Land Tax and Income Tax Act 1909 (WA)

WESTERN AUSTRALIA.

ANNO MONO

EDWARD' SEPTUM REGIS,

xxxvi.

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No. 40 of 1909.

AN ACT to impose a Land Tax and an Income

Tax.

[Assented to 21st December, 1909.]

Mosr GRACIOUS SOVEREIGN,—

VETE, Your Majesty's most dutiful and loyal subjects, the Preanl In.

Legislative 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 there- fore 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 Par- liament assembled, and by the authority of the same, as follows:--

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

A ct, 1909.

For the year ending the thirtieth day of June, one thousand nine hundred and ten, there shall be charged, levied, collected, and

Grant of Land

Tax and Income

paid, for the use of His Majesty, under and subject to the exemp-

Tax.

tions, deductions, and rebate enacted in the Land mid Income Tax

Assessment Act, 1907, and in manner therein prescribed-

2.

1909, No. 40.l Land Tax and Income Tax. [9 Epw. VII.

(a.) a land tax at the rate of one pennffor 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 fourpence for every pound sterling of the amount of all incomes as assessed un- der the said Act:

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 finan- cial year ending thirtieth day of June, one thousand nine hundred and ten.

By Authority : A. Cunns, Acting Government Printer, Perth.