Land Tax Regulations 1912 (Amendment) (Provisional) (Cth)
STATUTORY RULES.
AMENDMENT OF REGULATIONS UNDER THE LAND TAX
ASSESSMENT ACT 1910-1912.
THE
GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the
advice of the Federal Executive Council, hereby certify that, on account of
urgency, the following amendments of the Regulations under the
Dated this tenth day of June, One thousand nine hundred and fourteen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
Treasurer.
1.
Clause 5 of the Regulations
under the
C.6456.—Price 5d.
2. Forms A, B, C1, and C2 of the
Land Tax Regulations are hereby
Reg. No.
| FORM A. | ||
Commonwealth of Australia. | This form must not be used by taxpayers who own land in any other State than | ||
____________
RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATE OF
BY—
If this return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.
Name of Owner (Person or Company) in full |
Occupation of Owner |
Postal Address of Owner for service of notice |
made
in pursuance of the
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If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at noon on 30th June,
Deductions Claimed from Unimproved Value.
Statutory Deduction of £5,000. | Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4. | Unimproved Value of Annuity Charge. Particulars, page 3. | Deductions under Section 38 (7) or 38A of the Act. | Total Deductions Claimed. | |||
Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes.) | Amount of Deduction Claimed. | ||||||
Name of Beneficiary and Relationship to Settlor or Testator. | Residential Address. | Share. | |||||
(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)
Declaration No. 1.—To be made by
This declaration should be made by resident owners and by agents for absentee owners.
I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I further declare that the improved value stated therein
against each parcel is the capital sum which the fee-simple of the land might
be expected to realize if offered for sale on such reasonable terms and
conditions as a
And I make this declaration under the provisions of the
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here.
Dated this | day of | 191 |
( ( | ( | |
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Declaration
No. 2.—To be made (
This declaration should be made by all resident owners, but
I, the person making the foregoing return, do solemnly and sincerely further declare that I reside permanently in Australia or in a Territory under the authority of the Commonwealth.
And I make this declaration under the provisions of the
Dated this day of 191
(
Usual Signature) (To be signed by all resident taxpayers in person, if in Australia.)
This Return is made—
In the capacity of*
__________
Declaration
No. 3.—To be made by the Public Officer of a Company in respect of Land
I, being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I further declare that the improved value stated therein
against each parcel is the capital sum which the fee-simple of the land might
be expected to realize if offered for sale on such reasonable terms and
conditions as a
And I make this declaration under the provisions of the
Dated this day of 191
(
________________________________________________________________________________
* Fill in “Agent,” “Trustee,” “Lessee,” “Beneficiary,” &c., as the case may be.
(2)
Particulars of Land. (Each distinct parcel of land must be shown separately.)
Consecutive No. of each parcel. | County. | Parish. | No. of Portion, &c. | City, Municipality, Town, Village, &c. | Name of Street. | Number in street. | Section or Subdivision No. | Lot of Allotment No. | City and Town Lots &c. | Country Land. | Nature of Estate, e.g.,Freehold, Life Tenancy, Conditional Purchase, Selection, Leasehold,* &c. | Reference to Registered Title. | Improved Value of each parcel of Land owned. | Unimproved Value of each parcel of Land owned. | This space for Office use only. | ||||
Frontage. | Depth. | Area. | (Additional particulars in regard to Leaseholds must be furnished on page 4.) | Book. | No. | Vol. | Folio | ||||||||||||
ft. in. | ft. in. | A. R. P. | £ | £ | |||||||||||||||
* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.
If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space, and a separate Schedule should be furnished.
