taxab le a m o u n t so ascer tained as aforesaid every
| t axpaye r shal l be ent i t led to deduct ions in respect of t he | annual |
| a m o u n t | of— |
(i) Losses, outgoings, including interest and expenses actually incurred in N e w South Wales by t h e t axpayer in t he product ion of his income.
( n ) Eve ry p r e m i u m or s u m paid by the t axpayer on t he insurance of his own life, or t h a t of his wife, or for a deferred annu i ty , or o ther provision for his wife or chi ldren, or in respect of any fidelity guaran tee , or bond, which such t axpayer is required t o provide for t he exercise of his profession, t rade , employment , o r vocation : Provided tha t , in no case , shall a n y deduction be allowed unde r this subsect ion beyond t h e sum of fifty pounds in t h e aggregate . (iii) Sums expended for repairs of premises occupied for the
purpose of business, and for the repair or a l tera t ion of mach inery , implements , utensi ls , and articles employed by the t axpayer for t he purposes of his bus iness ; such sums shall be es t imated on the annua l average of t h e sums expended for such purposes dur ing the two years preceding the year of assess m e n t , or if such average cannot be s t ruck , t he a m o u n t to be deducted shall be t he sum expended for such purposes du r ing the year immedia te ly preceding t h e year of assessment.
( iv) Such s u m as t h e Commissioners may t h i n k jus t and reason able as represent ing t he diminished value by reason of wear and tear dur ing t h e year of any machinery , implements , utensi ls , a n d art icles used by the t axpayer for t he purposes of his business : Provided t h a t w h e r e in any business income is se t apart by the t axpaye r b y way of a fund to cover t he
art icles, the amoun t so se t apa r t for t h e year immedia te ly depreciat ion of such mach inery , implements , utensi ls , and preceding t h e year of assessment, shall, subject to the approval of t he Commissioners, be t he s u m to be deducted for deprec ia t ion : Provided t h a t in no case shall any al lowance be made for t he depreciat ion of bui ldings .
(v) No twi th s t and ing the l imita t ion in subsection (i) hereof t he Commissioners shall , in cases where it m a y seem to t h e m jus t , allow losses, outgoings , and expenses, even if incur red beyond the Colony.
(vi) When any taxpayer occupies, for the purpose of business, any land in respect of which land t a x is payable by h im under this A c t for t he same period, such person shall be ent i t led, in any r e t u r n of taxable income derived or received from such business for such period, to deduct a s u m equal to five per c e n t u m on the a m o u n t of the unimproved value of such land, plus five per c e n t u m of t he a m o u n t of the value of t he improvements thereon which are used and required for t h e purposes of such business.
(vii)
(vi i) W h e r e a t axpayer , e i ther alone, or w i th o ther persons, carries on, or is in teres ted as a p a r t n e r in, more; t h a n one business, and makes a profit in one or more of such businesses, and a loss in ano ther or others, such t axpaye r shal l be en t i t l ed to deduct t h e s u m of t h e losses from t h a t of t he profits.
F o r t h e purposes of th i s and t h e p reced ing section t h e
word " b u s i n e s s " shal l be t aken to inc lude a n y profession,
t rade , employment , or voca t ion ; b u t shall n o t inc lude
ownersh ip , use, or cu l t iva t ion of land. 29. N o deduct ion shall , in any case, be made in respect of any
of t he following ma t t e r s :— (i) The cost incur red in t h e ma in tenance of any taxpayer , h is
family, or es tab l i shment ,— (i i ) Domest ic or pr ivate expenses ,—
( i i i ) A n y loss or expense which is recoverable unde r any insurance or contract of indemnity,—•
( iv) I ncome t a x and l and t a x , —
(v) I n c o m e earned in N e w South W a l e s and carried to any
reserve fund, or capitalised in a n y way.
Nor, as regards income derived f rom a n y profession, t rade , employment , or vocat ion, in respect of any of the following ma t t e r s , viz :—
(vi) Any moneys not wholly and exclusively laid out or expended for the purposes of t he profession, t rade, employment , or vocation,—
(v i i ) The r e n t or va lue of or cost of repairs or a l tera t ions of any premises n o t occupied for t h e purposes of the profession, t rade , employment , or vocation, or of a n y dwell ing-house, or domest ic premises, except such par t thereof as m a y be occupied for t he said purposes—
( V I I I ) I n t e r e s t which m i g h t have been made on any capital employed in t h e profession, t rade , employment , or vocation,
if l en t out a t in teres t ,— (ix) Any debts owed to the taxpayer, except such as shall be proved to t h e satisfaction of t h e Commissioners to be bad or d o u b t f u l ; and deduct ions for doubtful debts shall be made according to t he value a t which t h e Commissioners shall
es t imate t h e m . P A R T V.
Assessments, Returns, &c.
