National Security (Values for Land Tax) Regulations (Amendment) (Cth)

STATUTORY RULES.

1942. No. 283.

REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939-1940.*

I, THE Deputy of the GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the National Security Act 1939-1940.

Dated this twenty-fifth day of June, 1942.

Deputy of the Governor-General.

By His Excellency’s Command,

for and on behalf of the Minister of State for Defence.

———

Amendments of National Security (Values for Land Tax) Regulations.

1939 values to apply.

1. Regulation 6 of the National Security (Values for Land Tax) Regulations is amended by adding at the end of sub-regulation (2.) the words “or, in any case to which regulation 8a of these Regulations applies, is the lower value prescribed by that regulation”.

2. After regulation 8 of the National Security (Values for Land Tax) Regulations the following regulation is inserted:—

Lower values in certain cases.

“8a. Notwithstanding anything contained in regulation 6, 7 or 8 of these Regulations, where the value of any such area of land or interest therein, or of any part of any such area or interest in any such part, has—

(a) prior to the 13th day of March, 1942; or

 

* Notified in the Commonwealth Gazette on , 1942.

 Statutory Rules 1942, No. 128.

4429.—Price 3d. 25/15.6.1942.

(b) after that date, but in pursuance of any objection or protest lodged with or made to the Commissioner prior to that date,

been assessed under the Land Tax Assessment Act 1910-1940 in respect of the financial year beginning on the first day of July, 1940, or in respect of the financial year beginning on the first day of July, 1941, (either, in any case to which regulation 7 or 8 of these Regulations applies, separately or as part of some other area or interest) at a value lower than that specified in regulation 6, 7 or 8, as the case may be, that lower value shall be the value of that area or interest or part, as the case may be, for the purposes of all assessments to which these Regulations apply.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.