(3)
Particulars
of Land—
Consecutive No. 1st Column on Page 2. | Particulars of Improvements on or appertaining to Lands shown on page 2 to be stated here in all cases except Leasehold Land. | Particulars | |||||||
Description and Extent of each Separate Class of Improvement made to the Land. | Value to the Property of each Separate Class of Improvement as at 30th June, | Full Name and Residential Address of Annuitant. | Date of Birth of Annuitant. | If Annuity is Paid from the Income of Realty and Personalty state the Value of the Personalty at 30th June, | Unimproved Value of the Charged Land at 30th June, | Date of Settlement creating Annuity. If under a Will state Date of Testator’s Death. | Total Amount of Annuity. | Consecutive Number on Page 2 of Parcels charged with Annuity. | |
£ | £ | £ | £ | ||||||
Particulars
A separate sheet should be
attached showing the gross rental, outgoings | |||||||||
* A legal tenant for life is a
person in whom land is vested for an estate for life in possession. If the land
is vested in trustees the life tenant
(4)
For Land Leased, fill in Particulars under the following Heads:—
Consecutive No. 1st Column on Page 2. | Date of Lease or of Agreement for Lease. | Term of Lease. | If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists. | Annual Rental Reserved by the Lease. | Amount to be Expended by Lessee under Covenants for Buildings or other Improvements, or Amount of Fine, Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given. | Did Lessee ever own the Land? If so, up to what Date? | Owner or Lessor, or Lessee. | Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection. | Freehold Values of Land at Date of Lease. | Freehold Value at 30th June. | ||||
Date of Commencement. | Period. | Name in Full. | Address. | Improved. | Unimproved. | Unimproved. | ||||||||
Owner or Lessor. | Lessee. | |||||||||||||
£ | £ | £ | £ | |||||||||||
It space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.
Reg. No.
| Form B. | ||
Commonwealth of Australia. | To be used by taxpayers who own land in more than one State. | ||
__________
RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATES OF
BY—
It is return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.
Name of Owner (Person or Company) in full |
Occupation of Owner |
Postal Address of Owner for service of notice |
made in pursuance of the
|
|
|
|
If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at noon on 30th June,
Deductions Claimed from Unimproved Value.
Statutory Deduction of £5,000 | Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4. | Unimproved Value of Annuity Charge. Particulars, page 3. | Deductions under Section 38 (7) or 38a of the Act. | Total Deductions Claimed. | |||
Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes.) | Amount of Deduction Claimed. | ||||||
Name of Beneficiary and Relationship to Settlor or Testator. | Residential Address. | Share. | |||||
(If there is insufficient space here for all particulars they may be shown on a separate Schedule.)
Declaration No. 1.—To be made by
This declaration should be made by resident owners and by agents for absentee owners.
I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I
further declare that the improved value stated therein against each parcel is
the capital sum which the fee-simple of the land might be expected to realize
if offered for sale on such reasonable terms and conditions as a
And I make
this declaration under the provisions of the
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here.
Dated this day of 191
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(To be signed by all resident taxpayers in person, if in Australia.)
Declaration No. 2.—To be made (
This declaration should be made by all
resident owners, but
I, the person making the foregoing return, do solemnly and sincerely further declare that I reside permanently in Australia or in a Territory under the authority of the Commonwealth.
And I make
this declaration under the provisions of the
Dated this day of 191
(
Usual Signature )(To be signed by all resident taxpayers in person, if in Australia)
This return is made
In the capacity of*
Declaration
No. 3.—To
be made by the Public Officer of a
Company in respect of Land
I, being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I
further declare that the improved value stated therein against each parcel is
the capital sum which the fee-simple of the land might be expected to realize
if offered for sale on such reasonable terms and conditions as a
And I make
this declaration under the provisions of the
Date this day of 191
(
__________________________________________________________________________
* Fill in “Agent,” “Trustee,” “Lessee,” “Beneficiary,” &c., as the case may be.
(2)
Particulars of Land. (Each distinct parcel of land must be shown separately.)
Consecutive No. of each parcel. | County, District, or Subdivision. | Hundred, Parish, or Location. | No. of Portion, &c. | City, Municipality, Town, Village, &c. | Name of Street. | Number in street. | Section or Subdivision No. | Lot or Allotment No. | City and Town Lots &c. | Country Land. | Nature
of Estate, | Reference to Registered Title. | Improved Value of each parcel of Land owned. | Unimproved Value of each parcel of Land owned. | This space for Office use only. | ||||
Frontage. | Depth. | Area. | (Additional particulars in regard to Leaseholds must be furnished on page 4.) | Book. | No, | Vol. | Folio. | ||||||||||||
ft. in. | ft. in. | A. R. P. | £ | £ | |||||||||||||||
* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.
