Land Tax Assessment Act 1916 (Cth)

 

LAND TAX ASSESSMENT.

 

No. 33 of 1916.

An Act to provide for the appointment of an Assistant Commissioner of Land Tax.

[Assented to 30th September, 1916.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Land Tax Assessment Act 1916.

(2.) The Land Tax Assessment Act 1910–1914 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Land Tax Assessment Act 1910–1916.

Definitions.

2.Section three of the Principal Act is amended by inserting after the definition of “Agent” the following definition:—

“‘Assistant Commissioner’ means the Assistant Commissioner of Land Tax.”

Commissioner and Assistant Commissioner.

3.Section four of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2.) There may be an Assistant Commissioner of Land Tax.”

Tenure and salary of Commissioner and Assistant Commissioner.

4.Section five of the Principal Act is amended by omitting sub-sections (2.) to (4.) inclusive, and inserting in their stead the following sub-sections:—

“(2.) The Assistant Commissioner may be appointed for a term of seven years, and shall be eligible for re-appointment.

 

“(3.) The Commissioner and the Assistant Commissioner shall not be subject to the Commonwealth Public Service Act 1902–1916; but if any officer of the Commonwealth is appointed Commissioner or Assistant Commissioner, his service as Commissioner or Assistant Commissioner shall, for the purpose of determining his existing or accruing rights, be counted as public service in the Commonwealth; and if any officer in the Public Service of a State is appointed Commissioner or Assistant Commissioner, his service as Commissioner or Assistant Commissioner shall, for the purpose of determining his existing and accruing rights, be counted as public service in the Commonwealth as if he had been an officer of a Department transferred to the Commonwealth and were retained in the service of the Commonwealth.

“(4.) In case of the illness, absence, suspension, removal, or death of the Commissioner or the Assistant Commissioner, the Governor-General may appoint a person to be Acting Commissioner or Acting Assistant Commissioner, as the case may be, during the illness, absence, or suspension, or until the appointment of a successor and no longer; and the Acting Commissioner or the Acting Assistant Commissioner shall have all the powers and perform all the duties of the Commissioner or the Assistant Commissioner, as the case may be.

“(5.) There shall be payable to the Commissioner a salary at the rate of One thousand two hundred and fifty pounds a year, and to the Assistant Commissioner a salary at the rate of Eight hundred pounds a year, out of the Consolidated Revenue Fund, which is hereby appropriated for that purpose accordingly.”

Suspension or removal of Commissioner or Assistant Commissioner.

5.Section six of the Principal Act is amended—

(a)by inserting in sub-section (1.) after the words “The Commissioner” the words “or the Assistant Commissioner”; and

(b)by inserting in sub-section (3.) after the words “the Commissioner” (wherever occurring) the words “or the Assistant Commissioner, as the case may be.”

6.After section six of the Principal Act the following section is inserted:—

Assistant Commissioner.

“6a. The Assistant Commissioner shall have and may exercise such powers and functions as are prescribed, or as are delegated to him by the Commissioner.”

Delegations by the Commissioner.

7.Section eight of the Principal Act is amended by inserting in sub-section (1.) after the words “The Commissioner” the words:—

“may, by writing under his hand, delegate to the Assistant Commissioner all or any of his powers or functions under this Act (except this power of delegation), so that the delegated powers and functions may be exercised as fully and effectually by the Assistant Commissioner as by the Commissioner, and”.