Land Tax and Income Tax Act 1908 (WA)

WESTERN AUSTRALIA.

ANN 0 OCTAVO

EDWARDI SEPTIIVII REGIS,

v.

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No. 5 of 1908.

AN ACT to impose a Land Tax and all Income

Tax.

[Assented to 18th December, 1908.]

MOST GRACIOUS SOVEREIGN,—

E, Your Majesty's most dutiful and loyal subjects, the Preamble.

WLegislative Assembly of Western Australia in Parliament

assembled, towards raising the necessary supplies to defray Your Majesty's public expense, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the duties hereinafter mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted: And be it therefore enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parlia- ment assembled, and by the authority of the same. as follows:—

1.     This Act may be cited as the Land Mx and Income Tax short title.

Act, 1908.

2.

For the year ending the thirtieth day of June, one thousand nine hundred and nine, there shall be charged, levied. collected,	Grant of Land Tax
and Income Tax.
and paid, for the use of His Majesty, under and subject to the

1908, No. 5.] Land Tax and Theme Tax. [8 EDW.

exemptions, deductions. and rebate enacted in the Land and Income

Tax Assessment Act, 1907, and in manner therein prescribed-

) a land tax at the rate of one penny for every pound sterling of the unimproved value. as assessed by or under the said Act, of all land chargeable with such tax ; and

(b.) an income tax at the rate of fou•pence for every pound sterling of the amount of all incomes as assessed under the said _pct:

Provided that section fifty-six of the said Act shall not apply to the land and income tax to be levied and collected for the financial year ending thirtieth day of June, one thousand nine hundred and nine.

By Authority : FnEn. Wm. SIMPSON, (3rovernment Printer, Perth.