Land Tax Regulations (Cth)
STATUTORY RULES.
_________
REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1927.
I, THE
GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the
advice of the Federal Executive Council, do hereby make the following
Regulations under the
Dated this 22nd day of December, 1927.
STONEHAVEN
Governor-General.
By His Excellency’s Command,
H. E. PRATTEN
for Treasurer.
_____________
LAND TAX REGULATIONS.
Part I.—Introductory.
PART I.—Introductory.
PART II.—Returns.
PART III.—Payment of Taxes.
PART IV.—Objections.
PART V.—Review by Valuation Board.
PART VI.—Miscellaneous.
PART VII.—Tables of Calculation of Values.
Part II.—Returns.
(
a )By or on behalf of any taxpayer or person owning land wholly included in any one State shall be in the Form A.(
b )By or on behalf of any taxpayer or person owning land in more than one State shall be in the Form B.
1595.—Price 1s.
Provided that for purposes of the assessment of land tax for the financial year commencing on the first day of July One thousand nine hundred and twenty-seven, the Commissioner may accept the return lodged in pursuance of the Regulations repealed by these Regulations, as the return required by this sub-regulation.
(2) The return required by the last preceding sub-regulation shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires, notwithstanding that a return in the same form may have been furnished in respect of land held at midnight on the thirtieth day of June in any preceding year.
(3) When any person becomes the owner of land for the first time in any year following a year in respect of which a return is required in accordance with sub-regulation (1) hereof, he shall furnish his first return under these Regulations in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June in the financial year during which he acquired the land. The return shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires.
(4) A land-owner, who has lodged a return in accordance with sub-regulation (1) or sub-regulation (3) hereof, shall, for the remaining financial years, if any, prior to the financial year in respect of which the next succeeding return in Form A or B is required to be lodged, furnish a statement in Form C, except in the case where there has been no change in his land-holdings or the value thereof, when a statutory declaration to that effect on Form Ca shall be accepted in lieu of the return in Form C.
(2) Returns made in Form B shall be forwarded to the Commissioner at Melbourne.
(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.
Provided that nothing in this Regulation shall limit or affect the power of the Commissioner to require returns of land or other particulars at any other times.
(
a )A return for all the land owned by the Company; and(
b )A return setting forth names and addresses of the share-holders of the Company as at the 30th June then last past and the number of shares held by each shareholder on that date.
(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.
(3) Nothing in this Regulation shall affect the liability of a Company to make any return required to be made by the Act or by any other Regulation.
(2) Where there is no partner resident in the Commonwealth, the return shall be prepared and delivered for such partners jointly by their agent, manager, or chief representative resident in the Commonwealth.
(3) Each partner shall also make a separate return in his own behalf, including his interest in such partnership.
(
a ) A separate return for each separate partnership or joint ownership represented by him.(
b )A separate return for each person represented by him, including the several members of any partnership or joint ownership represented by him.
(
a ) For each separate trust represented by him; and(
b )For trusts represented by him which are liable to be jointly assessed.
(
a )For the joint ownership, to be signed by one of the joint owners; and(
b )By each joint owner for his separate interest in the joint ownership, including any other land owned in severalty by him.
(2) Any person who fails to send a notice in accordance with this regulation shall be guilty of an offence against these Regulations.
Penalty: Ten pounds.
(2) All returns required by the Act and these Regulations to be furnished shall be in the prescribed form, but the Commissioner may accept a return in a substantially similar form to the prescribed form.
may think fit. Such additions or corrections shall be made in different coloured ink from that in the return, and shall be initialed by the person making them.
PART III.—PAYMENT OF TAXES.
(
a )By cash, or bank notes, or cheques.(
b )By direct remittance by bank draft or cheque, or post office order or postal note, payable in the Capital city of the State, for the net amount payable.
(2) The Commissioner or Deputy Commissioner, as the case may be, shall credit taxpayers with the net amount only of taxes received, and shall first deduct from any remittance the amount of any charge by way of exchange or duty stamp upon any remittance, and the amount of postage and surcharge paid upon any unstamped or insufficiently stamped communication received through the general post from any taxpayer.
(3) Except with the express consent of the Commissioner, no money shall be received on account or in part payment of land tax.
(4) When payment or remittance is made by cheque, the tax shall not be deemed to be paid, notwithstanding any receipt given therefor, until the amount of such cheque has been collected.
PART IV.—OBJECTIONS.
(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.
PART V.—REVIEW BY A VALUATION BOARD.
Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer, shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.
(
a ) the name and address of the taxpayer;(
b ) full details of the grounds which the taxpayer has stated in his objection as being those upon which he disputes the value assigned to any land in his assessment;(
c ) copies of all statements in writing submitted to the Commissioner by or on behalf of the taxpayer, and of all records made by the Commissioner or any officer of representations by or on behalf of the taxpayer, so far as they are relevant to and explanatory of the grounds referred to the Valuation Board; and(
d )The Commissioner’s reasons for disallowing the taxpayer’s claim.
