Taxation Act 1894 (SA)

ANNO QUINQUAGESIMO SEPTIMO ET QUINQUA-

GESIMO OCTAVO

A. D. 1894.

No. 604.

An Act to provide for Increased Taxes on Land and

Income, and for other purposes.

[Asseded to, Decenzder zrst, 1894.1

E it Enacted by the Governor of the Province of South Aus- Preamble.

and House of Assembly of the said province, in this present Parlia-	B tralia, with the adsice and convent of the Legislative Council
ment assembled, as follows, that is to say:

1. Section 10 of the Taxation Act, 1584," and the whole of Repeal,

Thc Taxation Act Arrlerld~rient Act, 1892," are hereby repealed,

but so that this repeal shall not affect existing rights or liabilities, and the same shall be enforceable as if this repeal had not taken place.

2. This Act may be cited as thc "Taxation Act Amendment Short title.

Act, 1894," and shall be incorporated and, except so far as inconsis- tent therewith, read with the " Taxation Act, 1884," the Taxation Act Amendment Act, 1885," the Taxation Act Amendment Act, 1887," and Act number 556 of 1892, being an Act to declare the meaning of the Taxation Act, 1884," and all regulations pur- porting. to have been made thereunder, which Acts and regulations, so far as inconsistent with this Act, but no further, are hereby repealed, but otherwise, except so far as hereby or heretofore repealed, are validated and confirmed as if herein enacted.

3. In the i.nteq>re tation of this Act, and of all regulations to be Interpretation.

made thcreunder, the following terms shall, unless inconsistent with

the context, have the follow i n g uesmings :-

604 Additional

5 7 O & 58' VICTORIW, No. 604.

Twation Amendmmt Act.-1894. a

Additional land tax " shall mean the additional land tax imposed

by section 4:

Absentee land tax" shall mean the absentee tax imposed by

section 4:

" Taxation Act, 1884," shall include all Acts and regulations

confirmed by section 2 :

'(Absentee" shall include every person who shall have been absent from or resident out of South Australia for at least two years immediately prior to the date as on which any assessment shall be made, except in the case of Life assurance societies doing business in South Australia on the mutual principle, or to cases in which the whole of the income from the land is paid to or for public or charitablc purposes in thc colony:

If at least three-fifths of the entire beneficial interest in any land are owned bp absentees, or, in the case of a company owning land, if at least three-fifths of the entire beneficial interest in such company arc held by absentees, the land in question for thc purposes of this Act shall be deemed to be wholly owned by absentees; but any person not an absentee paying tax by virtue of this provision shall be entitled to a refund of the amount paid as an overpayment, pursuant to section 11.

Inoreased taxes. 4. The taxes recoverable under thc i'l"l'axntion Act, 1884," are

hereby increased by the imposition of the following taxes, viz. :-

I. An additional land tax of One Halfpenny for every Pound

sterling exceeding the amount of Five Thousand Pounds

of the total assessed nnimprovcd value of all land owned

by any party:

11. An absentee land tax of twenty per ccntum on and added to

the amount of land tax and additional land tax payable

in respect of land owned by absentees:

111. Income tax at the following rates, in lieu of the rates of

income tax heretofore in force :-

(a) On all income derived from personal exertion, at the rate of Four Pence Halfpenny for every Pound sterling of the taxable amount thereof' up to and inclusive of the sum of Eight Hundred Pounds, and at the rate of Six Pence for every Pound sterling of such amount above the said sum of Eight Hundred Pounds.

(B) On all income consisting of the producc of property at

the rate of Nine Pence for every Pound stcrling of the taxable amount thereof up to and inclusive of the sum of Eight Hundred Pounds, and at the rate of One Shilling for every Pound sterling of such amount above the said sum of Eight Hundred Pounds.

5" All

57' & 58" VICTORfW, No. 604.

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Taxation Amendment Act,-1894.

6. All taxes, except income tax, ehall be calculated as a t twelve Cdculatimdtaxs*

o'clock noon on he fourteenth day of December in every year, and shall be due and payable on the next succeeding fourteenth day of February.

6. The Commissioner shall annually make the necessary assess- Assessmenb.

ments for additional land tax and for absentee land tax in books to be kept for that purpose, containing such particulars as the Com- missioner shall think fit, and to be called the Additional Land Tax Register and the Absentee Land Tax Register; and such assessments may be added to, inspected, altered, corrected, and appealed against in like manner as in the case of the assessment for land tax.

tions relating to the taxes imposed by the "Taxation Act, 1884," and t~on Act. 7. All unrepealcd provisions of all existing Acts and regula- applicatlonof Taxa-

assessments therefor shall, so far as practicable, apply to the increased taxes hereby imposed, and the assessments therefor, except where other provisions are hereby made on the subject.

The additional land tax and the absentee land tax, and the

amount of interest and fine (if any) due in respect thereof, shall be

deemed land tax under the Taxation Act, 1884."

The Additional Land Tax Register, and the Absentee Land

Tax Register, or a copy thereof or extract therefrom certified

under the hand of the Commissioner, shall be evidence as to all

matters and particulars therein stated.

Every company owning land in South Australia shall, for the purposes of section 62 of the c. Taxation Act, 1884," be deemed to carry on business in the province.

