Land Tax Acts Amendment Act of 1951 (15 Geo Vi No. 48) (Qld)

430 LAND TAX. Land Tax Acts Amendment Act . 15 G eo . VI. No. 48, LAND TAX. 15NG O e . o 4 . 8 V . I. An Act to Amend “The Land Tax Acts, 1915 to T he L and T ax A cts 1944,” in certain particulars. A mendment A ct of 1951. [A ssented to 30 th N ovember , 1951.] E it enacted by the King’s Most Excellent Majesty, B 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 title 1 . (1.) This act may be cited as “ The Land Tax Acts aconndstruction. Amendment Act of 1951,” and shall be read as one with * “ The Land Tax Acts, 1915 to 1944,” herein referred to as the Principal Act. Collective The Principal Act and this Act may be cited title. collectively as “ The Land Tax Acts, 1915 to 1951.” Retro­ (2.) The amendments of the Principal Act made by osppeecrtaitvieon of sections two, three, four, five, and seven of this Act ss. 2, 3, 4, 5 shall be deemed to have been made on the twenty-ninth and 7. day of June, one thousand nine hundred and fifty-one. Aofms.en1d1m. ent Act i2s . reSpuebasleedctaionnd ttwheo foofllsoewcitniognsuelbesveecntioonfsthaerePirninsecripteadl in lieu of that repealed subsection, namely:— “ (2.) The taxable value of all the land owned by a person is— (a) In the case of an absentee or a company, the total sum of the unimproved value of each parcel of the land ; (6) In the case of an owner not being an absentee or a company, the balance of the total sum of the unimproved value of each parcel of the land, after deducting the sum of five hundred pounds: 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 £500 provided in this paragraph ( b ):— (i.) If the unimproved value does not exceed £1,700, the exemption shall be the value of the land. * 6 G. 5 No. 34 and amending Acts.

LAND TAX. 1951. Land Tax Acts Amendment Act. (ii.) If the unimproved value is £1,701, the exemption shall be .. .. .. .. £1,699 If the unimproved value is £1,702, the exemption shall be .. .'. .. .. £1,698 If the unimproved value is £1,703, the exemption shall be .. .. .. .. £1,697 If the unimproved value is £1,704, the exemption shall be .. .. .. .. £1,696 If the unimproved value is £1,705, the exemption shall be .. .. .. .. £1,694 And the exemption shall decrease in the same ratio, so that for each £5 by which the unimproved value exceeds £1,700 the exemption shall be reduced by £6, until the exemption is reduced to £500 at an unimproved value of £2,700. (iii.) If the unimproved value is over £2,700, the exemption shall be .. .. .. .. £500 For the purposes of the proviso to this paragraph land shall be deemed to be used by the owner of the land personally where, in the opinion of the Commissioner— (а) He is actually by himself, whether with or without the assistance of members of his family or others, working the land; (б) 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 whether wdth 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 a . ) When a taxpayer is entitled to an exemption under the proviso to paragraph ( b ) of subsection two of this section and is the owner of other land which is not being used for any of the purposes specified in the said proviso, he shall be entitled to the exemption provided in the said proviso, or to the exemption of £500 provided in the said paragraph (6), whichever is 431

