Land Tax Act 1922 (Cth)

LAND TAX.

No. 17 of 1922.

An Act to amend the Land Tax Act 1910–1918, and to repeal the Land Tax Act 1918, the Land Tax Act 1919, and the Land Tax Act 1920.

[Assented to 5th October, 1922.]

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

Short title and citation.

1.—(1.) This Act may be cited as the Land Tax Act 1922.

(2.) The Land Tax Act 1910–1918 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Land Tax Act 1910–1922.

Abolition of additional tax.

2.Section four a of the Principal Act shall not operate in respect of assessments made in respect of a financial year subsequent to that ending on the thirtieth day of June One thousand nine hundred and twenty-two.

Repeal of Land Tax Act 1918, 1919, and 1920.

3. The Land Tax Act 1918, the Land Tax Act 1919, and the Land Tax Act 1920 are repealed:

Provided that nothing in this section shall affect any assessment made or to be made in respect of the financial year ending on the thirtieth day of June One thousand nine hundred and twenty-two or any prior financial year.