Land Tax Act Amendment Act 1973 (Qld)

583 ANNO VICESIMO SECUNDO ELIZABETHAE S C J i'l-E An Act to _ of g t he L '. T K Act 1915-®- 1972 in certain [A ss t ITED TO 19TH DECEMBER, 1973] BE IT ENACTED by the Queen' s Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same , as follows:--- 1. Short title and citation . (1) This Act may be cited as the Land Tax Act Amendment Act 1973. (2) The Land Tax Act 1915-1972 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 Act1915-1973. 2. Commencement. This Act shall be deemed to have commenced on 29 June 1973 and shall have retrospective effect accordingly. 3. 1- of s. 11. Section 11 of the Principal Act is amended by- (a) of itting the words " thirty thousand dollars " where they occur and substituting in each case the expression " $45,000 "; (b) omitting the words " ten thousand dollars " where they occur and substituting in each case the expression " $15,000 ".

584 Land Tax Act Amen ent Act 1973, No. 66 4. 1. -- ` of s. 16. Section 16 of the Principal Act is amended b y- (a) omitting the words " two thousand dollars " and substituting the expression " $2,000 "; (b) omitting the words " twelve thousand dollars " and substituting the expression " $17,000 ". 5. Am endment of s. 22. Section 22 of the Principal Act is amended by- (a) inserting after the words " he shall " the words ", subject to any agreement between himself and the owner,"; (b) inserting after the word " may " the words " subject as aforesaid ". 6. t of s. 44 . Section 44 of the Principal Act is amended by adding the following paragraph: " This section shall not be construed to redder void any covenant or undertaking by a lessee or tenant in any lease or tenancy agreement ( made before or after the commencement of the Land Tax Act Amendment Act 1973) to pay, or to reimburse to the lessor or landlord, the whole or part of land tax in respect of the land demised or let for the year in respect of which land tax is imposed current when that Act commences and for each subsequent year in respect of which land tax is imposed , but that covenant or undertaking shall not relieve the lessor or landlord of the liability to pay to the Commissioner land tax for which he is liable under this Act.".