30. (i) The Commissioners shall , in t h e prescribed manne r , give, or cause to be given, no t less t h a n t h i r t y clear days ' publ ic notice, of t h e t ime and place a t which all persons liable to taxa t ion personally, or in any representa t ive capaci ty unde r t h e provisions of th i s Act , shall furnish r e tu rns for t he purpose of t h e assessment of L a n d and I n c o m e T a x ; such notice shall s ta te t he place a t which t h e prescribed forms of r e t u r n m a y be applied for a n d obtained, and i t shal l be t h e d u t y of all such persons, and of all persons requi red by th i s Ac t or any regula t ion the reunder to furnish any such r e tu rns , to app ly for t he prescribed forms of r e tu rns , and any person failing to furnish any such r e tu rn shall not be relieved from any pena l ty by reason only of his hav ing received no notice to furnish t h e same, or of t h e prescribed form of r e t u r n no t hav ing been delivered to h im ; b u t t he Commissioners may, if they deem it so advisable, cause forms to be delivered by the assessors or sent by post.
(II)
( i i ) Every such, person shall, u p o n the publ icat ion of such
notice, p repa re and deliver, in t h e prescribed manne r , wi th in t h e period to be ment ioned in such not ice, to t h e person appointed to receive t h e same, a r e t u r n in t h e form prescribed, of t he description, s i tuat ion, and va lue of all l and of which such person is owner or holder, or in respect of which he m a y be liable unde r th i s A c t to t axa t ion in any representat ive capacity, and of t he par t iculars of t he income, and of al l o ther details in relat ion there to which m a y be p resc r ibed ; such r e t u r n shal l be signed by the taxpayer , or by his agen t duly author ised in t h a t behalf.
( i i i ) A n y r e t u r n made or p u r p o r t i n g to be made or signed
by or on behalf of any person, or by the publ ic officer of any company for t he purposes of this A c t shall be t aken and deemed to be duly made and signed by the person or by the publ ic officer of t he com pany affectrd, as t h e case m a y be , unless such person or publ ic officer
| shall prove t ha t such r e t u r n was n o t m a d e or signed as | aforesaid. |
( iv) I f any person fails to m a k e such r e t u r n to t he Com
missioners they m a y appoin t a person to m a k e a r e t u r n on behalf of such person, and t h e r e t u r n made b y the person so appointed shall be, for all t h e purposes of th is Act , t he r e t u r n of t h e person liable to m a k e
| t h e | same. |
(v) The r e tu rns furnished by or on behalf of every person
requi red to furnish r e tu rns unde r this A c t shall contain such
par t icu lars , be in such form, and br furnished to t he Commissioners,
| a t such t ime , as m a y respectively be prescribed or publ ic ly | notified. |
(vi) The Commissioners may, w h e n and so often as they
t h i n k necessary, requi re any person to m a k e further or fuller r e tu rns
respect ing any m a t t e r of which a r e tu rn is authorised or prescribed by
| th is A c t | or by t h e | regula t ions . |
(v i i ) Al l r e tu rns required to be furnished under th i s A c t
shal l be delivered a t or sent by registered le t ter to t he prescribed address, and any r e tu rns so posted shall be carried and registered free
| of | charge . |
( V I I I ) N o person shall be released from t h e obligations and
penalt ies by th is Ac t or t he regula t ions imposed in respect to t he m a k i n g of t h e r e tu rns here in ment ioned by reason only t h a t such
| person m a y be wi th in t he | exempt ions | as to value of lands or a m o u n t |
of income taxab le hereinbefore declared.
3 1 . (i) F rom the re tu rns furnished to the Commissioners, or
from any other available sources t h e Commissioners shall, as soon
| as m a y be, cause separate assessment-books to be prepared, as herein | after provided in respect of l and t a x and of income t ax , and like | |
| assessment books shall thereaf ter be prepared in respect of land t a x in every fifth year after t h e year one thousand e ight hund red and ninety-five, and in respect of income t a x in each and every successive year after such last ment ioned year. | ||
| ( i i ) The assessment books in respect of land t ax shall conta in par t icu lars a r ranged in t h e prescribed m a n n e r of all lands l iable to l and t ax , and shall r emain in force un t i l new assessment books shall be completed, and not ice thereof given to t he persons concerned. | ||
| ( i i i ) The assessment books in respect of income t a x shall be so prepared as to show the gross and taxable amoun t s of t he income of every taxpayer , t he income chargeable, and t h e a m o u n t of | ||
| ||
| taxpayer , together w i th such other par t iculars as may be prescribed : | ||
| Provided t h a t any al terat ion or correct ion in any assessment- book author ised to be made on appeal from assessments, or on order of a Cour t as hereinafter provided, shall be made for thwi th : Provided fur ther t ha t if, upon complet ion of the assessment by the assessors, and |
after
after t h e s i t t ings of t he Court of Review, it is at any t ime found t h a t the assessed value or amoun t of any land or income respec tively is h igher t h a n is declared in t he re tu rn or r e tu rns re la t ing there to , such excess shal l be liable to taxat ion, and the t ax levied in respect thereof shall be paid by the person chargeable , or if such person is deceased shall be recoverable from his personal representat ives, no twi ths tand ing tha t t he year for which the t ax was originally assessed and paid has closed, or t h a t such person, or his representat ives, may hold a receipt in full for t he t ax paid for t h e said year.
