Land Tax Acts Amendment Act of 1935 (26 Geo v No. 40) (Qld)

LAND TAX. 26 GEO. V.No. 40, 1935. Land Tax Act8 Amendment Act. 15481 LAND TAX. An Actto Amend" The Land Tax Acts, 1915 to1934/' 26 Geo. v. by Imposing and Levying the Super Land Tax N~ ~ ! O. in and for the Financial Year beginning on the LA1~~AX • .AMENDMENT 1st day of July, 1935, and In and for each ACT OF 1935. Financial Year thereafter; and to Further Amend the said Acts in certain particulars. [ASSENTED. TO 12TH DECEMBER, 1935.] 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 Acts Short title Amendment Act of 1935," and shall be read as one with ::struction. *" The Land Tax Acts, 1915 to 1934," herein collectively referred to as the Principal Act. The Principal A.ct as amended by this Act may collectively be cited as "The Land Tax Acts, 1915 to 1935." Amendments of the Principal Act. 2. Section three of the Principal Act is amended, Amendment as follows:- of s. 3. (i.) The definition of "Absentee" is repealed 'and a new definition of "Absentee" is inserted in lieu thereof, namely:- " " Absentee"-A person who does not ordinarily Absentee. reside in Australia or in a Territory under the authority of the Commonwealth of Australia: the term includes a person who- (a) Is absent both from Australia and from any Territory under the authority of the Commonwealth of Australia at the time when the ownership of his land for the purposes of this Act is determined, or (b) Has been absent both from Australia and from any Territory under the authority of the Commonwealth of Australia during more than half of the period of twelve months immediately preceding that date, * 6 Geo. v. No. 34 and amending Acts, swpra, pages 6951 et seq, See Alphabetical Table.

15482 LAND TAX. Land Tax Acts Amendment Act. 26 GEO. V. No. 40, unless he satisfies the Commissioner that he ordinarily resides in Australia or in a Territory under the authority of the Commonwealth of Australia: the term does not include a public officer of the Common- wealth or of a State who is absent in the performance of his duty." Land tax. (ii.) The definition of "Land tax" is repealed, and the following new definition is inserted in lieu thereof, namely:- " "Land tax "-The land tax imposed as such by and assessed under this Act: the term includes any super tax, additional tax, or additional amount, charge, percentage, penalty, or interest in respect of land tax (and where necessary, any judgment debt and costs in respect of land tax), assessed, collected, enforced, or recovered, or to be assessed, collected, enforced, or recovered under or pursuant to this Act, and any instalment or portion of land tax." Return. (iii.) The following new definition is inserted after the definition of " Public notice," namely:- " " Return" shall include all returns, declarations, statements, and information prescribed or required by the Commissioner to be furnished." Unimproved (iv.) The following additional proviso is added to value. the definition of " Unimproved value," as follows :- " Provided further that the restrictions and limitations in any certificate of title or deed of grant in respect of any racecourse shall be disregarded in ascertaining the unimproved value of the land of the race- course concerned." Value of (v.) In the definition of "Value of improvements" immepnrtosv. e- the words " or other similar interest" are repealed. Amendment 3. The following paragraph is added to section nine of s. 9. of the Principal Act, namely :- " Provided further that any land may in any year be classed as undeveloped land by the Commissioner if he is satisfied that the land is not being put to good use."

1935. LAND TAX. Land Tax Acts Amendment Act. 15483 Imposition of the Super Land Tax in and for the Financial Year beginning on the first day of July, one thousand nine hundred and thirty-five, and in and for each Financial Year thereafter. 4. (1.) The Principal Act is amended by the New s. 9B. insertion therein, after section 9A, of the following new section 9B, namely:- " [9B.] In addition to the land tax provided by Imposition this Act, land tax (called the" super land tax") shall be f: nS; 1: ~ levied and paid in and for the financial year beginning in and for on the first day of July, one thousand nine hundred and ~ ~ : : nancial thirty-five, and in and for each financial year thereafter, beginning on upon the unimproved value of lands, the taxable ~~ \ :' ~ d in value whereof is two thousand five hundred pounds or and for each over, at the rate as hereunder set out, that is to say:- ~:~cial If the taxable value- thereafter. Is £2,500 or over, but less than £3,000 Id. in each and every £. Is £3,000 or over, but less than £4,000 lid. in each and every £. Is £4,000 or over .. . . 2d. in each and every £. The super land tax for the financial year beginning on the first day of July, one thousand nine hundred and thirty-five, and for each financial year thereafter shall be assessed and paid together with the land tax levied in and for the same years, respectively, and for all purposes of this Act shall be deemed part thereof." (2.) The amendment of the Principal Act hereby made by the insertion therein of section 9B shall be deemed to have been made therein on the twenty-ninth day of June, one thousand nine hundred and thirty-five. 5. (1.) Section eleven of the Principal Act is Amendment amended, as follows :- . of 8. ll. The paragraph in subsection two, beginning with the words" For the purposes" and ending with the words" joint ownership," is repealed and the following paragraph is inserted in lieu thereof:- " For the purposes of this paragraph land shall be deemed to be used by the owner of the land personally where, in the opinion of the Commissioner- (a) He is actually by himself, whether with or without the assistance of members of his family or others, working the land;