(2) The Commissioner shall at the same time furnish
the taxpayer with a copy of the statements referred to in sub-paragraphs (
(2) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.
(3) A notice under this regulation may be served either personally or by post, and if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.
(2) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.
(3) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.
(2) All reviews shall take place in public unless the taxpayer otherwise elects. The Chairman shall, before the Board commences its review of an objection, inform the taxpayer or his representative of his right of election.
(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.
(4) Either party to a review may nominate a person to represent him at the review.
(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.
(2) The Chairman of a Board may, and, at the request of the Commissioner or the person representing the Commissioner at the review, shall, by notice in writing, require any person—
(
a ) to furnish, the Board with such information as, in the opinion of the Commissioner or the person representing the Commissioner at the review, is necessary for the purpose of the review; and(
b )to attend and give evidence before the Board concerning any land the value of which is under review by the Board, and to produce all books, documents and other papers whatever in his custody or under his control relating thereto.
(3) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by Regulation 43 of these Regulations.
(2) The Board may, from time to time, compile and publish particulars of the valuations determined by the Board.
(
a ) the Chairman of the Board shall be in attendance on all week days at such place as he may from time to time appoint for the performance of his duties; and(
b )the members of a Board other than the Chairman shall be in attendance at such times and places as may be determined upon by the Chairman for the performance of their duties.
PART VI.—MISCELLANEOUS.
Provided that in the case of a Company becoming liable to render returns for the first time in any year after the financial year in and for which the first general assessment was made, notice of the appointment of a Public Officer must be lodged not later than the 31st August in the year in and for which the first return by the Company of land owned should be made.
(2) When the position of Public Officer of a Company becomes vacant, a fresh appointment must be made by the Company within
one month after the vacancy arises, and notice of the fresh appointment must be immediately forwarded to the Commissioner or to the Deputy Commissioner, as the case requires.
(2) The printed or stamped signature of the Commissioner or a Deputy Commissioner shall, in all cases, be sufficient, and any book, document, or writing bearing, or purporting to bear, his signature, either in writing or printing, or by stamp, shall, unless and until the contrary be shown, be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly, without the necessity of proof of his appointment as Commissioner or Deputy Commissioner.
If resident at place of hearing or within four miles. | If resident beyond four miles from place of hearing. | |||||
Per diem. | Per diem. | |||||
£ | £ | |||||
Labourers and other ordinary witnesses............. | 0 | 7 | 6 | 0 | 10 | 0 |
| 0 | 10 | 0 | 0 | 15 | 0 |
| 1 | 0 | 0 | 1 | 10 | 0 |
Police and constabulary.................................... |
| |||||
Travelling expenses, if witness resides more than four miles from the place of hearing, the sum reasonably and actually paid.
(2) Such inquiry shall be made in writing, and both the inquiry and copy of the reply furnished to the purchaser shall be filed for reference in the office to which the inquiry was directed.
PART VII.—TABLES OF CALCULATION OF VALUES.
(
a ) land held by a legal tenant for life, without power to sell, under a settlement made before 1st July, 1910, or under the will of a testator who died before that day;(
b )a leasehold estate in land under a lease made or agreed to be made after the commencement of the Act, not being alease made in pursuance of an agreement made before the commencement of the Act;
(
c ) a leasehold estate in land under a lease made or agreed to be made before the commencement of the act;(
d )an estate of freehold arising by virtue of a lease for life under a lease or an agreement for a lease;(
e ) an annuity charged on land under a settlement made before 1st July, 1910, or under the will of a testator who died before that day,shall be calculated as follows:—
(1) The value under paragraph (
Provided that if the value thus obtained exceeds the
actual unimproved value of the land, the actual unimproved value of the land
shall be taken as the value under paragraph (
(2) The value under paragraph. (
(i) In cases where the lease is for a fixed period of years, under Table I;
(ii) In cases where the lease is for a term of years, but determinable upon the death of any person—
(A) under Table I.; or
(B) under Table II. or Table III. as the case requires,
whichever gives the lower value.
(3) The value under paragraph (
(i) where the lease is for a fixed period of years. In cases where the rent reserved by the lease varies during the currency of the lease, under tables I and V.; in all other cases, under Table I.
(ii) where the lease is for a term of years, but determinable on the death of any person. In cases where the rent reserved by the lease varies during the currency of the lease, under—
(A) Tables I. and V.; or
(B) Tables II. and V. or Tables III. and V. as the case requires,
whichever gives the lower value.
In cases where the rent reserved by the lease does not vary during the currency of the lease, under—
(A) Table I.; or
(B) Table II. or Table III. as the case requires, whichever gives the lower value.
