Land Tax Acts Amendment Act of 1952 (1 Eliz Ii No. 47) (Qld)

284 LAND TAX. Land Tax Acts Amendment Act. 1 E liz . II. No. 47, LAND TAX. 1 E liz . II. NO. 47. T he L and T ax A cts A mendment A ct op 1952. An Act to Amend “ The Land Tax Acts, 1915 to 1951,” in certain particulars. [A ssented to 11 th D ecember , 1952.] E it enacted by the Queen’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:— audrttitle 1. (1.) This Act may be cited as “ The Land Tax construction. Acts Amendment Act of 1952,” and shall be read as one with *“ The Land Tax Acts, 1915 to 1951,” herein referred to as the Principal Act. Collective The Principal Act and this Act may be cited 1 e‘ collectively as “ The Land Tax Acts, 1915 to 1952.” Retr°- (2.) The amendments of the Principal Act made by operation of sections three, four and five of this Act shall be deemed ss. 3, 4 and to have been made on the twenty-ninth day of June, 5' one thousand nine hundred and fifty-two. Amendments 2. Section eight of the Principal Act is amended— (а) By renumbering that section as subsection one of section eight. (б) By adding to that section as so renumbered the following subsection, namely :— “ (2.) The Governor in Council may from time to time, by Order in Council published in the Gazette, declare that additional land tax at the rate prescribed by section nine of this Act shall not be leviable or payable under this Act upon all undeveloped land as defined in the said section nine for any financial year specified in the Order in Council. Such an Order in Council may be made in respect of the financial year to commence on the first day of July, one thousand nine hundred and fifty-three, or any financial year thereafter but any such Order in Council shall not be made in respect of a period longer than one financial year. Except that additional land tax at the rate prescribed by section nine of this Act shall not be leviable or payable under this Act upon all undeveloped land as defined in the said section nine for any financial year in * 6 G. 5 No. 34 and amending Acts.

LAND TAX. 1952. Land Tax Acts Amendment Act. 285 respect whereof an Order in Council as aforesaid is made and published in the Gazette, neither this subsection nor any Order in Council made and published in the Gazette under the authority of this subsection shall limit, prejudice or affect howsoever any of the provisions of this Act.” 3. Section eleven of the Principal Act is amended— Amendments x of S. 11. (a) By repealing subsection two thereof and by inserting, in lieu of that repealed subsection, the following subsection, namely :— “ (2.) The taxable value of all the land owned by a person is— (а) In the case of an absentee or a company, the total sum of the unimproved value of each parcel of the land ; (б) 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 seven 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 £700 provided in this paragraph ( b) :— (i.) If the unimproved value does not exceed £1,900, the exemption shall be the value of the land. (ii.) If the unimproved value is £1,901, the exemption shall be .. .. .. .. £1,899 If the unimproved value is £1,902, the exemption shall be .. .. .. .. £1,898 If the unimproved value is £1,903, the exemption shall be .. .. .. .. £1,897 If the unimproved value is £1,904, the exemption shall be .. .. .. .. £1,896 If the unimproved value is £1,905, the exemption shall be .. .. .. .. £1,894 And the exemption shall decrease in the same ratio, so that for each £5 by which the unimproved value exceeds £1,900 the exemption shall be reduced by £6, until the exemption is reduced to £700 at an unimproved value of £2,900. (iii.) ff the unimproved value is over £2,900, the exemption shall be .. .. .. .. £700

286 LAND TAX. Land Tax Acts Amendment Act. 1 E liz . II. No. 47, 1952. 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— (a) He is actually by himself, whether with or without the assistance of members of his family or others, working the land ; ( 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.” (6) By repealing, where twice appearing in subsection 2 a thereof the symbol and figures “ £500 ” and by inserting, in lieu of that repealed symbol and figures where so repealed twice, the symbol and figures “ £700 ”; and by repealing in the said subsection 2 a the symbol and figures “ £1700 ” and by inserting, in lieu of that repealed symbol and figures, the symbol and figures “ £1900 Aofmse. n1d6m( 1e) n.t Princ4ip. aIlnAscutbtshecetiownordosne“ foivf e sehcutniodnredsixptoeuenndso”f tahree repealed and the words “ seven hundred pounds ” are inserted in lieu of those repealed words. Aofms.en1d8m( 3e) n.t Princ 5 ip . aSluAbcsetcitsioanmetnhdreeed boyf rseepcetaiolinng etihgehtweeonrdso“f fothuer shillings and twopence ” where those words twice appear in the proviso to that subsection, and by inserting, in lieu of those repealed words where so repealed twice, the words “ ten shillings ”.