15484 LAND TAX. Land Tax Acts Amendment Act. 26 GEO. V. No. 40, (b) He personally 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, he personally manages the working of the land; (d) The land is worked on the share system and he is one of the sharers; (e) If the land is jointly owned he, as one of the joint owners, 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." (2.) The amendment of the said section eleven made by subsection one of this section shall be deemed to have been made therein at the date of the passing of *" The Land Tax Act Amendment Act of 1922," and 4 secti0 eleven of the Principal Act as amended by *"The Land ax Act Amendment Act of 1922," and as further amendd by this Act, shall for all purposes be so construed accordingly, and to that extent this Act shall have retrospective operation. (3.) The following further amendment is also made in sect~ on eleven of the Principal Act, namely : - I The last paragraph of subsection two, beginning with the words" If the owner of any land having an unimproved value," to and including the words " so far as they can apply" are repealed. Amendment 6. Section thirteen of the Principal Act is amended of s. 13. by inserting, after the words "for any," in clause (ii.) of subsection one thereof, the word " friendly." Amendment 7. Section fourteen of the Principal Act is amended of s. 14. by repealing in subsection two thereof the words " all or part of the profits of which are divided among the policy- holders," and by inserting in lieu thereof the words "which distributes the whole of the profits among the policy-holders." '" 13 Geo,V. No. 3, supra, page 10119.

LAND TAX. 15485 1935. Land Tax Acts Amendment Act. 8. Section twenty of the Principal Act is amendedAmendmflnt as follows :_ of s. 20. (i.) In subsection one the words" upon the return sent in by him" are repealed. (ii.) In subsection two, after the word" assessment," where such word first occurs, the following words are inserted, namely :-" or the value of improvements has been overstated, or the value of improvements has been wrongly claimed, or the unimproved value of any authority required to be stated has been understated." 9. The last proviso to section twenty-four of the Amendment Principal Act is repealed, and the following proviso is of s. 2-1. inserted in lieu thereof, namely:- " Provided that if in the opinion of the Commissioner a mortgagee is in receipt of the income from the land he shall be deemed to be in pos ession of the land." 10. In subsection two of section twenty-five of Amendment the Principal Act the letter and brackets "(a)" and of s. 25. "(b)," where they secondl occur, are repealed and the figures and brackets, n mely "(i.)" and "(ii.)" are inserted in lieu thereof. 11. Section forty-one of the Principal Act IS Repeal of repealed. s. 41. 12. Section forty-six f the Principal Act is Amendment amended, as follows:- of s. 46. (a) In the first paragra h of the said section the words "has become insolven , or" are repealed. (b) After the word "p rpose," at the end of the said first paragraph, the fo lowing words are added, namely :-" and, if tax has een paid, may refund the same or part thereof to the t xpayer." 13. Section forty-eight of the Principal Act is Amendment amended by inserting therein a new paragraph, after the of s. 48. paragraph ending with the word "accordingly," as follows : - " If the Commissioner is satisfied that the taxpayer was not guilty of any wilful efault or omission, and has not done any act with intent 0 defraud the revenue, he . may remit the whole or part of the fine imposed."

15486 LAND TAX-LIQUOR. LiquorActsAmendmentAct. 26 GEO. V. No. 20, Retrospec- 14. Save as otherwise expressly provided, the o ti p v e e ration. amendments of the Principal Act hereby made shall be deemed to have been made therein on the twenty-ninth day of June, one thousand nine hundred and thirty-five: Saving. Provided that nothing in this Act shall prejudice or affect the rights of any party to any judgment of any ('ourt of competent jurisdiction in any case where such judgment was given prior to the passing of this Act, nor prejudice or affect the rights of any party upon appeal from such judgment. . LEGISLATIVE COUNCILLORS, EX-MEMBERS OF, AND PRIVILEGES. See CONSTITUTION (1). LICENSES, LIQUOR. See LIQUOR. LICENSING COMMISSION. See LIQUOR. LIQUOR. 26 Geo. V. An Act to Provide a Measure of Liquor Reform and N T o H . E 20. to Amend "The Liquor Acts, 1912 to 1932," LIQUOR ACTS in certain particulars; and for other purposes AMENDMENT ACT OF 1935. [ASSENTED TO 25TH NOVEMBER, 1935.] 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:- Short titk 1. This Act may be cited as "The Liquor Acts and . Amendment Act of 1935," and shall be read as one with constructlOn. and as an amendment of *" The Liquor Acts, 1912 to 1932 " (hereinafter referred to as the Principal Act). . -- --.-"' --- - - - - - - - - - - - - - - ~- - - . - - - - - . - .. .. * 3 Geo. V. No. 29 and amending Acts: Statutes, pages 5527 et seq. See Alphabetical Table of Acts.