32. D u r i n g the t ime tha t any assessment-book is in force the
Commissioners may , from t ime to t i m e —
(i) Place thereon the name of any person of whose liability to
t axa t ion they are satisfied, and erase theref rom t h e n a m e of any person not so liable,
(ii) In their discretion, whether notice of appeal has been given
or not , al ter or reduce any assessment or class of assessments and order a refund of any excess of t ax t h a t m a y have been paid in respect thereof,
(iii) Place thereon any lands which may have become vested in
or owned by any person since t h e m a k i n g of t he last assess m e n t which t h e y arc satisfied are l iable to taxa t ion , or erase therefrom any lands no longer so liable.
The prescribed not ice shall be given to t h e persons affected of any addi t ion to, or a m e n d m e n t of, the assessment-book, or any assessment,
unless such addit ion or a m e n d m e n t has been made with t he consent of the person affected.
(iv) Eve ry person affected by any such addit ion or a m e n d m e n t
shal l be ent i t led to appeal therefrom in t he same m a n n e r as
from an or iginal assessment. Al l notices and other proceed ings prescribed wi th respect to original assessments, and appeals therefrom, and the hear ing thereof, shall, so far as possible, apply wi th respect to such addit ions or amendmen t s and appeals therefrom,
(v) Subject to such right of appeal as aforesaid every assessment so added to , reduced, or amended shall have t he same effect, and be accompanied by the same consequences, as a n original assessment.
(vi) I f the Commissioners t h i n k t h a t any assessment made by an assessor is unfair or incorrect , t hey m a y direct ano ther assessment to be made .
33. I n the preparat ion of any assessment-book in respect of
land t ax t he Commissioners may , if they t h i n k proper , use or adopt so m u c h of any assessment t h e n in force which shall have; been m a d e by, or by t h e au tho r i t y of, t he Munic ipa l Council of t h e City of Sydney, or the Council of any Munic ipa l i ty , or any o ther au tho r i t y empowered by law to m a k e assessments of land, as may be applicable to or useful tor the purpose of m a k i n g any assessment unde r this Act .
34. The Commissioners, or any person authorised in wr i t ing by t hem, may at all reasonable t imes , inspect, free of charge, all ra te books, assessment-books, and valuat ions re la t ing to any land, and all o ther books and documents re la t ing to any assessment or va lua t ion in t h e custody of the town clerk, or any o ther officer of t he City of Sydney, or t h e council clerk, or o ther officer of any Munic ipa l i ty , and all deeds, certificates, and other evidences of t i t le , books, r e tu rns , accounts , and documents in the L a n d Titles Office-, or t he Genera l Reg i s t ry Office for t he Regis t ra t ion of Deeds, or in any other publ ic office; and m a y requi re and take copies thereof, or ex t rac ts therefrom. A n y person obs t ruc t ing or h inder ing the Commissioners or any person so author ised by t h e m shall be l iable to a pena l ty of fifty pounds .
35. A n y assessor may enter a t any reasonable hour , du r ing t h e dayt ime, upon land or premises, for the purpose of assessing the same, and may p u t to the occupier or owner thereof any questions t ouch ing any of t h e par t iculars thereof which he is requi red to furnish u n d e r this Ac t or the regula t ions .
30. Jo in t owners or t rus tees of land in respect to which such 1
owners or t rus tees are l iable u n d e r th i s A c t to he assessed and t axed ;
shall be assessed joint ly , bu t shall be joint ly and severally responsible:
for the due furnishing of r e tu rns , and be in l ike m a n n e r liable in
| respect of t he p a y m e n t | of t he | t ax . |
37. Co-partners shall be assessed jo int ly in t he n a m e of the firm or style of the co-par tnership , in respect of land be longing to or held by such co-par tners , and shall be chargeable jointly and severally w i th t h e land t ax payable in respect thereof ; and such assessment shall be kep t separate and dist inct from the individual assessment of any such par tner . Every co-partner shall be separately responsible for t he due furnishing of r e tu rns re la t ing to such land, and liable in respect of any default in connection therewi th .
38 . W h e r e the n a m e of an owner of any land cannot , after
due inqui ry , be found, such land shall be entered in t he assessment-
book by the n a m e of " t h e owner ," and he shall be liable to taxa t ion
| by t h a t | designation. |
39. (i) If any person makes default in furnishing any r e t u r n of
lands or income, or if t h e Commissioners are not satisfied wi th t he
r e t u r n made by any person, they m a y m a k e an assessment of t he va lue
| or a m o u n t | on which , in the i r | j u d g m e n t , | tax | ough t | to be | charged, |
and the t ax shal l be payable accordingly.
( i i ) Eve ry such assessment shall be subject to appeal .
40. The assessment-book in respect of land tax , or a copy
thereof, shall be open to inspection at such place or places and subject
to such conditions and the paymen t of such fee as shall be prescribed.
41. U p o n complet ion of every assessment-book in respect of
income tax , such book, or a copy thereof, shal l be deposited in t he
office of the Commissioners. Such book or copy shall no t be open to
publ ic inspection, bu t every t axpayer shall be ent i t led to a copy of t he
entr ies the re in re la t ing to the assessment of his income certified by or
on behalf of the Commissioners.