(4) The value under paragraph (
(i) In cases where the lease was made or agreed to be made before the commencement of the Act—
(A) where the rent reserved under the lease varies during the currency of the lease, under Tables II. and V., or Tables III. and V. as the case requires;
(B) where the rent reserved under the lease does not vary during the currency of the lease, under Table II. or Table III., as the case requires;
(ii) In cases where the lease was made, or agreed to be made, after the commencement of the Act, not being a lease made in pursuance of an agreement made before the commencement of the Act under Table II. or Table III. as the case requires.
(5) The value under paragraph (
(i) In cases where the annuity is payable during the life of any person under Table II, or Table III, as the case requires;
(ii) In cases where the annuity is payable for a fixed period, under Table I.
_______________
The Schedule.
Form A. This form must not by used by taxpayers who own land in any other State than— |
Reg. No.
This Return and all Correspondence relating thereto should be addressed to the— |
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
For Office use only. | |
Land owned (particulars within) the unimproved value of which is...................... | £ |
Less deductions allowed by law (particulars below)............................................ | £ |
Taxable Value.......................................................................... | £ |
If the Owner is a shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight 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 Settler 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 midnight 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 19
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here. |
( | ( |
( |
(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 not by joint owners, trustees, or by agents for absentee owners. | 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 19
(
This Return is made—
(To be signed by all resident taxpayers
In the capacity of* in person, if in Australia.)
_________
Declaration No. 3.—To be made by the Public Officer of a Company in respect of Land owned by the Company.
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 midnight 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 19
(
* 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. | Country. | Parish. | 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 of 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. | |||||||||||||
£ | £ | £ | £ | |||||||||||
If space in any column be insufficient to record particulars, a separate sheet, obtainable where the form of return was obtained, should be attached.
Form B. To be used by taxpayers who own land in more than one State. |
Reg. No.
This Return and all Correspondence relating thereto should be addressed to the Federal Commissioner of Land Tax, Melbourne. |
Commonwealth of Australia.
_________
RETURN OF LAND OWNED JOINTLY OR SEVERALLY AS BENEFICIAL OWNER, TRUSTEE, OR LESSEE IN THE STATES 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
For Office use only. |
Land owned (particulars within) the unimproved value of which is........ £ |
Less deductions allowed by law (particulars below)............................ £ |
Taxable Value........................ £ |
If the Owner is shareholder in a Company owning land within the Commonwealth, state Name of Company and No. of shares held at midnight 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 midnight 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 he 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 19
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here. | ( | ( |
( |
(To be signed by all resident taxpayers
in person, if in Australia.)
Declaration No. 2.—To be made
This declaration should be made by resident owners but not by joint owners, trustees, or by agents for absentee owners | I And I make this declaration
under the provisions of the |
Dated this day of 19
(
(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 midnight 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 19
(
* Fill in “Agent”, “Trustee”, “Lessee”, “Beneficiary”, &c., as the case may be.
1595—2
(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. |
|||||||||||||||||
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 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. | 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 of 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.
This Return and all Correspondence relating thereto should be addressed to the— |
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
Unimproved value of land included in return of land owned at 30th June, | For Office use only. | |
| ||
| ||
| ||
| ||
| ||
Total Unimproved Value as at midnight on 30th June,.................. £ | ||
Less Deductions allowed by law (particulars below).................... £ | ||
Taxable Value........................ £ | ||
If the Owner is a shareholder in a Company owning land within the Commonwealth state Name of Company and No. of shares held at midnight 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 midnight 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 bona fide seller would require and the unimproved 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 bona fide seller would require, assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.
And I make this declaration under the provisions of
the
Dated this day of 19
If this return is made by agent, trustee, or attorney, his occupation and address to be inserted here. | ( | ( (To be signed by all resident taxpayers in person, if in Australia.) |
( |
__________
Declaration No. 2.—To be made (
in addition to Declaration No. 1) by all OwnersP ermanently R esiding in A ustralia .
This
declaration should be made by all resident owners but | 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 19
(
Usual Signature )
This Return is made— (To be signed by all resident taxpayers
In the capacity of* in person, if in Australia.)
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 midnight 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 bona fide seller would require, and the unimproved 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 bona fide seller would require assuming that the improvements thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not been made.
And I make this declaration under the provisions of
the
Dated this day of 19
(
* Fill in “Agent” “Trustee”, “Lessee.” “Beneficiary”, &c., as the case may be.
(2)
Particulars of Land.
Consecutive No. of each parcel. | County, District, or Subdivsion. | Hundred, Parish, or Location. | No. of Portion, &c. | City Municipality. Town, Village, &c. | Name of Street. | Number in Street. | Lot or Allotment No. | City and Town Lots, &c. | Country Land. | Nature of Estate, (Additional particulars in regard to Leaseholds must be furnished on page 4.) | 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. | ||||||
Section or Subdivision No. | Frontage. | Depth. | Area. | Book. | No. | Vol. | Folio. | |||||||||||||
ft. in | ft. in |
| £ | |||||||||||||||||
( June, | ,and included in return of land owned at 30th June, , the value whereof had altered since 30th (Each distinct parcel of land must be shown separately.) | |||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||
* 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 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 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 Imrprovements, 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 30 | ||||
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.
