Land Tax Acts Amendment Act of 1959 (8 Eliz Ii No. 41) (Qld)

93 (Qucetteimtfc ANNO OCTAVO ELIZABETHAE SECUNDAE REGINAE. No. 41. An Act to Amend "The Land Tax Acts, 1915 to 1958," in certain particulars. [A ssented to 19 th N ovember , 1959.] 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:— 1. (1.) This Act may be cited as “ The Land Tax Short title. Acts Amendment Act of 1959.” (2.) “ The Land Tax Acts, 1915 to 1958,” are in ^noipal this Act referred to as the Principal Act. °' (3.) The Principal Act and this Act may be Collective collectively cited as “ The Land Tax Acts, 1915 to 1959.” fclt e‘ (4.) This Act shall be deemed to have come into Commence- operation on the twenty-ninth day of June, one thousand ment of Aot* nine hundred and fifty-nine. 2. Section two of the Principal Act is amended by Amendment repealing the words and numeral “ P art VI.— A cquisition of a‘ 2‘ op L and ”.

94 Land Tax Acts Amendment Act. 8 E liz . II. No. 41, Amendment 3. Section eight of the Principal Act is amended by of 8. 8. repealing subsection two thereof. Repeal of 4. Section nine of the Principal Act is repealed and, and new s. 9. in lieu of that repealed section, the following section is inserted Amounts “ [9.] ( 1 .) The amounts and rates of land tax are as laannddrtaatxe. s of prescribed by this section. (2.) Where the amount of the taxable value is seventy-five thousand pounds or more, the rate of land tax for every £1 of the amount of the taxable value shall be ten pence. (3.) Where the amount of the taxable value is less than seventy-five thousand pounds graduated land tax shall be levied upon the several amounts of taxable value set out in the first column of the Table to this subsection at the amounts and rates set out in the second column of that Table opposite to the references to those amounts respectively of taxable value. TABLK. First Column. Amount of Taxable Value. Second Column. Amounts and Kates. If the amount of the taxable value— Is less than £500 .. .. .. Is £500 or more, but is less than £ 1,000 Is £1,000 or more, but is less than £2,000 Is £2,000 or more, but is less than £2,500 Is £2,500 or more, but is less than £3,000 Is £3,000 or more, but is less than £4,000 Is £4,000 or more, but is less than £5,000 Is £5,000 or more, but is less than £ 10,000 Is £10,000 or more, but is less than £20,000 Is £20,000 or more, but is less than £30,000 Is £30,000 or more, but is less than £50,000 Is £50,000 or more, but is less than £60,000 Is £60,000 or more, but is loss than £75,000 Id. in each and every £ £2 Is. 8d. plus 2d. in each and every £ in excess of £500 £6 5s. plus 3d. in each and every £ in excess of £1,000 £18 15s. plus 4£d. in each and every £ in excess of £2,000 £28 2s. 6d. plus 5d. in each and every £ in excess of £2,500 £38 10s. lOd. plus 5£d. in each and every £ in excess of £3,000 £61 9s. 2d. plus 6d. in each and every £ in excess of £4,000 £86 9s. 2d. plus 6£d. in each and every £ in excess of £5,000 £221 17s. 6d. plus 8d. in each and every £ in excess of £10,000 £555 4s. 2d. plus 9|d. in each and every £ in excess of £20,000 £951 0s. lOd. plus 10$d. in each and every £ in excess of £30,000 £1,826 0s. lOd. plus 12d. in each and every £ in excess of £50,000 £2,326 0s, lOd. plus 12fd. in each and every £ in excess of £60,000 ”

1959. Land Tax Acts Amendment Act. 95 5. (1.) Sections 9 a and 9 b of the Principal Act are Repeal of i ss. 9 a and repealed. 9 b . (2.) All land tax, called the “ super land tax ”, Saving, imposed and leviable under sections 9 a or 9 b of the Principal Act for the financial year which began on the first day of July, one thousand" nine hundred and fifty- eight, or for any previous year, shall continue to be imposed, leviable and recoverable as if those sections had not been repealed by this Act and may be levied and recovered accordingly without limit of time. 6. Section eleven of the Principal Act is amended— Amendment. Ox S* 11 {1}* (a) By repealing the words “ one thousand nine hundred pounds ”, wherever appearing, and inserting, in lieu of those repealed words, wheresoever repealed, the words “ three thousand pounds ” ; and ( b ) By repealing the words “ seven hundred pounds”, wherever appearing, and inserting, in lieu of those repealed words, wheresoever repealed, the words “ one thousand pounds ”. 7. Section fourteen of the Principal Act is amended by repealing subsection one and inserting, in lieu of that repealed subsection, the following subsection :— “ (1.) Notwithstanding any other provision of this Act land tax upon all land owned by a Mutual Life i Assurance Society shall be levied at the rate of five * pence for every £1 of the unimproved value of such land. t A Mutual Life Assurance Society shall not be ^ entitled to or allowed the exemption prescribed by section eleven of this Act.” ' ‘ 8. Subsection one of section sixteen of the Principal A/not^n??'lta Act is amended- ofs.i6(p. (a) By repealing the words “ seven hundred pounds ” and inserting, in lieu of those repealed words, the words “ one thousand pounds ” ; and (b) By repealing the commas and words “, for the purpose of the additional tax on undeveloped land,”. 9. Section thirty-one of the Principal Act and the Repeal of headnote appearing immediately before that section are headnotl repealed.