42. U p o n the completion of the assessment-books the Com
missioners shall give notice every year to every t axpayer whose n a m e
appears there in , with such par t iculars of the assessment, as shall
| be considered necessary, and the a m o u n t of the t a x which is payable . | Such notice shall be designated t he " Notice of Assessment of L a n d | ||
|
Provisions as to Companies.
43. (i) Every company liable to land or income t ax shall , a t ail l imes, be represented by a person residing in New South Wales , nominated for that pu rpose ; and a place wi th in the said Colony shall be appointed, from t ime to t ime, by such company, at which any notices or other ins t ruments unde r this Act affecting the company may be served or delivered, and the Commissioners shall be notified
| wi th in one m o n t h of | such nomina t ion and | appo in tment . |
(ii) Such person shall for t he purposes of th is A c t be called
the publ ic officer of the company and shall be nomina ted—
(a)
In the case of a company having a board of directors or managers in New South Wales , wi th in one mon th after the commencemen t of this Act :
(b)
In the case of a company not having such board as aforesaid, wi th in three mon ths after the commencemen t of this A c t :
Provided
Prov ided tha t , in. defaul t of such nomina t ion for t h e purposes of t h e first assessment unde r th is Act , t h e publ ic officer of a n y company shal l be such m a n a g i n g director, director, secretary, or other officer as
t he Commissioners shal l nomina te for t h a t purpose .
( i i i ) The office of publ ic officer shall be kep t cons tan t ly
filled by every company.
( iv) Eve ry company failing or neglect ing, w i th in t h e t i m e
required b y this Act , to nomina te i ts publ ic officer, or failing or neg lec t ing to fill any vacancy in t h a t office as prescribed, or t o appoin t a place a t which not ices or o ther i n s t rumen t s m a y be served or delivered, shall be liable to a pena l ty no t exceeding fifty pounds for every day du r ing which such neglec t shal l cont inue .
(v) E v e r y notice, process, or proceeding which , u n d e r
th i s Ac t , or t he regulat ions , m a y be given to, served upon, or t a k e n aga ins t any company m a y be given to , served upon , or t aken aga ins t its publ ic officer ; and if, a t a n y t ime , there be no publ ic officer, t hen any such notice, process, or proceeding m a y be given to , served upon , or t aken agains t any officer or person ac t ing or appear ing to ac t in t he m a n a g e m e n t of t he business or affairs of such company, or as agen t for such company.
(vi) E v e r y publ ic officer shall be answerable for t h e doing
of all such acts , ma t t e r s , or th ings as a rc requ i red to be done u n d e r th is A c t or t he regula t ions by a t axpayer , and in case of default shal l bo liable to the same penal t ies .
(vi i ) A n y act, r e tu rn , or representa t ion done or made by a
publ ic officer in respect of a n y ma t t e r or t h i n g required to be done or performed unde r th i s A c t or t h e regula t ions re la t ing to t h e business of t h e company of which he is such publ ic officer shall be deemed the act , r e t u rn , or representa t ion of such company, and shal l be of t h e same force and effect and be accompanied by t h e same consequences as if done or made by such company.
( V I I I ) E v e r y company established or beg inn ing to carry on
business in t h e Colony after the passing of this Ac t shall, wi th in one m o n t h after i ts es tab l i shment or beg inn ing to carry on business nomina te a person to be i ts publ ic officer, a n d appoint a place for
del ivery of notices a n d o ther i n s t rumen t s as aforesaid. ( ix) The absence or non-appo in tmen t of a publ ic officer
shal l n o t exonera te any company from t h e necessity of complying witht h e provisions of this Ac t or t he regula t ions the reunde r , or from the
penal t ies consequent on t h e failure to comply the rewi th .
P A R T V I .
Appeals, Collection of Taxes, &c, Regulations, Penalties, §c.
44. ( i) A n y taxpayer may , wi th in t h i r t y days after the not ice
of assessment for l and or income t a x or of a n y al tered, corrected, or addi t ional assessment has been given, appea l theref rom to t h e Cour t of Rev iew, upon the g round t h a t he is no t l iable for t h e t a x , or for any p a r t thereof, or t h a t t h e a m o u n t of such assessment is excessive. E v e r y appeal shall be commenced by such notices and in such m a n n e r as m a y be prescr ibed.
(i i) Pub l ic not ice shall be given of the t ime and place appoin ted for t he hea r ing of appeals , and such hear ing m a y be adjourned from t ime to t ime to any t i m e and place t h a t m a y seem convenient .
(iii)
( i i i ) The s i t t i n g s of: the Cour t of Review for t h e hea r ing
of appeals s h a l l no t be deemed to be public, and the said Court shal l a t a n y t ime on the appl icat ion of t he appe l lan t exclude from any such s i t t i n g , or requi re to wi thdraw therefrom, all or any persons whom soever.
(iv) The Commissioners , or a n y person author ised by them, m a y appear in suppor t of t he assessment on t he hear ing of any a p p e a l ; and the appe l lan t and any person who is interested in such appeal may appear in person, or by his counsel, solicitor, or agent .
