Land Tax and Income Tax Act 1911 (WA)

WESTERN AUSTRALIA.

ANNO SECUNDO

GEORGII QUINTI REGIS,

V.

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No. 49 of 1911.

AN ACT to impose a Land Tax and an Income

Tax.

[Assented to 31st December, 1911.]

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 expenses, 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 Tax and Income Tax Short title.

Act, 1911.

nine hundred and twelve, there shall be charged, levied, collected, and Income Tax. .2. For the year ending the thirtieth day of June, one thousand Grant of Land Tax

and pidd, for the use of His Majesty, under and subject to the

1911, No. 49.j Land Tax and Income Tax. [2 GEO. V.

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

Tax Assessment Act, 1907, and in manner therein prescribed

(a.) 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.) au income tax at the rate of fourpence for every pound sterling of the amount of all incomes_ as assessed under 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 financial year ending thirtieth day of June, one thousand nine hundred and twelve.

By Authority : FRED. WM. SIMPSO Government Printer, Perth.