Land Tax Act Amendment Act of 1922 (13 Geo v No. 3) (Qld)

LAND, CROWN.-LAND TAX. ss. 1-3. 10119 13 GEO. V. No. 3, 1922. Land Tax Act Amendment Act. - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -- - - - ~ - - - - - - - - - - - - to secure the repayment of every such advance (with interest as provided by each _such security or the said provisions) at such times and in such manner as if the period of the advance in question were the maximum period allowed for an advance for the specified purpose under the table set forth in the said paragraph. (2.) Any arrangement which the Minister has Relief entered into before the passing of this Act with any a~ orded borrower who has failed to pay at the due date any instal- ~ ~ so; ; nt; of me~ t accrued due ~ ef< ?re the p~ ssing of ~ his Act (whether ! ~ ~ fied. of mterest or of prmCIpal and mterest) m respect of any - advance under the provisions mentioned in subsection one hereof, whereby the borrower has been allowed to discharge hi~ indebtedness in connection with such arrears by instalments with interest thereon, is hereby ratified and confirmed. LAND TAX. An Act to Amend the Land Tax Acts in certain 13 Oeo. V. particulars. No. 3. THE LA)<\} TAX ACT -4 [ASSENTED TO 7TH UGUST, 1922. ] AMENmiENT ACT OF 1922. B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. This Act may be cited as "The Land Tax Act Short title Amendment Act of 1922," and shall be read as one with and *" The Land Tax Act of 1915," herein referred to as ~ ~ l~ ~ ~ ~ 1Ction the Principal Act. 2. The following words are added to the definition Amendment of "Agent" in section three of the Principal Act: of s. 3. "the term also inc1udes any person declared by the Commissioner as hereinaftGr provided to be an agent of a taxpayer." 3. Subsection one of section two of t" 'Phe Land Amendment Tax Act Amendment Act of 1920" and the amendment of 10 Geo. V. of section nine of the Principal Act made by the said No. 25, s. 2. subsection are repealed. * 6 Geo. V. No. 34, supra, page 6951. t 10 Geo. V. No. 25, supra, page 9204.

10120 ss. 4, 5. LAND TAX. Land Tax Act Amendment Act. 13 GEO. V. No. 3, Amendment 4. (1.) In section 9A of the Principal Aot as of s. (lA. enacted by section two of *" The Land Tax Act Amend- ment Act 0/ 1918," the words ~ 'during the continuance of the present \Var and the financial year next succeed- ing the financial year in which Peace is proclaimed" are repealed and the words "until the close of the financial year ending on the thirtieth day of June one thpusand nine hundred and twenty-three" are inserted in lieu thereof. (2.) The amendment of the said section 9A hereby made shall be deemed to have been made therein ·on the twenty-ninth day of June, one thousand nine hundred and twenty-one. Amendment 5. (1.) The following prOVISIOn is added to sub- of s. Il. section two of section eleven of the Principal Act ; - "Provided that when land is being used for agricultural, dairying, or grazing purposes by the owner of the land personally (not being an absentee or a company), the following exemptions shall be allowed in lieu of the exemption of £300 provided in paragraph (b) hereof ;- (i.) If the unimproved value does not exeeed £1,500, the exemption shall be the value of the land (ii.) If the unimproved value is £1,501, the exemption shall be £1 ,499 If the unimproved value is £1,502, the exemption shall be £1,498 If the unimproved value is £1,503, the exemption shall be £1,497 If the unimproved value is £1,504, the exemption shall be £1,496 If the unimproved value is £1,505, the exemption shall be £1,494 And the exemption shall decrease in the same ratio, so that for each £5 by which the unimproved value exceeds £1,500 the exemption shall be reduced by £6, until the exemption is reduced to £300 at an unimproved value of £2,500. (iii.) If the unimproved value is over £2,500, the exemption shall be . . £300 For the purposes of this paragraph, land shall be deemed to be used by the owner of the land personally- (a) ·Where he is actually by himself, whether with or without the assistance of members of his family or others working the land; \ * 9 Geo. V. No. 3, 8upra, page 8533.

