Land Tax Act Amendment Act 1984 (Qld)

ANNO TRICESIMO TERTIO ELIZABETHAE SECUNDAE REGINAE No 99 of 1984 An Act to amend the Land Tax Act 1915-1984 in certain particulars [ASSENTED To 6TH DECEMBER, 1984]

1112 Land Tax Act Amendment Act 1984, No. 99 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. Citation . (1) This Act may be cited as the Land Tax Act Amendment Act 1984. (2) In this Act the Land Tax Act 1915-1984, being the Land TaxAct 1915-1982 as amended by the Land Tax Act and Another ActAmendment Act 1984, is referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Land Tax Act 1915-1984. 2. Commencement . (1) Except as provided by subsections (2) and (3) this Act shall commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Section 6 shall be deemed to have commenced on 29 June, 1983 and shall have retrospective effect accordingly. (3) Sections 3, 8 (b) and 9 shall be deemed to have commenced on 29 June, 1984 and shall have retrospective effect accordingly. 3. Amendment of s. 3. Interpretation . Section 3 of the Principal Act is amended in subsection (1), in the definition "Absentee", by omitting all words from and including the words "the term does" and substituting the following expression:- "the term does not include- (c) A public officer of the Commonwealth or of a State who is absent in the performance of his duty; or (d) Where the Commissioner is satisfied that the employee is absent in the performance of his duty for his employer and that the duration of his absence will not exceed 5 years-an employee (being a natural person) who is absent in the performance of his duty for his employer (being an employer by whom he was employed in Australia or in a Territory under the authority of the Commonwealth of Australia for a continuous period of 12 months immediately preceding his absence)". 4. Amendment of s. 4A. Secrecy. Section 4A of the Principal Act is amended in the third paragraph of subsection (1) by omitting the words "two hundred dollars" and substituting the expression '1500". 5. Amendment of s. 11 . Taxable value . Section 11 of the Principal Act is amended in paragraph (a) of subsection (4) by omitting the words "for agricultural, dairying or grazing purposes" and substituting the words "solely for the business of agriculture, pasturage or dairy farming".

Land Tax Act Amendment Act 1984, No. 99 1113 6. Amendment of s. 1 1C. Deduction- home unit companies . Section 11 C of the Principal Act is amended in subsection (1) by omitting all words from and including the words "In calculating" to and including the words "as follows-" and substituting the words "Subject to this section, but notwithstanding any other provision of this Act, the amount of land tax payable in respect of land owned by a company in which all the issued shares are owned by persons each of whom, by virtue of his shares, has an exclusive right to occupy a part of a building situated on land owned by the company is the amount that, but for this section, would otherwise be payable less, in respect of the home units forming part of the building, an amount calculated as follows:-". 7. New s. 12A. The Principal Act is amended by inserting the following section after section 12:- "12A. Effect of failure to notify Commissioner of parting with ownership of land. Notwithstanding that a person has parted with ownership of land, where that person is required by this Act to give notice to the Commissioner of his parting with the ownership of that land, the Commissioner may in his absolute discretion, for the purpose of assessing land tax charged on that land, refuse to recognize that parting by that person with ownership of that land if such notice is not received by the Commissioner before 31 July in the financial year in and for which land tax is levied next commencing after the date of that parting with ownership of that land and, where the Commissioner does so refuse, the assessment of land tax charged on that land pursuant to the exercise of his discretion shall not be challenged on the ground that the ownership of that land had been so parted with.". 8. Amendment of s. 13. Section 13 of the Principal Act is amended in subsection (1) by- (a) in paragraph (ix), omitting the words "agricultural, dairying or grazing purposes" and substituting the words "the business of agriculture, pasturage or dairy farming"; (b) adding the following expression after the word "land" where it last occurs in paragraph (x):- 14 (xi) Where the unimproved value of all land owned by an absentee is less than $10 000, that land". 9. Amendment of s. 16. Section 16 of the Principal Act is amended in paragraph (a) of subsection (1) by omitting the expression "$5 334" and substituting the expression "$10 000". 10. Amendment of s. 20. Alterations of assessments . Section 20 of the Principal Act is amended by omitting subsection (5) and substituting the following subsection:- "(5) (a) If within 3 years after the date when any land tax for a particular year became payable it is discovered that too 36

1114 Land Tax Act Amendment Act 1984, No. 99 much in amount has been paid for that year by reason of duplicate taxation or arithmetic error on the part of a person employed under this Act, the Commissioner upon being satisfied thereof shall alter the assessment accordingly and order the excess to be returned to the taxpayer entitled thereto. (b) If within the time limited for appeal to the Land Court pursuant to this Act against the assessment by the Commissioner it is discovered that too much land tax has been paid for the year in respect of which the assessment was made by reason of circumstances other than those referred to in paragraph (a), the Commissioner upon being satisfied thereof shall alter the assessment accordingly and order the excess to be returned to the taxpayer entitled thereto. (c) If after the time limited for appeal to the Land Court pursuant to this Act against the assessment by the Commissioner but within 3 years after the date when the assessment was made it is discovered that too much land tax has been paid for the year in respect of which the assessment was made by reason of circumstances other than those referred to in paragraph (a), the Commissioner upon being satisfied thereof may in his absolute discretion alter the assessment accordingly and order the excess to be returned to the taxpayer entitled thereto. (d) Notwithstanding paragraphs (a), (b) and (c), where the Commissioner subsequently discovers that additional tax should be paid he shall have power to recover such additional tax.". 11. Amendment of s. 33. Additional tax in case of default . Section 33 of the Principal Act is amended in subsection (1) by omitting the word "ten" and substituting the expression "20". 12. Amendment of s. 39. Public O fficer of Company . Section 39 of the Principal Act is amended in provision (d) by omitting the words "ten dollars" and substituting the expression "$25". 13. Amendment of s. 47. Obstructing officers or not complying with Act. Section 47 of the Principal Act is amended by- (a) in subsection ( 1), omitting the words "one hundred dollars" and substituting the expression "$500"; (b) in subsection (2), omitting the words "ten dollars" and substituting the expression "$25". 14. Amendment of s. 48 . Offences. Section 48 of the Principal Act is amended by omitting the words "two hundred dollars " and substituting the expression "$1 000". 15. Amendment of s. 49. Fines by Commissioner . Section 49 of the Principal Act is amended in subsection (1) by- (a) omitting the words "Ten dollars" (where twice occurring) and substituting in each case the expression "$25"; (b) omitting the words "ten per centum" and substituting the expression "20 per centum".

Land Tax Act Amendment Act 1984, No. 99 1115 16. Amendment of s. 60. Regulations . Section 60 of the Principal Act is amended in paragraph (ix) of subsection (1) by omitting the words "one hundred dollars" and substituting the expression "$200".