Form 92.
Commonwealth of Australia.
LAND TAX ASSESSMENT ACT 1910-1927.
I declare that I have not bought sold or leased any land between the thirtieth day of June 19 , and the thirtieth day of June 19 , and I agree to be bound by the improved and unimproved values of my land and the values of improvements thereon as set out in the return made by me for the assessment for the financial year 19 -19
I also declare that the particulars set out hereunder where they apply to this case are full and correct.
I make this declaration in the capacity of
Signature
Address for service of Notices
Dated this day of 19
Name, &c., of beneficiaries or joint owners as at 30th June, 19
Changes in shareholders in companies since 30th June, 19
Changes in particulars relating to leasehold land since 30th June, 19
_________
Form D.
Commonwealth of Australia.
NOTICE OF ALIENATION UNDER REGULATION 24.
Sir, 19
In accordance with Regulation 24, under the
Yours faithfully,
The Commissioner of Land Tax,
[Back of Form D.]
Notice of Alienation under Regulation 24.
Name of Owner or Mortgagor Reg. No. Purchaser—
Name of Mortgagee in possession (
Occupation (
Address (
Description of Land.
Consecutive No. on page 2 of Vendor’s last Return. | County, District, or Subdivision. | Hundred, Parish, or Location. | No. of Section, Portion, Lot, &c. | City, Municipality, Town, Village, &c. | Name of Street. | Section or Subdivision No. | Lot or Allotment No. | Area of Country Land or Dimensions of City or Town Land. | Reference to Title. | Date of Contract of Sale. | Date when Purchaser obtained or will obtain Possession. | Unimproved Value of the Land as per Vendor's last return. | ||||||
Book. | No. | Vol. | Folio. | |||||||||||||||
Sale Price. | Amount Paid by Purchaser. | Amounts of succeeding Payments. | Dates of succeeding Payments. | Amount owing by Purchaser to Seller and secured by Mortgage or Charge on the Land. | Amount Lent to the Purchaser by the Seller and not secured by Mortgage or Charge on the Land. | Amount owing by the Purchaser to any other Person and directly or Indirectly guaranteed by the Seller. | I, the person making this return, do solemnly and
sincerely declare that the return and the statements therein referred to
contain full and accurate details of the several matters and things set
forth, and that the above land has been sold by me in a And I make this declaration under the provisions of
the Dated this day of 19 | |||||||||||
£ | £ | £ | £ | £ | £ | |||||||||||||
Form E.
Commonwealth of Australia.
NOTICE OF PURCHASE UNDER REGULATION 24.
Sir, 19
In accordance with Regulation 24, under the
Yours faithfully,
The Commissioner of Land Tax.
[Back of Form E.]
Notice of Purchase under Regulation 24.
Vendor—
Name of Purchaser. Reg.
No. (
Occupation (
Address (
Description of Land.
County, District, or Subdivision. | Hundred, Parish, or Location. | No. of Section, Portion, Lot, &c. | City, Municipality, Town, Village, &c. | Name of Street. | Section or Subdivision No. | Lot or Allotment No. | Area of Country Land or Dimensions of City or Town Land. | Reference to Title. | Date of Contract of Sale. | Date when Purchaser obtained or will obtain Possession. | Unimproved Value of the Land as at date of sale. | ||||||||
Book. | No. | Vol. | Folio. | ||||||||||||||||
£ | |||||||||||||||||||
Sale Price. | Amount Paid by Purchaser. | Amounts of succeeding Payments. | Dates of succeeding Payments. | Amount owing by Purchaser to Seller and secured by Mortgage or Charge on the Land. | Amount Lent to the Purchaser by the Seller and not secured by Mortgage or Charge on the Land. | Amount owing by the Purchaser to any other Person and directly or indirectly guaranteed by the Seller | I, the person making this return, do solemnly and
sincerely declare that the return and the statements therein referred to
contain full and accurate details of the several matters and things set
forth, and that the above land has been bought by me in a And I make this declaration under the provisions of
the Dated this day of 19 | ||||||||||||
£ | £ | £ | £ | £ | £ | ||||||||||||||
Register No.
Form F.
NOTICE OF ALIENATION UNDER REGULATION 24 BY (Name of Company).
Schedule of Lands Disposed of.