96 Land Tax Acts Amendment Act. 8 E liz . II. No. 41 Aofms.en3d4m. ents amen1d0ed. S—ection thirty-four of the Principal Act is (a) By, in subsection two— (i.) Repealing the words “ Court of Petty Sessions ” and inserting, in lieu of those repealed words, the words “ Magistrates Court ” ; (ii.) Repealing the words “ or proceeding ” ; and (iii.) Repealing the words “ or proceedings ” ; (b) By repealing subsection three and inserting, in lieu of that repealed subsection, the following subsection “ (3.) Every action under subsection two of this section shall be deemed to be an action brought to recover a debt or liquidated demand only, and the provisions of the appropriate Act and rules relating to the Court in which the action is brought shall apply accordingly.” ; and (c) By repealing subsection four and inserting, in lieu of that repealed subsection, the following subsection :— “ (4.) It shall be sufficient in any such action if the particulars of claim state in respect of what land the tax is payable, the amount sought to be recovered, the date or dates on which the same was payable, with such further particulars, if any, as the Commissioner thinks necessary to fully inform the defendant of the nature of the claim.” Repealof fc 48 ?ew Offences. 11. Section forty-eight of the Principal Act is repealed and, in lieu of that repealed section, the following section is inserted :— “ [45.] Every person whether liable to taxation or not who— (a) Fails or neglects to duly furnish any return or information as and when required by this Act or by the Commissioner, or to comply with any requirement of the Commissioner; or (b) Without just cause shown by him, fails or neglects to duly attend and give evidence when required by the Commissioner, or any officer duly authorised by the Commissioner, or to truly and fully answer any question put

1959. Land Tax Acts Amendment Act. to him, or to produce any book or paper required of him, by the Commissioner or any such officer; or (c) Makes or delivers any false return, or makes any false or evasive answer, whether verbally or in writing, in relation to any matter or thing affecting his own or any other person’s liability to or exemption from assessment or taxation under this Act; or (d) By any act, default, or neglect, or by any fraud or contrivance whatsoever, evades or attempts to evade assessment or taxation or the payment of tax under this Act; or (e) After conviction for an offence against the provisions of paragraph (a) or paragraph ( b) or paragraph (c) of this section, continues to commit the offence in respect of which he was convicted, shall be liable to a penalty not exceeding one hundred pounds and, in addition, the Court, in an appropriate case, may order the person to pay to the Commissioner a sum not exceeding double the amount of tax which would have been avoided if the return, information, or answer, as the case may be, had been accepted as correct.” 97 repea1le2d. anSde, citniolnieufoorfttyh- antinreepeoafledthseectiPornin, cthipeaflollAowctingis Rsa. ne4dp9en. aelwof section is inserted :— “ [ 49.1 (1-) The Commissioner may in his discretion, FCionmesmbisy­ in lieu of proceeding for a penalty for an offence against sioner. any of the provisions of section forty-eight of this Act, 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 : Two pounds ; If the person so offending is liable to pay land tax: Two pounds or ten per centum of the amount of the land tax assessable tQ him, whichever is the greater. (2.) In every case the amount of such fine shall be deemed to be land tax or a part of the land tax, as the case may be, payable by the person fined, and may be recovered accordingly:

98 Land Tax Acts Amendment Act. 8 E liz . II. No. 41, 1959. Repeal of ss. 50 and 51. Provided that in any proceedings against any person fined under this section for the recovery of land tax which comprises or includes the amount of such fine, such person shall not be adjudged to pay the amount of such fine if he satisfies the Court that he was wrongfully fined. If such person satisfies the Court that such amount is excessive, the Court may adjudge him to pay such lesser amount by way of such fine as it deems just. (3.) Where the Commissioner is satisfied that the taxpayer was not guilty of any wilful default, neglect, or omission, and has not done any act with intent to defraud the revenue, he may remit the whole or any part of any fine imposed under this section. (4.) The power to impose fines conferred by this section 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 (including additions to the amount of land tax), or to alter, or to add to and alter, assessments, or to take proceedings for and recover land tax.” 13. Sections fifty and fifty-one of the Principal Act are repealed.