If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space, and a separate Schedule should be furnished.
(3)
Particulars of Land—
Consecutive No. 1st Column on Page 2. | Particulars of Improvements on or appertaining to Lands shown on page 2 to be stated here in all cases except Leasehold Land. | Particulars | |||||||
Description and Extent of each Separate Class of Improvement made to the Land. | Value to the Property of each Separate Class of Improvement as at 30th June, | Full Name and Residential Address of Annuitant | Date of Birth of Annuitant. | If Annuity is Paid from the Income of Realty and Personalty state the Value of the Personalty at 30th June, | Unimproved Value of the Charged Land at 30th June, | Date of Settlement creating Annuity. If under a Will state Date of Testator’s Death. | Total Amount of Annuity. | Consecutive Number on Page 2 of Parcels charged with Annuity. | |
£ | £ | £ | £ | ||||||
Particulars
A
separate sheet should be attached showing the gross rental, outgoings | |||||||||
* A legal
tenant for life is a person in whom land is vested for an estate for life in
possession. If the land is vested in trustees the life tenant
For Land Leased, fill in Particulars under the following Heads:—
Consecutive No. 1stColumn on Page 2. | Date of Lease or. of Agreement for Lease. | Term of Lease. | If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists. | Annual Rental Reserved by the Lease. | Amount to be Expended by Lessee under Covenants for Buildings or other Improvements, or Amount of Fine Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given. | Did Lessee ever own the Land? If so, up to what Date? | Owner or Lessor, or Lessee. | Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection. | Freehold Values of Land at Date of Lease. | Freehold Value at 30th June. | ||||
Date of Commencement. | Period. | Name in Full. | Address. | Improved. | Unimproved. | Unimproved. | ||||||||
Owner or Lessor. | Lessee. | |||||||||||||
£ | £ | £ | £ | |||||||||||
If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.
Reg. No.
| Form C. | ||
Commonwealth of Australia. | |||
_____________
RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATE OF
BY—
If this return is made by an agent, trustee, public officer of company, or attorney, the name of the Principal should be placed here.
Name of Owner (Person or Company) in full |
Occupation of Owner |
Postal Address of Owner for service of notice |
made in pursuance of the
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| |
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| |
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| |
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| |
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If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at noon on 30th June,
Deductions Claimed from Unimproved Value.
Statutory Deduction of £5,000 | Unimproved Value of Lessee’s or Sub-Lessee’s Estate. Particulars, page 4. | Unimproved Value of Annuity Charge. Particulars, page 3. | Deductions under Section 38 (7) or 38a of the Act. | ||||
Beneficiaries who are Original Sharers in the Land under Original Will or Settlement (see Explanatory Notes.) | Amount of Deduction Claimed. | Total Deductions Claimed. | |||||
Name of Beneficiary and Relationship to Settlor or Testator. | Residential Address. | Share. | |||||
(If there is insufficient space here for all particulars they may be shown on a separate Schedule)
Declaration
No. 1.—To be made by
I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to or accompanying it contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all land in the Commonwealth of Australia owned or administered by me in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I further declare that the improved value stated therein
against each parcel is the capital sum which the fee-simple of the land might
be expected to realize if offered for sale on such reasonable terms and
conditions as a
And Imake this declaration under the provisions of
the
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here.
Dated this day of 191
|
|
|
(To be signed by all resident taxpayers in person, if in Australia.)
Declaration
No. 2.—To be made (
I, the person in whose name the foregoing return is made, do solemnly and sincerely further declare that I reside permanently in Australia or in a Territory under the authority of the Commonwealth.
And I make this declaration under the provisions of the
Dated this day of 191
(
(To be signed by all resident taxpayers in person, if in Australia.)
