Land Tax Assessment Act 1951 (Cth)

LAND TAX ASSESSMENT.

No. 28 of 1951.

An Act to amend the Land Tax Assessment Act 1910-1950.

[Assented, to 16th November, 1951.]

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 1951.

(2.) The Land Tax Assessment Act 1910-1950* 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 1910-1951.

Commencement.

2.This Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and fifty-one.

Tenure and salary of. Commissioner and Assistant Commissioner.

3.Section five of the Principal Act is amended by omitting sub-section (5.) and inserting in its stead the following sub-section :—

“(5.) There is payable to the Commissioner a salary at the rate of Four thousand pounds a year and to the Assistant Commissioner a salary at the rate of Three thousand pounds a year, out of the Consolidated Revenue Fund, which is appropriated accordingly.”.

Land owned by companies.

4.Section thirty-nine of the Principal Act is amended—

(a) by omitting from paragraph (a) of the proviso to sub-section (2.) the words “One hundred pounds” and inserting in their stead the words “Two hundred pounds”; and

(b) by omitting from paragraph (b) of the proviso to sub-section (2.) the words “Five hundred pounds” and inserting in their stead the words “One thousand pounds”.

Application of amendments.

5.