Land Tax (Contribution) Act 1900 (NSW)

Act No. 46, 1900.

1. A person who has paid land tax for the year one thousand
nine hundred or any subsequent year in respect of any land may recover
by way of contribution from any other person having an estate in such land

An Act to amend section 12 of t he Land and

Income Tax Assessment Act of 1895.	[5th
November, 1900.]

B E it enacted by the Queen 's Most Excellent Majesty, by and with Assembly of New South Wales in Par l i ament assembled, and by the

the advice and consent of the Legislat ive Council and Legislat ive

author i ty of the same, as follows:—

land a sum which bears the same propor t ion to the tax as the value of the es ta te of such other person in the unimproved value of the land bears to the whole unimproved value of the land. And so much of section twelve of the Land and Income Tax Assessment Act of 1895 as is incon­ sistent with this section is hereby repealed.

2. This Act may be cited as the " Land Tax (Contr ibut ion) Act, 1900," and shall be read with the Land and Income Tax Assessment Act of 1895.