Consecutive No. on Page 2 of Vendor's last Return. | County, District or Subdivision. | Hundred, Parish, or Location. | City, Municipality, Town, Village, &c. | Name of Street. | No. of Section, Portion, Lot, &c. | Sec. or Subdivision No. | Lot or Allotment No. | Area of Country Land, or Dimensions of City or Town Land. | Reference to Title. | Date of Contract of Sale. | Date when Purchaser obtained or will obtain possession. | Purchaser. | Unimproved Value of the Land as per Vendor's last return. | Sale Price. | Amount Paid by Purchaser. | Amounts of Succeeding Payments. | Dates of Succeeding Payments. | Amount Owing by Purchaser to Seller, and secured by mortgage or charge on the land. | Amount Lent to the Purchaser by the Seller, and not secured by mortgage or charge on the land. | Amount Owing by the Purchaser to any other person and directly or indirectly guaranteed by the Seller. | |||||
Book. | No. | Vol. | Folio. | Name in Full. | Occupation. | Address | |||||||||||||||||||
£ | £ | £ | £ | £ | £ | £ | |||||||||||||||||||
I, the person making this return, do
solemnly and sincerely declare that the return and the statements therein
referred to contain full and accurate details of the several matters and things
set forth, and that the above land has been sold by in
a
Dated this day of 19
(
Form G.
NOTICE OF ACQUISITION OF LAND BY LEASE.
Regulations 26.
Name of Lessee Reg. No. Name of
Lessor
Occupation Occupation
Address Address
Description of Land Leased.
County. | Parish. | City, Municipality, Town, Village, &c. | Name of Street. | Section. | Allotment. | Area of Country Lands and Dimensions of City or Town Lands. | Reg. No. of Lease. | Date of Lease. | Period of Lease. | Is Lease an Original or a Sub-lease? | If a Sub-lease state Name and Address of Mesne Lessee. | |||||
| I, the person making this return, do solemnly and sincerely declare that the return and the statements therein referred to contain full and accurate details of the several matters and things set forth. And I make this declaration under the provisions of
the Dated this day of 19 | |||||||||||||||
Heading under which Land comes. | Rent Reserved under Lease. | Amount to be expended by Lessee under Covenants for buildings or other improvements, or Amount of Fine, Premium, or Foregift payable by the Lessee to the Owner. Full details to be given. | Freehold Values at Date of Lease. | |||||||||||||
Improved. | Unimproved | |||||||||||||||
£ | £ | |||||||||||||||
_______________
Form H.
Register No.
Commonwealth of Australia.
NOTICE OFOBJECTION AGAINST ASSESSMENT.
I hereby give notice that I object to the assessment of Land Tax under the above Register Number, and contained in Notice of Assessment issued by the Commissioner of Land Tax under date for the following reasons,* namely:—
Signature
Postal Address for service of Notices
Date
* The taxpayer should set out each ground of objection separately. The grounds of objection relating to values assigned to land in the assessment should be stated separately and clearly distinguished from any other grounds of objection.
All grounds of objection which raise questions of law should be set forth separately from all other grounds.
The full reasons for each ground of the objection stated in the notice of the objection must be set forth therein.
Note.—Notwithstanding this objection the tax as assessed must be paid by the due date, otherwise a penalty of 10 per centum of the amount of the tax must be paid in addition.
If the taxpayer succeeds on the objection, either upon discussion thereof with the Commissioner or the Deputy Commissioner, or upon reference to the Valuation Board or to the Supreme Court of the State or the High Court as the case requires, the amount of tax paid by the appellant in excess of the amount determined by the decision on the appeal will be repaid to him.
Section 49 (3) of the Act also provides as follows:—
“(3.) Whenever land tax has been paid, whether upon an original assessment or upon an alteration or addition thereto, and an objection or appeal against the assessment, alteration or addition has been lodged by the taxpayer within the prescribed time, the amount of tax in dispute shall be refunded to the taxpayer at the expiration of six months from the date of payment if the matter has not then been finally determined, and shall not be repayable (whether under any alteration of the assessment or otherwise) until the matter has been finally determined:
Provided that in any case in which on the application of a taxpayer the determination of an objection or the hearing of an appeal has been postponed the said period of six months shall be extended by the addition of the period of the postponement.”
TABLE I.
PRESENT VALUE OF £1 PAYABLE FOR (
a )ANY NUMBER OF MONTHS UP TO FIVE YEARS, AND (b ) FOR ANY NUMBER OF YEARS UP TO 100.
(Payments assumed to be spread uniformly over a year.)