(v) Al l appeals shall be heard and deal t w i t h in a lphabet ical
| o rde r ; | b u t w h e r e two or m o r e appeals in any list | of appeals | re la te to |
| t h e | same mat te r , t hey m a y be hea rd | together . |
(vi) The Cour t of Review may al ter or order t h e al terat ion
of t he assessment-book in accordance wi th t h e decision given on any appeal , b u t may only m a k e a n order as to costs w h e n t he claim of t h e Commissioners shall be held to be unreasonable , or t h e grounds of appeal therefrom to be frivolous.
(v i i ) The assessment-book, so al tered or corrected, shall
be t h e assessment-book for t he distr ict to which it re lates .
( V I I I ) N o m e m b e r of any Cour t of Review shall , solely on
account of his l iabil i ty to be assessed unde r th is Act , or of his liabili ty
to t ax unde r any A c t for t he t ime b e i n g in force, be deemed to be
interested in a n y m a t t e r upon which he m a y be called upon to
| a d j u d i c a t e | or | de termine . |
(ix) The said Cour t shall be a Court of Record , and shal l
have and possess for t h e hear ing and determinat ion of appeals wi th in
the; l imits of the jur isdict ion hereinbefore defined the same au thor i ty ,
r i gh t s , powers, privi leges, and s ta tus as are by t he provisions of
| subsections | (vii), ( V I I I ) , | and ( ix) of section e ight , and by section n ine |
of t h e Crown L a n d s A c t of 1889, conferred upon the L a n d Court , as fully and effectually as if such provisions were re-enacted herein, mutatis mutandis, w i t h reference to t h e said Cour t of Rev iew and t h e
| const i tut ion | thereof. |
(x) The provisions wi th regard to ma t t e r s of procedure of t h e Crown Lands A c t of 1889 a n d the regula t ions m a d e the reunde r , a n d of the Dis t r ic t Courts Ac t of 1858 and the Acts amend ing t he same and the rules m a d e thereunder , a n d of t h e Acts and rules in force re la t ing to procedure in P e t t y Sessions respectively, shall, so far as they m a y be declared by regulat ions he reunder to be applicable,
| regula te t he pract ice and procedure in connect ion wi th such appeals |
| before | t h e L a n d | Appea l | Cour t | or t h e Distr ic t | Cour t | J u d g e | or t he |
| Police Magis t ra te | appointed | to be a Cour t | of Review | r e s p e c t i v e l y . |
15 . Whenever a n y quest ion of law shall arise in a c a s e before
the Cour t of Review, t h e said Cour t shall , if required in Aviating by
any of t he part ies wi th in t he prescribed t ime and upon t h e prescribed condit ions, or m a y of its own mot ion s ta te and submi t a case for decision by t h e Supreme Court thereon, w h i c h decision shall be con clusive ; and the procedure wi th reference to a case submi t ted unde r th is section shall be t he same as t h a t provided by subsection (vi) of section e ight of t he Crown Lands A c t of 1889, wi th reference to cases submi t ted by t h e L a n d Court . The Supreme Court , for t h e purposes of th is section, m a y consist of two Judges only, and shall h a v e power to deal wi th t he costs of, and incidental to , any case submi t t ed unde r
| this | section | as i t m a y t h i n k fit. |
46. The obligat ion to pay, and the r igh t to receive and r e c o v e r , :
l and or income t a x shall no t be suspended by any appeal , b u t if the ]
| appel lan t succeeds on such | appeal t he a m o u n t | (if | any) of t h e t a x |
received by the Commissioners in e x c e s s of t he a m o u n t w h i c h ,
according to t h e decision on such appeal , was proper ly payable by
h im, shall for thwi th be repaid to him by the Commissioners.
Provisions
Provisions as to collecting end enforcing payment taxes, &C 47. On complet ion of the assessment-books in respect of land and income t ax respectively under the provisions of th i s Act , a day or days shall be appoin ted from t ime to t ime in every year by not ice in t he Gazette on which such land and income t ax respectively shall be due and payable .
48. E v e r y person who fails to pay the amoun t payable by h im in respect of l and t a x or income t a x respectively before t h e expirat ion of s ixty clear days after the same has become due shall , in addi t ion to t he a m o u n t of such land or income t ax , pay, by way of fine, a s u m
equa l to t en pounds per c e n t u m thereof. 49 . L a n d t ax and income t ax , and every sum imposed or incurred
by way of fine in addi t ion to such tax , shall be deemed, when the same becomes due or is payable, to be a debt due to H e r Majesty, and payable to t he Commissioners in t he m a n n e r and a t the places prescribed.
GO. The Commissioners shall m a k e out a list of the persons who shall be in arrear , and on the expira t ion of s ixty days after t he t ax is payable they may proceed to recover the a m o u n t s shown in t h e said list as hereinaf ter provided.
51 . A n y land or income tax, toge ther wi th any tines accrued,
m a y be sued for and recovered by action in any Cour t of compe ten t
jur isdict ion by the Commissioners suing on behalf of H e r Majesty.52. W i t h respect to suits and proceedings in a Dis t r ic t Court , or in a P e t t y Debts Cour t for t h e recovery of t ax and lines, t h e following provisions shall have effect :—
(i) When a summons for the recovery of tax is issued and served, t h e n unless , e ight days before t he day appointed for hear ing , a s t a t emen t in wr i t ing by, or on behalf of t he defendant , showing a defence on the meri ts , shall be made to t h e clerk of t he Court in which such summons was issued, j u d g m e n t shall be given for the a m o u n t claimed, wi thou t t h e necessity of t he Commissioners, or any one on their behalf, appear ing in Court , or p rov ing the l iabil i ty of the defendant and t h e
n o n - p a y m e n t of the tax .
