Land Tax Assessment Act 1923 (Cth)

LAND TAX ASSESSMENT.

No. 29 of 1923.

An Act to amend Section Twenty-nine of the Land Tax Assessment Act 1910-1916.

[Assented to 1st September, 1923.]

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 1923.

(2.) The Land Tax Assessment Act 1910-1916 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 1910-1923.

Crown leases.

2.Section twenty-nine of the Principal Act is amended by omitting therefrom the words “or a lease with a right of purchase or a lease of land to be used for pastoral grazing or

cultivation purposes or a homestead lease or a mining lease or a timber lease) shall not be liable to assessment or taxation in respect of the estate, and the owner of a leasehold estate under any such laws for a term not greater than one year certain shall not be so liable” and inserting in their stead the words “without revaluation, or a lease with right of purchase) shall not be liable to assessment or taxation in respect of the estate”.

Application.

3.