Land Tax (Assessment Books) Act 1900 (NSW)

Act No. 28, 1900.

An Act to amend the provis ions of t he Land and Income Tax Assessment Act of 1895 wi th respect to land tax assessments and assess­ ment -books and the collection of land t a x ; to add certain exempt ions to those specified in sect ion eleven of t he said A c t ; to provide for be t t e r defining t he persons liable to land t ax and t he deduct ions therefrom ; and for purposes consequent on or incidenta l to those

in every fifth year is hereby repealed.

objects. [1st October, 1900.]

BE it enacted by the Queen 's Most Excellent Majesty, by and with
Assembly of New South Wales in Pa r l i amen t assembled, and by the the advice and consent of the Legislat ive Council and Legislat ive au thor i ty of the same, as follows:—
1. This Act shall be construed with the Land and Income T a x Assessment Act of 1895 (herein refer red to as the Pr inc ipa l Ac t ) , and may be cited as the " Land Tax (Assessment Books) Act, 1900."
2. So much of subsection (1) of section thir ty-one of the Pr inc ipa l
Act as requi res assessment-books in respect of land tax to be p r epa red

3. The assessment-book in respect of land tax now in force, with such a l te ra t ions and addit ions in the same as may be made in pursuance of this Act or the Pr incipal Act or any Act amending the same, shall continue to be in force.

4. The Commissioners may from time to t ime make new assess­ ments of all or any lands liable to land tax, and shall, on any such assessment being made, inser t the same with the prescribed par t i cu la r s in the assessment-book re la t ing to land tax then in force:

Prov ided tha t no land shall be assessed under this section more than once in any per iod of five years .

5. Notwi ths tanding section six of the Land and Income T a x (Amendment ) Act, 1897, for the collection of the land tax for the yea r one thousand nine hundred or any subsequent year no assessment-book in respect of land tax shall be deemed incomplete, and no notice given before or af ter the commencement of this Act in respect of land t ax shall be deemed to have been or to be invalid by reason of any e r ro r or omission in any such book or in any such notice.

B u t the Commissioners may add to the book the assessment and other prescr ibed par t i cu la r s in respect of any land which may	be
ascer ta ined to be liable to such land tax.

6. Where , in pursuance of the Pr inc ipa l Act, any addit ion to or amendment of the assessment-book in respect of the land t ax for any yea r has been made, the due date in respect of any amount payable by reason of such addit ion or amendment shall be the da te of the giving of the notice of such addit ion or amendment to the person affected thereby.

7. The pe r son who, on the thirty-first day of December in any year , is the owner of any land, shall in respect of the land tax for the next following year be deemed to be the owner of such land, and be liable to pay such t ax on such l and ; and any deduction in pursuance of section ten of the Pr inc ipa l Act from such tax in respect of any mort ­

gage of such land shall be based on the income tax leviable upon the	interest derivable from such mor tgage for the yea r ending on the said
thirty-first day of December.
8. The lands and classes of lands exempted from assessment for taxa t ion under section eleven of the Pr inc ipa l Act shall be deemed to have included and shall include the following lands—

(a)	any land used exclusively for the site of a residence of a minister of religion minis te r ing a t some place of public worsh ip ; and
(b)	any land used as a site of, or occupied for the purposes of, a school a t tached to or connected with any place of public worship .

And

And where land tax has , before the commencement of this Act, been paid in respect of any land exempted by this section, a certificate may be given and a refund made under section fifty-three of the Principal Act in respect of such payment , al though the claim for such refund was not made within two yea r s of the da te of such payment .