(IT) I n all cases t h e summons shall be served upon the defendant a t least t h i r ty days before t h e day appointed for hear ing .
(iii) It shall be sufficient in any such suit or proceeding if the
par t icu lars of demand s ta te t h e amoun t sought to be recovered, the date on which the same was payable, wi th such fur ther and other par t icu la rs as the Commissioners m a y t h i n k necessary.
53. If it is proved to the satisfaction of the Commissioners t h a t the a m o u n t paid by any t axpayer as income t ax is in excess of t h e amoun t proper ly chargeable unde r this Act , or t h a t the a m o u n t charged as land t ax is in excess of the a m o u n t proper ly chargeable the reunder , t he Commissioners shall give a certificate to t h a t effect, on product ion whereof the Colonial Treasurer shall refund the proper a m o u n t in each case to the t axpaye r or person ent i t led to receive t he same ; and if a n y t axpayer proves to t he satisfaction of t he Commissioners t ha t his income dur ing any year fell short of the s u m in respect of which t h e t a x for t h a t year was paid, the Commissioners shall cause t he assessment to be amended accordingly, and the overcharge; to be refunded as aforesaid; and if it be proved to t he satisfaction of t h e Commissioners t h a t income t ax has been claimed or paid in respect of any income which by reason of t he smallness of the income of t he person finally beneficially enti t led there to would be; exempt from taxat ion if i t had been included in a r e t u r n m a d e by such person of his income,
t he
the Commissioners may exempt such income from paymen t of the tax , or if a l ready paid shall cause t h e a m o u n t of such t a x to he refunded as aforesaid : Provident that the Commissioners shall not certify for any refund unde r this section unless t he claim is made wi th in two years of t he date when the overpayment was made .
Recovery of Land Tax by Letting and Sale of Land.
54. (i) The l and t ax shall , un t i l paymen t , he a first charge
upon the land taxed, in pr ior i ty to all sales, conveyances, mor tgages ,
| charges, l iens, ra tes , and encumbrances | whatsoever . |
( i i) W h e n e v e r any land t ax payable in respect of any land
shal l be unpa id for the space of two years, it shall be lawful for the Commissioners no twi th s t and ing any j u d g m e n t in respect of such t ax recovered agains t t he person chargeable wi th the same so long as such j u d g m e n t remains unsatisfied, to cause to be publ ished for th ree con secutive weeks in t he Gazette a notice specifying such land, and the a m o u n t of t ax and fines due in respect thereof, and s ta t ing t h a t if such a m o u n t be not paid wi th in one year from the first publ icat ion of such not ice, t h e Commissioners will let the land for a t e r m not exceeding t h r e e years with t enan t r igh t to improvement , reasonable and necessary in t he case of a t enancy for a t e rm of th ree years, or will apply to t h e Supreme Court for an order for t he sale thereof.
( i i i ) If, after one year from the first publ icat ion of such notice, t h e t a x and fines due a t t h e t ime of such first publ icat ion a rc still unpaid , t h e Commissioners may let such land, or a n y p a r t
thereof, as above provided, and may receive t he rents and profits thereof, and apply the same towards t he paymen t of the said tax , or
pa r t thereof, and of costs and expenses, and hold any surplus in t r u s t
| for the r ightful owners of such l a n d ; | or |
| (iv) The Commissioners, instead of le t t ing such lands may , in l ike case, by pet i t ion to t he Supreme Cour t or any J u d g e thereof, apply for a sale of so m u c h of the land described in such not ice as may be necessary, and if such land be not subject to any bond fide mor tgage , the Cour t or J u d g e , on being satisfied by affidavit or otherwise t h a t t he arrears arc lawfully due, and wen; in a r rear a t t he t ime of t he first publ icat ion of such notice, and tha t all th ings requi red by this Ac t to be done by the Commissioners have been done, shall order the sale of t he said land, or so m u c h thereof as shall be sufficient to pay al l arrears due up to the t ime of sale, toge ther wi th any sum payable | by w a y of fine, and all costs of and a t t end ing the applicat ion, and | of |
| and a t t end ing the sale of such l a n d ; | and t h a t t he proceeds be paid |
| in to | Court . |
(v) I f such land is subject to any bond fide mor tgage or lease, t he Cour t or J u d g e may , on such application, order t he sale of the whole or port ion of such land subject to such mor tgage or lease.
