Land Tax and Income Tax Act Amendment Act 1923 (WA)

1923.] Land Tax and Income Tax. [No. 17.

LAND TAX AND INCOME TAX.

13° GEO. V., No. XL.

No. 17 of 1923.

AN ACT to amend the Land Tax and Income Tax Act,

1922.

[Assented to 22nd February, 1923.]

Council and Legislative Assembly of Western Australia, inBE it enacted by the King's Most Excellent Majesty, byand with the advice and consent of the Legislative

this present Parliament assembled, and by the authority

of the same, as follows :—

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

Tax Act Amendment Act, 1923, and shall be read as one with the Land Tax and Income Tax Act, 1922, hereinafter referred to as the principal Act.

2.    Section two of the principal Act is amended by strik- Amendment of

ing out the word " and " in line seven, and by inserting section 2.

after the figures "1921," in line eight, the words "and the

Land and Income Tax Assessment Amendment Act, 1922."

3. (1.) Section six of the principal Act is amended by Amendment of section 0.

omitting subsection (1) and inserting in place thereof a

subsection as follows :-

(1.) In addition to the income tax payable under Super-tax of 16

sections two to five (both inclusive) of this Act, there 1' ""

shall be charged, levied, collected, and paid for the

use of His Majesty, under and subject to the Acts

referred to in section two, on the income chargeable

of all taxpayers, and on such incomes as are liable

to tax under section five, a super-tax equal to fifteen

per centum of the amount of the income tax imposed

as aforesaid :

Provided that this subsection shall not apply to

the income of any taxpayer whose income as defined

by section two of the Land and Income Tax Assess-

No. 17.] Land Tax and Income Tax. [1923.

ment Act, 1907, without any deduction under para- graphs (3), (7), (10), or (12) of section thirty thereof, except in respect of rates and taxes of business premises occupied by the taxpayer, does not exceed two hundred and sixty-four pounds.

Such amendment shall have effect as from the commence- ment of the principal Act.

(2.) All copies of the principal Act to be hereafter printed by the Government Printer shall be printed as amended by this Act, under the supervision of the Clerk of the Parliaments.