This Return is made—
In the capacity of*
________
Declaration
No. 3.—To be made by the Public Officer of a Company in respect of Land
I, being the duly appointed Public Officer of the above Company, and in that capacity duly authorized to make the foregoing return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said Company, and that the said return and the statements therein referred to or accompanying such return contain full and accurate details of the several matters and things set forth, and in particular contain a full and accurate account of all lands in the Commonwealth of Australia owned by such Company in one or more of the capacities stated above as at noon on the thirtieth day of June,
And I further declare that the improved value stated therein
against each parcel is the capital sum which the fee-simple of the land might
be expected to realize if offered for sale on such reasonable terms and
conditions as a
And I make this declaration under the provisions of the
Dated this day of 191
(
* Fill in “Agent,” “Trustee,” “Lessee,” “Beneficiary,” &c., as the case may be.
(2)
Particulars of Land.
Consecutive No. to the each parcel | County, District, or Subdivision. | Hundred, Parish, or Location. | No. of Portion, & c. | City, Municipality, Town, Village, &c. | Name of Street. | Number in Street. | Section or Subdivision No. | Lot or Allotment No. | City and Town Lots, &c. | Country Land. | Nature of Estate, | Reference to; Registered Title. | Improved Value of each parcel of Land owned. | Unimproved Value of each parcel of Land owned. | This space for Office use only. | |||||||||||||||||||||||||||||||||||
Frontage. | Depth. | Area. | (Additional particulars in regard to Leaseholds must be furnished on page 4.) | Book. | No. | Vol. | Folio. | |||||||||||||||||||||||||||||||||||||||||||
ft. in | ft. in | A. R. P. | £ | £ | ||||||||||||||||||||||||||||||||||||||||||||||
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* No Crown leases to be included except perpetual leases without revaluation or leases with a right of purchase. Land occupied, used, or controlled, although not owned, and in respect of which there is no lease or agreement for a lease for a definite term, must be returned with particulars of the occupancy, use, or control.
If the space under any of the above headings is insufficient for the particulars required to be shown, the words “as per Schedule attached” should be written in the space, and a separate Schedule should be furnished.
Particulars respecting land leased must also be shown on page 4.
(3)
Particulars
of Land—
Consecutive No.1st Column on page 2. | Particulars of Improvements on or appertaining to lands shown on page 2 to be stated here in all cases except Leasehold Land. | Particulars | |||||||
Description and Extent of each Separate Class of Improvement made to the Land. | Value to the Property of each Separate Class of Improvement as at 30th June, | Full Name and Residential Address of Annuitant. | Date of Birth of Annuitant. | If Annuity is Paid from the Income of Realty and Personalty state the Value of the Personalty at 30th June, | Unimproved Value of the Charged Land at 30th June, | Date of Settlement creating Annuity. If under a Will, state Date of Testator’s Death. | Total Amount of Annuity. | Consecutive Number on Page 2 of Parcels charged with Annuity. | |
£ | £ | £ | £ | ||||||
Particulars
A separate sheet should he attached showing the gross
rental, outgoings | |||||||||
*
A legal tenant for life is a person in whom land is vested for an estate for
life in possession. If the land is vested in trustees the life tenant
___________________________
(4)
For Land Leased, fill in Particulars under the following Heads:—
Consecutive No.1st Column on page 2. | Date of Lease or of Agreement for Lease. | Term of Lease. | If Lease is for Life of Lessor or Lessee, state Date of Birth of Person for whose Life Lease Exists. | Annual Rental Reserved by the Lease. | Amount to be Expended by Lessee under Covenants for Buildings or other Improvements, or Amount of Fine, Premium, Royalty, or Foregift Payable by the Lessee to the Lessor. Full Details to be Given. | Did Lessee ever own the Land ? If so, up to what Date ? | Owner or Lessor, or Lessee. | Nature of Improvements (if any) effected under Covenant, stating the Materials of Construction and Date of Erection. | Freehold Values of Land at Date of Lease. | Freehold Value at 30th June. | ||||
Date of Commencement. | Period. | Name in Full. | Address. | Improved. | Unimproved. | Unimproved. | ||||||||
Owner or Lessor. | Lessee. | |||||||||||||
£ | £ | £ | £ | |||||||||||
If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
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