Land Tax Acts Amendment Act of 1962 (No. 2) (Qld)

113 ANNO UNDECL."\fO ELIZABETHAE SECUNDAE REGINAE e II IIII IIIIIIIIIIIII III IIII I•III t t II•III IIIII II II•II No. 17 of 1962 An Act to Amend "The Land Tax Acts, 1915 to 1962," in certain particulan [ASSENTED TO 3RD DECEMBER, 1962] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. (1) Short title. This Act may be cited as "The Land Tax Acts Amendment Act of 1962 (No. 2)." (2) Principal Act. "The Land Tax Acts, 1915 to 1962," are in this Act referred to as the Principal Act. (3) Collective title. The Principal Act and this Act may be collectively cited as "The Land Tax Acts, 1915 to 1962." {4) Commencement of~ 3 and 4. Sections three and four of this Act shall be deemed to have come into operation on the twenty-ninth day of June, one thousand nine hundred and sixty-two. 2. New s. 4A inserted. The Principal Act is amended by inserting after section four the following section:- "[4A.J Secrecy. (1.) Every person employed under this Act shall preserve and aid in preserving secrecy with regard to all matters that may come to his knowledge in his official capacity, and shall not communicate

114 Land Tax Acts Amendment Act of 1962 (No. 2), No. 11 any such matter to any other person except in the performance of his duties under this Act, or except to the Auditor-General or some officer of his department for the purposes of audit under the laws in force relating to the audit of public accounts, and to this extent the Auditor-General or any such officer shall be deemed to be persons appointed or employed under this Act. The Commissioner and the Assistant Commissioner of Land Tax shall take and subscribe before a justice the prescribed oath of fidelity and secrecy. Such oath shall also be taken and subscribed by every other person appointed or employed under this Act, and the same may be administered to him by the Commissioner or the Assistant Commissioner of Land Tax or any justice. Every person who, in contravention of the true intent of such oath and without lawful excuse, reveals any matter or thing which ha, come to his knowledge in his official capacity shall be liable to a penalty not exceeding one hundred pounds, or to be imprisoned for any period not exceeding six months with or without hard labour. Notwithstanding anything herein contained, it shall be lawful for the Commissioner, and he is hereby authorised, to afford to the Commonwealth Commissioner of Taxation or his Deputy in Queensland, or any State Department, any information in his possession with respect to the administration of his Act; and the affording of such information shall not be deemed to be a contravention of this section. (2) The Commissioner or the Assistant Commissioner of Land Tax or any officer duly authorised by the Commissioner or any witness on his behalf shall not be required to produce in court any return, declaration, valuation, statement, requisition, assessment, notice or any other document or disclose to any court the fact that he has received any information or the nature thereof or the name of any person who gave such information or any matter or thing coming under his notice in the performance of his duties under this Act except when it is necessary so to do for the purpose of carrying into etrect the provisions of this Act." 3. Amendments of s. 11. Section eleven of the Principal A"'t is amended by- (a) omitting the words "three thousand pounds", wherever appearing, and inserting in their stead, wheresoever omitted, the words "three thousand seven hundred and fifty pounds"; and (b) omitting the words "one thousand pounds", wherever appearing, and inserting in their stead, wheresoever omitted, the words "one thousand two hundred and fifty pounds". 4. Amendment of s. 13 (1). Subsection (1) of section thirteen of the Principal Act is amended by adding thereto the following paragraph:- ..(viii.) Land comprised in one parcel the area whereof is less than forty-eight perches owned and used exclusively for his own residential use by a person who owns no other land whatever in Queensland, and is not deemed by a provision of this Act to own any other land whatever in Queensland." 5. Amendment of a. 16 (1). Subsection (1) of section sixteen of the Principal Act is amended by omitting the second paragraph thereof, being the paragraph beginning with the words "Notwithstanding the foregoing provisions".

Land Tax Acts Amendment Act of 1962 (No. 2), No. 17 6. Amendment of s. 24. Section twenty-four of the Principal Act is amended by omitting the words "section fifty", where appearing in the first paragraph, and inserting in their stead the words "section forty-eight". 7. Repeal of and new s. 33. The Principal Act is amended by repealing section thirty-three and inserting in its stead the fallowing section:- "[33.) Adclitional tu in c:ue of clefault. (1) If any tax remains unpaid after the time when it becomes due and payable, additional tax shall be due and payable at the rate of ten per centum per annum on the amount unpaid, computed from that time or, where an extension of time has been granted under the last preceding section, from such date as the Commissioner determines, not being a date prior to the date on which the tax was originally due and payable: Provided that the Commissioner may in any case, for reasons which he thinks sufficient, remit the additional tax or any part thereof. (2) Notwithstanding anything contained in this section, the Commissioner may sue or take any other action as prescribed for recovery of any tax unpaid immediately after the expiry of the time when it becomes due and payable." 115