Land Tax Act Amendment Act of 1920 (10 Geo v No. 25) (Qld)

9204 LAND TAX. Land Tax Act Amendment Act. 10 GEO. V. No. 25, LAND TAX. 10NGoe.o2. 5V. . An Act to Further Amend "The Land Tax AQt THE LAND of 1915" in certain particulars. TAX ACT AMENDMENT ACT OF 1920. [ASSENTED TO 8TH MARCH, 1920.] B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows :- Short title 1. This Act may be cited as "The Land Tax Act : ~ struction Amendment Act of 1920," and shall be read as one with of Act. *" The Land Tax Act of 1915," herein referred to as the Principal Act. o A f m B e . n9d. ment the w 2. o ( r 1 d .) s" InAnsdectiinon andidnietioonf " thtehePrifnoclliopwailnAg cpt, robveisfoiorne is inserted:- "Provided that if the taxable value of all the land owned by a taxpayer is less than seven hundred and fifty pounds and all such land is used by him only for agricultural, dairying, or grazing purposes, or a combination of any of such purposes, the rate of tax shall be- If the taxable value- Is less than £500 .. id. in each and every £. Is £500 or over, but is less than £750 . . Id. in each and every £. (2.) In tee table relating to undeveloped land in the 'flaid section, the words "In respect of each financial year thereafter" are repealed and the words " In respect of the financial year beginning 1st July, 1918" are inserted in lieu thereof; and the following provision is added to the said table :- • {2d' in each and every £ . of the value and in In rtehspectftof each finanCIal year assessing such'value no erea er ° .. . . . . amount f exempt'IOn . . shall be deducted. (3.) The following words are added to the said section: " or if the Commissioner is satisfied that the land is being put to good use. Land from which timber is being removed for commercial use shall not be treated as undeveloped, provided the Commissioner is satisfied that a reasonable amount is being removed each year." * 6 Geo. V. No. 34, supra, page 6951.

LAND TAX. 9205 1920. Land Tax Act Amendment Act. 3. In paragraph (a) of subsection two of section Amendment eleven of the Principal Act, the words "if sU:ch total of s. 11. sum exceeds three hundred pounds" are repealed. 4. In subsection two of section eighteen of the Amendment Principal Act, the words " in accordance with the Regula- of s. 18. tions' ~ are repealed. 5. The following prOVIsIOn IS added to section Amendment nineteen of the Principal Act :- ofs.19. I "Provided that the Commissioner may in any particular case, for reasons which in his discretion he thinks sufficient, remit the additional tax or any part thereof. " , . 6. In subsection three of section twenty of the Amendment Principal Act, after the words "liable to'pay" the words of s. 20. "an amount equal to twice" are inserted; and the following provision is added to the said subsection :-' " If the Commissioner is satisfied that the taxpayer was riot guilty of any wilful default or omission and has not done any act with intent to defraud the revenue, he may remit the whole or any part of such tax over and above the amount computed on the ordinary rate. The power conferred upon the Commissioner by this subsection shall be in addition to any right conferred upon him by this Act to take proceedings for and recover any penalties for evading or avoiding assessment or the payment of land tax or attempting so to do." 7. The following Iprovision is added to the second Amendment paragraph of section twenty-four of the Principal Act :_of s. 24. "Provided further that where a mortgagee is in receipt of the income from the land he shall be deemed to be in possession of the land." 8. The following provision is added to subsection Amendment two of section twenty-five of the Principal Act:- of s. 25. " Provided that where the jointly owned land is of an unimproved value of five thousand pounds or upwards, or where there are five or more joint owners of land, the Commissioner may, if he considers it advisable to do so, make one assessment as if the land were owned by one person, but in such case the proportional assess- ment on the shares in the land shall not be added to the individual aseessments of the joint owners. •

9206 LAND 'fAX. Land Tax Act Amendment Act. 10 GEO. V. No. 25, 1920. For the purposes of this provision- (a) Lands which are held in severalty for an estate in fee-simple by separate. titles in the respective na.mes of two or more persons shall . be considered to be jointly owned by such persons if the lands are used by a partnership firm or company whereof such persons are , members; (b) Land held by a trustee shall be considered to be jointly owned if there are two or more persons having a life or greater interest in shares of the income from the land." oAfms. en 27 d . ment the P 9 ti . nIcnipasluAbcste, ctthioenwoorndes " ofSuspercetmioenCtowuernt toyr- aseDveisntriocft Court" are repealed and the words "Land Court" are inserted in lieu thereof. Subsection two of the said section is repealed and the following subsection is inserted in lieu thereof :- (2.) For the purposes of every such appeal the powers and duties conferred and imposed upon the Laud Court shall be exercised and performed by one member thereof only; but the decision of such member shall be subject to appeal to the Land Appeal Court. The Land Court, and on appeal the Land Appeal Court, shall have jurisdiction to hear and determine every such appeal, and for such purposes all the provisions of Part n. of *', The Land Act of 1910," including Division V. thereof, so far as the same are applicable, shall extend to the hearing and determination of every such appeal. Amendment 10. In subsection one of section twenty-eight of the . of 8._28. Principal Act, the words" this section" are repealed and the words "the last preceding section" are inserted in lieu thereof. Subsection two of the said section is repealed and the following subsection is inserted in lieu thereof :- (2.) If the value of the land as finally fixed by the Court is the value at which it has been entered by the taxpayer in his land tax return or in any objection lodged by him, or is nearer ·to that value than to the value, placed upon it by the Commissioner, costs shall be • awarded against the Commissioner, otherwise costs shall be award~ d against the taxpayer. * 1 Qeo. V. No. 15, supra, page 8775.

LAND TAX.-LIQUOR. 9207 10 GEO. V. No. 16, 1920. Liquor Act Amendment Act. Subsections three and four of the said section are repealed. 11. In section thirty of the Principal Act the words Amendment "The Judges of the Supreme Court, or a majority of of s. 30. them of whom the Chief Justice shall be one," are repealed and the words" The members of the Land Court or a majority of them" are inserted in lieu thereof. LIQUOR. An Act to Further Amend "The LiquorAct of 1912" in certain particulars. [ASSENTED TO 17TH FEBRUARY, 1920.] 10 Geo. V. No. 16. THE LIQUOR AOT AMENDMENT AOT OF 1\)20. B E it enacted by the King's Most Excellent'Majesty, • by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. This Act may be cited as" The Liquor Act Amend- Short title ment Act of 1920," and shall be read as one with *" The : ~~struction LiquorAct of 1912," herein referred to as the Principal of Act. Act. 2. In section one hundred and sixty-three of the Amendment Principal Act, after the word " Part" the words " except of s. 163. section 191A. of this Act" are inserted. 3. (1.) After the fourth paragraph of section ·one ~ mendrrient hundred and sixty-eight of the Principal Act the following o. s. 168. provision is in8erted :- . "Every local option vote shall be taken on the same . day in the month of May in every third year, on a day to be fixed by the Governor in Council" by notification in the Gazette: Provided that such vote shall not be . taken on the same day as the ·day of the State Gen~ ral Election or the Commonwealth General or Senate Election." (2.) In the last paragraph of the said section the words "which the Senate Election will be held at" are repealed. * 3 Geo~ V. No. 29, supra, page 5527. i .J