432 LAND TAX. Land Tax Acts Amendment Act. 15 G eo . VI. No. 48, the greater sum; but he shall not be entitled to both exemptions ; and the rate of tax applicable 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 £500 provided in the said paragraph (b). But when the unimproved value of all the land of such owner is over £1,700 the tax payable shall be not less than the tax would be if all such land were being used for any of the purposes specified in the said proviso, namely— agricultural, dairying, or grazing purposes.” 3. In subsection one of section sixteen of the ' ’ Principal Act the words “ two hundred pounds ” are repealed and the words “ five hundred pounds ” are inserted in lieu of those repealed words. 4. The following proviso is added to subsection ° s‘ " three of section eighteen of the Principal Act, namely :— “ Provided that, where the amount of land tax assessed to be payable for a financial year by a taxpayer is less than four shillings and twopence, this subsection shall apply so as not to require, in respect of that amount, the Commissioner to cause to be given to that taxpayer the notice prescribed by this subsection; it being hereby declared that the Commissioner may, in his discretion, refrain from levying an amount less than four shillings and twopence of land tax payable for a financial year by a taxpayer.” Amendment 5. In subsection five of section twenty of the of s. 20 (5). princjpai Act the word “ advertised ” is repealed. New s. 32 a . 6. The following section is inserted after section thirty-two of the Principal Act, namely:— Extension “ [ 32 a .] The Commissioner may in any case grant fOTpayment.such extension of time for payment or permit payment to be made by such instalments and within such time as he considers the circumstances warrant; and in such case the tax shall be due and payable accordingly.” Repeal of 7. Section thirty-three of the Principal Act is s a . nd 33 n . ew repealed and the following section is inserted in lieu of that repealed section, namely :— Additional “ [33.] If any tax remains unpaid after the time dtaexfaiunltc. ase ofwduheenanitdbpecaaymabeleduaet atnhde praayteabolef, taenddpiteiorncaelnttauxmshoafllthbee amount unpaid:

LAND TAX. 1951. Land Tax Acts Amendment Act. Provided that the Commissioner may in any case for reasons which he thinks sufficient, remit the additional tax or any part thereof.” 8. Section thirty-nine of the Principal Act is repealed and the following section is inserted in lieu that repealed section, namely :— “ [39.} Every company owning land in Queensland, shall at all times, unless exempted by the Commissioner, be represented for the purposes of this Act by a public officer being a person residing in Queensland and duly appointed by the company or by its duly authorised agent or attorney. With respect to' every such company and public officer the following provisions shall apply:— (a) The company, if it has not appointed a public officer before the passing of * “ The Land Tax Acts Amendment Act of 1951 ” shall appoint a public officer within three months after the passing of that Act, or, where the company becomes the owner of land in Queensland on or after the passing of that Act, the company shall appoint a public officer within three months after it becomes such owner; (b) The company shall keep the office| of the public officer constantly filled ; j (c) No appointment of a public officer shall be deemed to be duly made until after notice thereof in writing specifying the name of the officer and an address for service upon him has been given to the Commissioner; (d) If the company fails to duly appoint a public officer when and as often as such appointment becomes necessary, it shall be guilty of an offence against this Act and liable to a penalty not exceeding five pounds for every day during which the failure has continued; (e) Service of any document at the address for service, or on the public officer of the company, shall be sufficient service upon the company for all the purposes of this Act, and if at any time there is no public officer then service upon any person acting or appearing to act in the business ofthe company shall be sufficient; * This Act. 433

434 LAND TAX. Land Tax Acts Amendment Act. 15 G eo . VI. No. 48, 1951. (/) The public officer shall be answerable for the doing of all such things as are required to be done by the company under this Act, and in case of default shall be liable to the same penalties; (g) Everything done by the public officer which he is required to do in his representative capacity shall be deemed to have been done by the company. The absence or non­ appointment of a public officer shall not excuse the company from the necessity of complying with any of the provisions of this Act or from any penalty for failure to comply therewith, but the company shall be liable to the provisions of this Act as if there were no requirement to appoint a public officer ; ( h) Any notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company ; (i) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company shall be liable jointly with the public officer for any penalty imposed upon him; (j) Notwithstanding anything contained in this section, and without in any. way limiting, altering, or transferring the liability of the public officer of a company, every notice, process, or proceeding which under this Act may be given to, served upon, or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served upon, or taken against any director, secretary, or other officer of the company, or any attorney or agent of the company, and that director, secretary, officer, attorney, or agent shall have the same liability in respect of that notice, process, or proceeding as the company or public officer would have had if it had been given to, served upon, or taken against the company or public officer.”