(A)
Unexpired Term of Lease. | Multiplier. | Unexpired Term of Lease. | Multiplier. | Unexpired Term of Lease. | Multiplier. | |||
Years. | Months. | Years. | Months. | Years. | Months. | |||
1 | .083 | 1 | 9 | 1.684 | 3 | 5 | 3.172 | |
2 | .166 | 1 | 10 | 1.761 | 3 | 6 | 3.244 | |
3 | .249 | 1 | 11 | 1.838 | 3 | 7 | 3.315 | |
4 | .331 | 2 | .. | 1.914 | 3 | 8 | 3.386 | |
5 | .413 | 2 | 1 | 1.991 | 3 | 9 | 3.457 | |
6 | .495 | 2 | 2 | 2.067 | 3 | 10 | 3.528 | |
7 | .576 | 2 | 3 | 2.142 | 3 | 11 | 3.597 | |
8 | .657 | 2 | 4 | 2.217 | 4 | .. | 3.668 | |
9 | .738 | 2 | 5 | 2.293 | 4 | 1 | 3.737 | |
10 | .818 | 2 | 6 | 2.367 | 4 | 2 | 3.807 | |
11 | .898 | 2 | 7 | 2.442 | 4 | 3 | 3.876 | |
1 | .978 | 2 | 8 | 2.516 | 4 | 4 | 3.945 | |
1 | 1 | 1.058 | 2 | 9 | 2.590 | 4 | 5 | 4.014 |
1 | 2 | 1.137 | 2 | 10 | 2.664 | 4 | 6 | 4.082 |
1 | 3 | 1.216 | 2 | 11 | 2.737 | 4 | 7 | 4.151 |
1 | 4 | 1.295 | 3 | .. | 2.810 | 4 | 8 | 4.219 |
1 | 5 | 1.373 | 3 | 1 | 2.883 | 4 | 9 | 4.286 |
1 | 6 | 1.451 | 3 | 2 | 2.956 | 4 | 10 | 4.354 |
1 | 7 | 1.530 | 3 | 3 | 3.028 | 4 | 11 | 4.421 |
1 | 8 | 1.607 | 3 | 4 | 3.100 | 5 | .. | 4.488 |
(B)
Years. | 4½ per cent. | Years. | 4½ per cent. | Years. | 4½ per cent. |
£ | £ | £ | |||
1 | .978 | 36 | 18.060 | 71 | 21.720 |
2 | 1.914 | 37 | 18.261 | 72 | 21.763 |
3 | 2.810 | 38 | 18.453 | 73 | 21.805 |
4 | 3.668 | 39 | 18.637 | 74 | 21.844 |
5 | 4.488 | 40 | 18.812 | 75 | 21.882 |
6 | 5.273 | 41 | 18.981 | 76 | 21.918 |
7 | 6.024 | 42 | 19.142 | 77 | 21.952 |
8 | 6.743 | 43 | 19.296 | 78 | 21.985 |
9 | 7.431 | 44 | 19.443 | 79 | 22.017 |
10 | 8.089 | 45 | 19.584 | 80 | 22.047 |
11 | 8.719 | 46 | 19.719 | 81 | 22.076 |
12 | 9.322 | 47 | 19.848 | 82 | 22.103 |
13 | 9.899 | 48 | 19.972 | 83 | 22.130 |
14 | 10.451 | 49 | 20.090 | 84 | 22.155 |
15 | 10.979 | 50 | 20.203 | 85 | 22.180 |
16 | 11.485 | 51 | 20.312 | 86 | 22.203 |
17 | 11.969 | 52 | 20.415 | 87 | 22.225 |
18 | 12.431 | 53 | 20.514 | 88 | 22.246 |
19 | 12.874 | 54 | 20.609 | 89 | 22.267 |
20 | 13.298 | 55 | 20.700 | 90 | 22.286 |
21 | 13.704 | 56 | 20.787 | 91 | 22.305 |
22 | 14.092 | 57 | 20.870 | 92 | 22.322 |
23 | 14.464 | 58 | 20.950 | 93 | 22.339 |
24 | 14.819 | 59 | 21.026 | 94 | 22.356 |
25 | 15.159 | 60 | 21.099 | 95 | 22.371 |
26 | 15.485 | 61 | 21.169 | 96 | 22.386 |
27 | 15.796 | 62 | 21.235 | 97 | 22.401 |
28 | 16.094 | 63 | 21.299 | 98 | 22.414 |
29 | 16.380 | 64 | 21.360 | 99 | 22.427 |
30 | 16.653 | 65 | 21.419 | 100 | 22.440 |
31 | 16.914 | 66 | 21.475 | ||
32 | 17.164 | 67 | 21.528 | ||
33 | 17.403 | 68 | 21.580 | ||
34 | 17.632 | 69 | 21.629 | ||
35 | 17.851 | 70 | 21.676 |
TABLE II.
————
PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A MALE OF ANY AGE FROM 0 TO 100.
