Land Tax Acts Amendment Act of 1958 (7 Eliz Ii No. 55) (Qld)

466 LAND—LAND TAX. Land Tax Acts Amendment Act. 7 E liz . II. No. 55, 8 N E o l . iz 1 . 9 I . I. An Act to Amend "The War Service Land Settlement T he W ar S ervice Acts. 1946 to 1958," in a certain particular. L and S ettlement A cts A mendment [A ssented to 10 th A pril , 1959.] A ct of 1959. B E it enacted by the Queen’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 title. Principal Act. Collective title. 1. (1.) This Act may be cited as “ The War Service Land Settlement Acts Amendment Act of 1959.” (2.) *“ The War Service Land Settlement Acts , 1946 to 1958,” are in this Act referred to as the Principal Act. (3.) The Principal Act and this Act may be collectively cited as “ The War Service Land Settlement Acts, 1946 to 1959.” Aofmse. n1d4m(e9n) . t Princ2ip. aSl uAbcstecistioanmenndineed boyf respeecatiloinng tfhoeurretienentheowf otrhdes “ seven thousand five hundred pounds ” and inserting, in lieu of those repealed words, the words “ ten thousand pounds ”. LAND TAX. 7 N E o l . iz 5 . 5 I . I. An Act to Amend “The Land Tax Acts, 1915 to T he L and T ax A cts A mendment 1954,” in certain particulars. A ct of 1958. [A ssented to 11 th D ecember , 1958.] B E it enacted by the Queen’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 title Principal Act. 1. (1.) This Act may be cited as “ The Land Tax Acts Amendment Act of 1958.” (2.) f“ The Land Tax Acts, 1915 to 1954,” are in this Act referred to as the Principal Act. * 10 G. 6 No. 23 and amending Acts, f 6 G. 5 No. 34 and amending Acts.

LAND TAX. 467 1958. Land Tax Acts Amendment Act. (3.) The Principal Act and this Act may be tCitollel. ective collectively cited as “ The Land Tax Ads, 1915 to 1958.” (4.) This Act shall be deemed to have come into mCoemntmoefnAcec­t. operation on the twenty-ninth day of June, one thousand nine hundred and fifty-eight. 2. Section eleven of the Principal Act is repealed Ranedpenaelwof and, in lieu of that repealed section, the following section s. 11. is inserted:— “ [11.] ( 1 .) Land tax shall be payable by every Tvaalxuaeb. le owner of land upon the taxable value of all the land owned by him, and not exempt from taxation under this Act. (2.) In the case of an owner who is an absentee or a company, the taxable value of all the land is the amount of the unimproved value of such land or, where such land comprises two or more parcels, the aggregate of the unimproved values of all of those parcels respectively. (3.) In the case of an owner who is neither an absentee nor a company, the taxable value of all of the land is the amount of the unimproved value of such land or, where such land comprises two or more parcels, the aggregate of the unimproved values of those parcels respectively less the applicable deduction allowable in respect of such an owner in accordance with subsection four or subsection six of this section. (4.) In calculating the taxable value of all land owned by an owner who is neither an absentee nor a company, there shall be deducted— (a) In respect of land being used for agricultural, dairying or grazing purposes by the owner personally— (i.) If the amount of the unimproved value, or the aggregate of the unimproved values of the parcels respectively, of the land so being used does not exceed one thousand nine hundred pounds, a sum equal to that amount or aggregate ; or (ii.) If the amount or aggregate specified in subparagraph(i.) of this paragraph exceeds one thousand nine hundred pounds, the sum of one thousand nine hundred pounds ;

468 LAND TAX. Land Tax Acts Amendment Act. 7 E liz . II. No. 55, 1958. (6) In respect of land to which paragraph (a) of this subsection does not apply, the sum of seven hundred pounds. (5.) Subsection four of this section does not apply with respect to an owner who owns both land to which paragraph (a) of that subsection applies and other land to which that paragraph (a) does not apply. ( 6 .) Where an owner who is neither an absentee nor a company owns both land to which paragraph (a) of subsection four of this section applies and other land to which that paragraph does not apply, then in calculating the taxable value of all land owned by that owner there shall be deducted— (a) If the amount of the unimproved value, or the aggregate of the unimproved values of the parcels respectively, of all of the land does not exceed seven hundred pounds, the sum of seven hundred pounds ; ( b) If the amount of the unimproved value, or the aggregate of the unimproved values of the parcels respectively, of so much of the land as is being used for agricultural, grazing or dairying purposes by the owner personally exceeds seven hundred pounds but does not exceed one thousand nine hundred pounds, a sum equal to that amount or aggregate; or (c) If the amount or aggregate specified in paragraph ( b) of this subsection exceeds one thousand nine hundred pounds, the sum of one thousand nine hundred pounds. (7.) For the purposes of this section 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 ;

LAND TAX—LIQUOR. 469 8 Euz. II. No. 24,1959. LiquorActs Amendment Act. (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. (8.) Every part of a holding which is separately held by any occupier or owner shall be deemed to be a separate parcel.” 3. Subsection three of section eighteen of the Amendment Principal Act is amended by repealing the words “ tenofs'18 (3)' shillings ”, where those words appear twice in the proviso to that subsection, and by inserting, in lieu of those repealed words where so repealed, the words “ two pounds ”. LIQUOR. An Act to Amend “ The Liquor Acts, 1912 to 1958,” 8 N E o l . iz 2 . 4 I . I. in certain particulars. T he L iquor A mendment A ct of 1959. [A ssented to 16 th A pril , 1959.] B E it enacted by the Queen’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. (1.) This Act may be cited as “ The Liquor Acts Short title. Amendment Act of 1959.” (2.) “ The Liquor Acts, 1912 to 1958,” are in this Principal Act referred to as the Principal Act. Act' (3.) The Principal Act and this Act may be Collective collectively cited as “ The Liquor Acts, 1912 to 1959.” tltle'