Land Tax Act Amendment Act 1981 (Qld)

1080 ANNO TRICESIMO ELIZABETHAE SECUNDAE REGINAE No. 107 of 1981 An Act. to amend the LandTax Act 1915- 1980 in certain particulars [ASSENTED TO 16TH D ECEMBER, 1981

Land Tax Act Amendment Act 1981, No. 107 1081 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 1981. (2) In this Act the Land Tax Act1915-1980 is referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Land Tax Act1915-1981. 2. Commencement . This Act shall be deemed to have commenced on 29 June, 1981 and shall have retrospective effect accordingly. 3. Amendment of s. 11. Taxable value. Section 11 of the Principal Act is. amended by in subsection (4) omitting the expression '` 336 000 " wherever it occurs and substituting in each case the expression " $50 000 ". 4. Amendment of s. 16. Taxpayer to furnish returns . Section 16 of the Principal Act is amended by in subsection (1)- (a) omitting the expression " $4 500 " and substituting the expression " $5 324 "; and (b) omitting the expression " $40 500 " and substituting the expression " $55 334 ". 5. Amendment of s. 18. Assessments , assessment registers, and notice. Section 18 of the Principal Act is amended by in the proviso to subsection (3) omitting the expression " $15 " wherever it occurs and substituting in each case the expression " $20 ".