(Annual payment assumed to be spread uniformly over year.) | |||||||
Age. | 4½ per cent. | Age. | 4½ per cent. | Age. | 4½ per cent. | Age. | 4½ per cent. |
0 | 18.084 | 25 | 17.785 | 50 | 12.809 | 75 | 5.349 |
1 | 19.826 | 26 | 17.645 | 51 | 12.545 | 76 | 5.108 |
2 | 20.064 | 27 | 17.500 | 52 | 12.274 | 77 | 4.873 |
3 | 20.084 | 28 | 17.351 | 53 | 11.997 | 78 | 4.645 |
4 | 20.056 | 29 | 17.196 | 54 | 11.711 | 79 | 4.424 |
5 | 20.008 | 30 | 17.036 | 55 | 11.421 | 80 | 4.208 |
6 | 19.943 | 31 | 16.870 | 56 | 11.124 | 81 | 3.997 |
7 | 19.866 | 32 | 16.700 | 57 | 10.821 | 82 | 3.791 |
8 | 19.780 | 33 | 16.524 | 58 | 10.513 | 83 | 3.592 |
9 | 19.687 | 34 | 16.344 | 59 | 10.203 | 84 | 3.399 |
10 | 19.588 | 35 | 16.157 | 60 | 9.889 | 85 | 3.216 |
11 | 19.483 | 36 | 15.965 | 61 | 9.572 | 86 | 3.040 |
12 | 19.373 | 37 | 15.770 | 62 | 9.253 | 87 | 2.870 |
13 | 19.259 | 38 | 15.569 | 63 | 8.931 | 88 | 2.704 |
14 | 19.142 | 39 | 15.363 | 64 | 8.607 | 89 | 2.547 |
15 | 19.025 | 40 | 15.155 | 65 | 8.283 | 90 | 2.396 |
16 | 18.908 | 41 | 14.940 | 66 | 7.961 | 91 | 2.254 |
17 | 18.791 | 42 | 14.722 | 67 | 7.639 | 92 | 2.118 |
18 | 18.673 | 43 | 14.499 | 68 | 7.325 | 93 | 1.990 |
19 | 18.554 | 44 | 14.272 | 69 | 7.016 | 94 | 1.869 |
20 | 18.432 | 45 | 14.040 | 70 | 6.716 | 95 | 1.754 |
21 | 18.309 | 46 | 13.805 | 71 | 6.421 | 96 | 1.643 |
22 | 18.184 | 47 | 13.564 | 72 | 6.137 | 97 | 1.533 |
23 | 18.055 | 48 | 13.318 | 73 | 5.863 | 98 | 1.419 |
24 | 17.922 | 49 | 13.067 | 74 | 5.601 | 99 100 | 1.287 1.131 |
TABLE III.
————
PRESENT VALUE OF £1 PER ANNUM PAYABLE DURING THE LIFE OF A FEMALE OF ANY AGE FROM 0 TO 100.
(Annual payment assumed to be spread uniformly over year.)
Age. | 4½ per cent. | Age. | 4½ per cent. | Age. | 4½ per cent. | Age | 4½ per cent. |
0 | 18.593 | 25 | 18.212 | 50 | 13.790 | 75 | 6.025 |
1 | 20.055 | 26 | 18.089 | 51 | 13.524 | 76 | 5.762 |
2 | 20.284 | 27 | 17.965 | 52 | 13.247 | 77 | 5.506 |
3 | 20.305 | 28 | 17.836 | 53 | 12.963 | 78 | 5.256 |
4 | 20.282 | 29 | 17.705 | 54 | 12.670 | 79 | 5.011 |
5 | 20.240 | 30 | 17.570 | 55 | 12.372 | 80 | 4.771 |
6 | 20.182 | 31 | 17.432 | 56 | 12.068 | 81 | 4.535 |
7 | 20.112 | 32 | 17.290 | 57 | 11.756 | 82 | 4.304 |
8 | 20.034 | 33 | 17.144 | 58 | 11.439 | 83 | 4.077 |
9 | 19.949 | 34 | 16.994 | 59 | 11.117 | 84 | 3.853 |
10 | 19.857 | 35 | 16.841 | 60 | 10.794 | 85 | 3.635 |
11 | 19.760 | 36 | 16.682 | 61 | 10.467 | 86 | 3.424 |
12 | 19.660 | 37 | 16.520 | 62 | 10.140 | 87 | 3.225 |
13 | 19.558 | 38 | 16.352 | 63 | 9.810 | 88 | 3.035 |
14 | 19.452 | 39 | 16.177 | 64 | 9.481 | 89 | 2.858 |
15 | 19.345 | 40 | 15.998 | 65 | 9.149 | 90 | 2.688 |
16 | 19.236 | 41 | 15.813 | 66 | 8.819 | 91 | 2.525 |
17 | 19.128 | 42 | 15.621 | 67 | 8.486 | 92 | 2.369 |
18 | 19.018 | 43 | 15.422 | 68 | 8.157 | 93 | 2.220 |
19 | 18.908 | 44 | 15.215 | 69 | 7.828 | 94 | 2.078 |
20 | 18.797 | 45 | 15.001 | 70 | 7.503 | 95 | 1.940 |
21 | 18.683 | 46 | 14.777 | 71 | 7.185 | 96 | 1.803 |
22 | 18.569 | 47 | 14.543 | 72 | 6.877 | 97 | 1.667 |
23 | 18.452 | 48 | 14.301 | 73 | 6.581 | 98 | 1.526 |
24 | 18.333 | 49 | 14.051 | 74 | 6.299 | 99 100 | 1.367 1.187 |
TABLE IV.
________
ANNUAL SUM WHICH ACCUMULATED AT COMPOUND INTEREST WILL AMOUNT TO £1 AT THE END OF ANY NUMBER OF YEARS FROM 1 TO 100.