LAND TAX. s. 5. 1922. Land Tax Act Amendment Act. (b) Where he manages the land or the land is worked by members of his family, whether with or without the assistance of others; (c) If a trustee, where he personally manages the working of the land; (d) If the land is worked on the share system and he is one of the sharers ; (e) If the land is jointly owned, where, as one of the joint owners, he is actually by himself, whether with or without the assistance of members of his family or others working the land; and, in this case, he shall be deemed to be working so much of the land as is represented by his share in the joint ownership. If land not exceeding an unimproved value of £2,500 is held by or on behalf of one or more persons beneficially entitled to such land, and one or more of such beneficiaries is actually working the land, he or -they shall be deemed to be personally using as owner 'Or owners so much of the land as is represented by his 'or their respective shares. When a taxpayer is entitled to an exemption under this paragraph and is the owner of other land which is not being used for the purposes herein specified, he shall be entitled to the exemption herein provided or to an <{)xemption of £300 as provided in paragraph (b) hereof, whichever is the greater sum; but he shall not be <{)ntitled to both exemptions; and the rate of tax applic- ,able in such case on the taxable value of all the land of such owner shall be the rate which would be applicable if such owner ·were only entitled to the exemption of £300 as provided in paragraph (b) hereof. But when the unimproved value of all the land of such owner is over £1,500 the tax payable shall be not less than the tax would be if all such land were being used for the purposes herein specified-agricultural, dairying, or .grazing purposes. If the owner of any land having an unimproved value exceeding £2,500, but not exceeding £5,000 and situated not less than twelve miles from the nearest railway line, proves to the satisfaction of the Commis·· sioner that he regularly and personally cultivates for crops in connection with his agricultural or dairying or grazing pursuits part of his said land, he shall in respect caf the unimproved value of the said part be entitled to 10121

10122 ss. 6-8. LAND TAX. Land Tax Act Amendment Act. 13 GEO. V. No. 3,. Repeal of 9 Geo. V. No. 3, s. 3 the like exemption from land tax as is provided by this: subsection in respect of land used for agricultural, dairying, or grazing purposes, and the terms and con- ditions of that exemption shall be applicable so far as they can apply. (2.) Section three of *"The Land Tax Act Amendment' Act oj 1918" and the amendment of section eleven of the Principal Act thereby made are repealed. Amendment 6. Paragraph (iv.) of subsection one of section of s. 13. thirteen of the Principal Act is repealed. Amendment 7. Section fourteen of the Principal Act is repealed, of s. 14. and the following section is inserted in lieu thereof : - Mutual Life " [14.] (1.) Notwithstanding anything contained in SAoscsiuertaiensc. e this Act, land owned by a Mutual Life Assurance Society shall be charged land tax at the rate of two pence in the £ on each and every £ of the unimproved value of all such land, without any exemption as provided by section eleven of this Act, and if such unimproved value in the aggregate exceeds £2,500, in lieu of super tax so long as such tax is payable, an additional land tax shall: be charged at the rate of one penny in the £ on each and every £ of such value. (2) For the purposes of this section, a Mutual Life Assurance Society means any life assurance society all or part of the profits of which are divided among the policy·- holders." Tax on timber and coal. 8. After section fourteen of the Principal Act, the- following section is inserted :- "114A.] Land tax shall be chargeable on the value of marketable timber growing on and on the value of coal contained in any land: Provided that where timber is planted on land or natural growing timber is protected or cultivated so as to increase the value of or the growth of the timber, such operations shall be deemed to be improvements for the purposes of this Act: Provided further that where the owner of the land is not the owner of the timber or coal, as the Gase may be, the owner of the land and the owner of the timber or u coal,. as the case mav be, shall be deemed to be ioint owners of the land for the purposes of this Act, an"d their respec- tive interests in the land shall be determined by the Commissioner.' , * 9 Geo. V. No. 3, 8upra, page 8533.

I. AND TAX. ss. 9-12. 10123 1922. Land Tax Ad L'irnendrnent Act. 9. In the first paragraph of subsection one of section Amendment sixteen of the Principal Act, after the word "upwards" of s. 16. the words" and every absentee and every company" are inserted; also, the words "as are prescribed" are repealed and the words" as are required by the Commis- sioner" are inserted in lieu thereof. In subsection three of the said section, the words "prescribed or as is specially" ate repealed. 10. The following provision is added to section Amendment nineteen of the Principal Act as amended by section five of s. 10. of *" The Land Tax Act Amendment Act ot 1920":- "The power conferred upon the Commissioner by this section shall be in addition. to any right conferred upon him by this Act to take proceedings for and recover any penalties for failing to make returns at the proper date, or for having made an incorrect return, or, in lieu of proceedings for any such penalty, to impose a fine upon the person so offending." 11. Subsection five of section twenty of the Principal Amendment Act is repealed and the following subsection is inserted of s. 20. in lieu thereof :- "(5.) If within three years after the advertised date Refund of when any land tax for a particular year became payable excess. it is discovered that too much in amount has been paid for that year, whether by reason of duplicate taxation or otherwise, the Commissioner upon being satisfied thereof shall alter the assessment accordingly and order the excess to be returned to the taxpayer entitled thereto, but if the Commissioner subsequently discovers that additional tax should be paid he shall have power to recover such additional tax." 12. In the first paragraph of section twenty-four of Amendment the Principal Act, after the word "interest" where it of s. 24. secondly occurs the words" but the Commissioner may require a mortgagee to pay tax on behalf of the owner, and the mortgagee shall thereupon pay the same, and, if he fails so to do, shall be liable to the penalty provided by section fifty of this Act for evading taxa- tion; and upon such payment shall have the right to recover the amount paid from the owner, and in addition such amount shall be deemed to be part of or added to * 10 Geo. V. No. 25, 8upm, page 9204. N