55. Whenever any sale of any land, estate, or interest shall have been ordered and effected under t he last preceding section, t he Court or a J u d g e shall order p a y m e n t of t he said tax:, lines, costs, and expenses to be first made out of t h e proceeds of sale, and the balance of the proceeds of such sale shall be applied as t h e Cour t or J u d g e m a y t h i n k proper for t he benefit of t he part ies interested there in ; and the con veyance or transfer, as the case may be, shall be executed by the officer of the Cour t nomina ted by the Court or J u d g e for such purpose to t he purchaser , his heirs and assigns, in such form as shall he approved by the Court or J u d g e ; and such conveyance or t ransfer shall vest the land, estate, or interest sold in t h e purchaser as completely and effectually as if such conveyance or t ransfer had been executed by the owner of such
land,
l and , es ta te , or i n t e r e s t ; and in eases where t h e land is or has been b r o u g h t unde r t he provisions of t h e R e a l P r o p e r t y Ac t , t he purchaser shall be ent i t led to receive a certificate of t i t le to t he land purchased .
Regulations, Penalties, &c.
56. The Governor m a y by regula t ion prescribe and r e g u l a t e — (i) The duties of all persons engaged or employed under or in the
adminis t ra t ion of this A c t ; (ii) The security to be given by any such persons, the limits of distr icts and places wi th in which any such persons are to a c t ;
( i i i ) The r e t u r n s to be furnished to t he Commissioners, and t h e form and contents thereof, and the t ime and mode of furnish ing the s a m e ; t he form, t ime , and m a n n e r of giving notices
of a p p e a l ; ( iv)
T h e mode of p a y m e n t of any t a x or fine;
a n d m a y m a k e regula t ions for car ry ing out t he objects of this Act ,
and general ly for ca r ry ing out all ma t t e r s of detail in connect ion wi th t h e said Ac t .
57. The Governor m a y m a k e all such o ther regula t ions , e i ther
applicable general ly or to mee t par t i cu la r cases, as may be necessary or desirable to carry out the objects and purposes of th is Ac t , or as
m a y be convenient for t he adminis t ra t ion thereof.
58 . Al l such regula t ions shall be publ ished in the Gazette and
shall be laid before both Houses of Pa r l i amen t w i th in fourteen days from t h e publ ica t ion thereof, if Pa r l i ament be t h e n s i t t ing, a n d if
P a r l i a m e n t be not t h e n si t t ing, t h e n wi th in fourteen days after t h e
beg inn ing of the n e x t Session, and upon publ ica t ion in the Gazette a l l such regula t ions shall have t he force of law. 59. If t he occupier or person in possession of any land w h e n requested by the Commissioners, or by any authorised officer refuses to disclose t h e n a m e of t h e owner of such land, or of t he person ent i t led to receive t h e ren t s and profits thereof, or wilfully mis-states t h e same or neglects or refuses to give any informat ion in his possession, which is lawfully requi red by t h e Commissioners or a n y such officer for t he purposes of th is Act , he shall , for every such offence, be liable to a
pena l ty no t exceeding t w e n t y pounds . 60. If any person—
(i) Pails or neglects to furnish any returns within the prescribed
t i m e ;
( i i ) Knowingly and wilfully makes a n y false s t a t emen t in any r e tu rns or makes any false answer for t he purpose of evading or enabl ing any other person to evade assessment or t a x a t i o n ; or
( i i i ) B y any falsehood, wilful neglect , fraud, ar t , or contr ivance whatsoever , evades or a t t empt s to evade assessment or t axa t ion ,
he shall be l iable to pay for each offence unde r subsection (i) a pena l ty n o t exceeding twen ty pounds , and for each offence unde r subsections
( i i ) or ( i i i ) a pena l ty no t exceeding one h u n d r e d p o u n d s ; a n d in any case where t he offence was a n evasion of assessment or taxa t ion , or an a t t e m p t to evade assessment or t axa t ion , t h e person offending shall be liable to be assessed and charged t reb le the a m o u n t of t h e t a x to which such person would otherwise be liable.
6 1 . A n y person who obst ructs or h inders a n y officer ac t ing in
t he discharge of his duties unde r th is A c t or the regulat ions there under , or refuses or wilfully neglects to answer or gives any false or evasive answer to any lawful quest ion p u t by any such officer re la t ing to any land, mor tgage , proper ty , or income belonging to such person, shall be l iable to a pena l ty no t exceeding fifty pounds .
62. Any person who in any declaration authorised or prescribed by this Act, or the regulations thereunder, knowingly and wilfully states any matter or thing which is untrue, shall be guilty of perjury, and shall be dealt with accordingly.
63. Every contract, agreement, or understanding, whether arrived at or evidenced by matter of record under seal or by writing or by parol, having or purporting to have or which might have the effect of removing, qualifying, or altering the operation of any assessment, return, ex emption, or deduction, or of in any way affecting the incidence of any assessment, or tax, or displacing the benefit of any exemption, or deduc tion authorised by or consequent upon any provision of this Act shall (whether such contract, agreement, or understanding shall have been or be made before or after the passing of this Act) be wholly void and inoperative so far as such contract, agreement, or understanding purports or is intended to have or might have the effect aforesaid, but without prejudice to the validity of such contract, agreement, or understanding in any other respect or for any other purpose: Provided that the interest of the lessor in any lands subject to any such agreement made before the commencement of this Act by a lessee to pay the land tax shall, for the purposes of contribution under section twelve, be calculated upon a basis excluding the value of the reversionary interest.
64. Any person guilty of a breach of the provisions of this Act shall be liable to a penalty not exceeding twenty pounds, and the Governor may by regulation impose a penalty not exceeding ten pounds for the breach of any of the regulations under this Act.