Years. | 4½ per cent. | Years. | 4½ per cent. | Years. | 4½ per cent. |
£ | £ | £ | |||
1 | .97815 | 36 | .01135 | 71 | .00202 |
2 | .47832 | 37 | .01074 | 72 | .00193 |
3 | .31180 | 38 | .01017 | 73 | .00184 |
4 | .22863 | 39 | .00964 | 74 | .00176 |
5 | .17880 | 40 | .00914 | 75 | .00168 |
6 | .14563 | 41 | .00867 | 76 | .00161 |
7 | .12198 | 42 | .00823 | 77 | .00154 |
8 | .10428 | 43 | .00781 | 78 | .00147 |
9 | .09055 | 44 | .00742 | 79 | .00140 |
10 | .07960 | 45 | .00705 | 80 | .00134 |
11 | .07067 | 46 | .00670 | 81 | .00128 |
12 | .06325 | 47 | .00636 | 82 | .00122 |
13 | .05700 | 48 | .00605 | 83 | .00117 |
14 | .05167 | 49 | .00576 | 84 | .00112 |
15 | .04706 | 50 | .00548 | 85 | .00107 |
16 | .04305 | 51 | .00522 | 86 | .00102 |
17 | .03953 | 52 | .00497 | 87 | .00097 |
18 | .03642 | 53 | .00473 | 88 | .00093 |
19 | .03366 | 54 | .00450 | 89 | .00089 |
20 | .03118 | 55 | .00429 | 90 | .00085 |
21 | .02895 | 56 | .00409 | 91 | .00082 |
22 | .02694 | 57 | .00390 | 92 | .00078 |
23 | .02512 | 58 | .00372 | 93 | .00075 |
24 | .02346 | 59 | .00354 | 94 | .00071 |
25 | .02195 | 60 | .00338 | 95 | .00068 |
26 | .02056 | 61 | .00322 | 96 | .00065 |
27 | .01929 | 62 | .00307 | 97 | .00062 |
28 | .01812 | 63 | .00293 | 98 | .00060 |
29 | .01703 | 64 | .00280 | 99 | .00057 |
30 | .01603 | 65 | .00267 | 100 | .00055 |
31 | .01511 | 66 | .00255 | ||
32 | .01424 | 67 | .00243 | ||
33 | .01344 | 68 | .00232 | ||
34 | .01270 | 69 | .00222 | ||
35 | .01200 | 70 | .00212 |
TABLE V.
________
PRESENT VALUE OF £1 DUE AT THE END OF ANY NUMBER OF YEARS FROM 1 TO 100.
Years. | 4½ per cent. | Years. | 4½ per cent. | Years. | 4½ per cent. |
£ | £ | £ | |||
1 | .95694 | 36 | .20503 | 71 | .04393 |
2 | .91573 | 37 | .19620 | 72 | .04204 |
3 | .87630 | 38 | .18775 | 73 | .04023 |
4 | .83856 | 39 | .17967 | 74 | .03849 |
5 | .80245 | 40 | .17193 | 75 | .03684 |
6 | .76790 | 41 | .16453 | 76 | .03525 |
7 | .73483 | 42 | .15744 | 77 | .03373 |
8 | .70319 | 43 | .15066 | 78 | .03228 |
9 | .67290 | 44 | .14417 | 79 | .03089 |
10 | .64393 | 45 | .13796 | 80 | .02956 |
11 | .61620 | 46 | .13202 | 81 | .02829 |
12 | .58966 | 47 | .12634 | 82 | .02707 |
13 | .56427 | 48 | .12090 | 83 | .02590 |
14 | .53997 | 49 | .11569 | 84 | .02479 |
15 | .51672 | 50 | .11071 | 85 | .02372 |
16 | .49447 | 51 | .10594 | 86 | .02270 |
17 | .47318 | 52 | .10138 | 87 | .02172 |
18 | .45280 | 53 | .09701 | 88 | .02079 |
19 | .43330 | 54 | .09284 | 89 | .01989 |
20 | .41464 | 55 | .08884 | 90 | .01903 |
21 | .39679 | 56 | .08501 | 91 | .01821 |
22 | .37970 | 57 | .08135 | 92 | .01743 |
23 | .36335 | 58 | .07785 | 93 | .01668 |
24 | .34770 | 59 | .07450 | 94 | .01596 |
25 | .33273 | 60 | .07129 | 95 | .01527 |
26 | .31840 | 61 | .06822 | 96 | .01462 |
27 | .30469 | 62 | .06528 | 97 | .01399 |
28 | .29157 | 63 | .06247 | 98 | .01338 |
29 | .27902 | 64 | .05978 | 99 | .01281 |
30 | .26700 | 65 | .05721 | 100 | .01226 |
31 | .25550 | 66 | .05474 | ||
32 | .24450 | 67 | .05239 | ||
33 | .23397 | 68 | .05013 | ||
34 | .22390 | 69 | .04797 | ||
35 | .21425 | 70 | .04590 |
______________________
By Authority: H. J. Green, Government Printer, Canberra.
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