10124 ss. 13-16. LAND TAX. Land Tax Act Amendment Act. 13 GEO. V. No. 3, the principal moneys advanced under the mortgage and shall be recoverable as such, with interest accordingly" are inserted. 13. After section twenty-six of the Principal Act the following section is inserted :- A3sessment " [26A.] A trustee shall be assessed as if the land of of trustee. which he is trustee were owned by one person. But if the income from the land is payable to one beneficiary only, such beneficia·ry shall be assessed as the owner. If there is more than one beneficiary and any beneficiary or beneficiaries is or are entitled to a share of the income from the land and is or are in actual receipt thereof, each such beneficiary shall be separately assessed on the value of his interest in the land, and the trustee shall be assessed on the value of the remainder, if any, of the interests in the land." Commis- sioner may declare agent. 14. After section forty-three of the Principal Act the following section is inserted : - "[43A.] The Commissioner may declare any person in Queensland who holds money or may in future hold money on behalf of or is liable to pay money to a person liable to land tax to be the agent of such person for all or any of the purposes of this Act other than the making of returns and other matters in connection therewith." oAfms. en46d.ment forty 1 -s 5 i . x TofhethefoPllroiwncinipgalpArocvits:i-on i@ added to section "Provided that application for such relief must be made by the taxpayer within six months from the date on which payment of tax was due as shown in the assessment notice or within such extended time as the Commissioner may allow." Amendment 16. (1.) In paragraph (c) of section forty-eight of of s. 48. the Principal Act the words "knowingly and wilfully" are repealed. (2.) TLe following provisions are added to the said section:- "It shall be a defence to a prosecution for an offence against paragraph (c) of this section if the defendant proves that the false return was made or delivered or the false answer was made through ignorance or inadvertence. The Commissioner may in his discretion, in lieu of proceeding for a penalty for an offence against any of

LAND TAX. ss. 17-19. 10125 1922. Land Tax Act Amendment Act. the provisions of this section, impose a fine upon the person so offending of an amount as follows:- If the person so offending is not liable to pay land tax-Ten shillings; If the person so offending is liable to pay land tax-Ten shillings or ten per centum of the amount of the land tax assessable to him, whichever is the greater. In every case the amount of such fine shall br deemed to be land tax or a part of the land tax as the case may be, and be recoverable accorrlingly. The power to impose fines hereby conferred upon the Commissioner shall be in addition and without prejudice to any power or authority conferred by this Act upon the Commissioner to make assessments (in- cluding additions to the amount of land tax in any· cases of default), or to alter or to add to and alter assessments, or to take proceedings for and .recover land tax." 17. Section fifty-six of the Principal Act is re- Amendment pealed and the following section is inserted in lieu of s. 56. thereof :- "[56.] Notwithstanding anything in any Act to the Offences. contrary, any complaint for any offence committed or ~ ~ ~ % ! ~ I~ e penalty incurred under this Act may be brought, p~ o~cu~ed heard, and determined at any time within six years ; ~ ! ~ ~ ~ SIX next after the date when the offence was committed or the penalty was incurred." 18. The following subsection is added to section Amendment fifty-eight of the Principal Act :_ of s. 58. " (12.) If an owner of land has made a return stating that he was the owner of lan,d on a certain day, and has not subsequently notified the Commissioner of the sale or disposal of that land, the production of the said return or of a copy thereof certified by the Commissioner to be a correot copy shall be prima facie evidence in any proceedings that he is still the owner of that land, and the Commissioner shall not be required to produce any evidence other than such return or certified copy to prove that the person making the return is still the owner of the land." 19. The amendments of the Principal Act made by OFeration of this 'Act shall have effect with respect to all land owned eme~. on and after the thirtieth day of June, one thousand men • nine hundred and twenty-two.