65. All penalties imposed by this Act or by the regulations thereunder may be recovered summarily before a Stipendiary or a Police Magistrate ; and if the amount of such penalty be not paid within the time mentioned in the order, payment thereof may be enforced by distress and sale of the offender's goods and chattels, and in default of sufficient distress the offender shall be liable to imprison ment for any term not exceeding three calendar months, unless such penalty be sooner paid.
66. I n any action against any officer or person for anything done in pursuance of this Act, or in the execution of the powers or authorities conferred thereby, or by the regulations, the defendant in such action may plead the general issue, and give the special matter in evidence at the trial.
67. The production of the Gazette containing any regulations
purporting to be regulations under this Act, or any notice purporting
to be published in pursuance of this Act or the regulations thereunder,
shall be conclusive evidence that such regulation or publication was
duly made or published, and the production of any assessment-book, or of any document under the hand of the Commissioners purporting to be a copy of, or extract from, any assessment-book, shall be conclusive evidence of the making of the assessment, and except in the case of proceedings on appeal against the assessment (when the same shall be prima facie evidence only) shall be conclusive evidence that the amount, and all the particulars of such assessment appearing in such book or document, are absolutely correct.
68. In this Act, unless the context otherwise requires—
" Commissioners " means the Commissioners of Taxation.
"Company " includes all bodies or associations corporate or unin-
corporate.
" Governor " means the Governor with the advice of the Executive
Council.
" Improved value " means the capital sum for which the fee simple estate in land, with all improvements thereon, would sell under such reasonable conditions of sale as a bond fide seller would require.
c " Improvements " " Improvements" includes houses and buildings, fencing, planting, excavations for holding water, wells, ringbarking, clearing from timber, or scrub, or sweet briar, or noxious weeds, or laying down in grass or pasture, and any other improvements whatsoever, the benefit of which is unexhausted at the time of valuation.
" Income" includes profits, gains, rents, interest, salaries, wages, allowances, pensions, stipends, charges, and annuities.
" Income t a x " means the tax or duty imposed or charged in respect of income by any Act in force for the time being as assessed under this Act or any Act amending the same.
" Income chargeable" means the taxable amount less the deductions allowed under this Act.
" Insurance Companies" includes companies carrying on business as fire, marine, accident, fidelity, or guarantee insurance companies.
" Land t a x " means the land tax imposed as such by any Act in force for the time being as assessed under this Act or any Act amending the same." Mortgage" means and includes any charge whatsoever upon land or interest therein for the securing of money, and whether created by deed, or other instrument, or in any other manner, but does not include a charge of debts or legacies created by will.
" Mortgagee " means and includes the person entitled at law or in equity to a mortgage or any part thereof.
" O w n e r " includes every person who is, jointly or severally whether at law or in equity—
(a) Entitled to land for any estate of freehold in possession ; or
(b) Entitled to land for any such estate of freehold as aforesaid as a married woman, to her separate use, otherwise than through trustees; or (c) Who is a settlor, grantor, assignor, or transferor of land comprised in any settlement, grant, assignment, transfer,
conveyance, or other instrument, not made bond fide; or (d) Entitled to land partly in one, and partly in another or others of the aforesaid ways ; (c) Entitled to receive, or in actual receipt, or if the land were
let to a tenant, would be entitled to receive, the rents and profits thereof, whether as beneficial owner, trustee, mort
gagee in possession, or otherwise.
" Person " includes " Company " as defined by this Act.
" Prescribed " means prescribed by this Act or the regulationsthereunder : Provided that where, under this Act, anything is required to be done in the " prescribed form," it shall be sufficient if such thing be done substantially in the form so prescribed, or to the effect thereof.
" Public not ice" means a notice inserted in the Gazette or
published in any newspaper circulating in a town or district.
" Registered " means registered in the office of the Registrar-
General or the Lands Titles Office under the provisions ofany Act in force in New South Wales for the registration of
titles to land, deeds, and other instruments.
" Ship " means every description of vessel used in navigation not propelled by oars. , "Taxpayer" means any person chargeable with land or income tax.
" This Act " means this Act and the regulations thereunder.
" Trustee,"
" Trustee," in addition to every person appointed or constituted such by act of parties, order or declaration of a Court, or by operation of law, includes an executor or administrator, and every person having or taking upon himself the administration or control of real or personal property affected by a trust, or acting in any fiduciary capacity, or having the direction, control, or management of the real or personal property of any person under legal disability.
" Unimproved value " means, in respect to land, the capital sum for •which the fee-simple estate in such land would sell, under such reasonable conditions of sale as a bond fide seller would require, assuming the actual improvements (if any) had not been made, and, in case of conditionally- purchased land, of which no grant shall have been issued, after deducting also the balances or amount of purchase money due to the Crown in respect of the same: Provided that the unimproved value of lands reclaimed from the sea, or from any harbour or river, or made fit for building purposes by levelling or quarrying, or by the erection of rctaining- walls, or by any similar operations or works, shall be the capital sum for which the said land would sell under reason- able conditions, after deducting from such sum the cost of the reclamation or making, as Avell as all other improvements.
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