8, If additional land tax shall bc payable on land included in Distribution of

more than one land tax assessment, such additional land tax shall additional land lax.

be charged on the land included in the various land tax assess-	ments in the proportion that the amount of each assessment bears
to the total amount thereof.

9. No land or party assessed for land tax, or additional land tax, Change in ownership.

or absentee land tax shall be relieved from charge or liability by reason of change in the ownership of such land or any part thereof subsequent to the day as of which such assessment was made, or on account of any matter happening subsequently to such day, and the Commissioner may refuse to recognise any change in the ownership of such land, or any part thereof, until the amount of such tax, together with fines and interest thereon (if any), have been paid.

10. The Commissioner may at any time, by particular notice, Commiasiom make omitted asmar-

require any party to furnish returns, and may make assessments ,,,h.

thereon, or in default thereof, or without requiring any ret

notwithstanding that the year in respect of which such retu

should

4 57' & 58" VICTORIA, No. 604. -----W-

Twation Amendment Act. -1 894.

+	should have been required and assessment made shall have expired, and taxes shall be paid thereon; but any party so assessed shall
be entitled to appeal against such assessment.
(kmmiesimertoOxder

to refund excees pay- 11. If any taxpayer shall prove to the satisfaction of the Com-

ment of taxes, missioner that an overpayment of any tax has been made, the sum overpaid shall be refunded by the Treasurer: Provided that application for refund shall be made within six calendar months after the overpayment; but should such taxpayer be absent from the colony, then application may be made within twelve months.

Joint ownera and 12. Where more parties than one are owners of any land

athem. amounting in value to more than Fivc Thousand Pounds, the same amount of additional land tax shall be payable in respect of such land as if only one party were the owner thereof. If any of such parties is owner of any other land, his interest in the first mentioned land shall not be taken into account in computing the amount of additional land tax to which he shall be liable in respect of such other land,

k t e e s. 13. Where any parties shall be the owners of land amounting

in value to more than Five Thousand Pounds as trustees under the same trust, and whether such parties shall or shall not have a beneficial interest in such land, the same amount of additional land tax shall be payable in respect of such laird as if one party were the sole beneficial owner thereof; but such land shall not be taken into account in computing the amount of additional land tax which such trustees, or their beneficiaries, shall be liable for in respect of any other land: Provided that this section shall not apply

to any land in which persons under the age of twenty-one years are

beneficially interested under any trust created by the will of any

person dying before this Act comes into operation.

c o n v e ~ o e w i t h h -	14. If any party	has made, after the first day of	October,
tent to evade.

make, any conveyance, assignment, transfer, settlement, declaration	one thousand eight hundred and ninety-four, or shall hereafter	of trust, gift, or other non-testamentary disposition of land, whether in writing or otherwise, or any agreement affecting land, not h o d
Fe for valuable consideration, but with intent to evade the payment
or to lessen the amount of the additional land or absentee tax pay- able by such party, such disposition or agreement shall be deemed fraudulent and void as between such party and the Commissioner, and such party shall be liable to a penalty of five times the amount of the taxes which ought to have been paid in respect of such land fiom the date of such disposition or agreement until the date of conviction. On any prosecution by the Commissioner under this section the onus of proving that any disposition or agreement as aforesaid was made bond fide, or was not made to evade the payment or lessen the amount of tax, shall lie upon the defendant, and if the defendant proves his bond @es the cost of such proof

1 be borne by the Commissioner. And such party shall, as

between

57' & 58" VICTORIB, No. 604. !i

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Taxation Amendment Act,- l 894,

between himself and any other party affected by such disposition or agreement, be estopped in all Courts of Law and Equity from raising the question of or disputing the effectiveness and validity of such disposition or agreement.

15. If any party has made, or shall hereafter make, any dis- ~eokritiss from traor

feree for evasion of

position or agreemcwt as aforesaid, not Bond j%Ze for valuable bxvoidn

consideration, but with intent to evade the payment or to lesseu the

amount of the aciditinnal land or absentee tax payable by such party, and shall accept any mortgage, incumbrance, or other instrument, for the purpose of giving a security over the land, or any declaration of trust with reference to such land, or any bond, agreement, bill of exchange, promissory note, or other security for money, such mortgage, incumbrance, instrument, declara- tion, bond, agreement, bill of exchange, promissory note, or other security for money shall be deemed illegal and void.

18, Any judgment, decree, or order recovered or made against ~ u d m n t s pmered

any party for the purpose of effecting a security to any party z~~~~~~~

who shall have made, after the first day of Octobcr, one thousand

eight hundred and ninety-four, or shall hereafter make, any disposi- tion or agreement as aforesaid, nut bond $de for valuable considera- tion, but with intent to evade the payment or to lessen the amount of the additional land or absentee tax payable by such party, shall be deemed fraudulent and void; and any Court, or a Judge or Special Magistrate of any Court wherein such judgment, decree, or order may have been recovered, may, upon application to be made by summons by any party affected, set aside such judgment, decree, or order, and all writs of execution and other proceedings issued or taken thereunder, and such Court, Judge, or Special Magistrate shall make such order as to costs as shall appear just.

17, The Commissioner may cause any party whom he may Commissioner may cause person to be

consider or suspect to be capable of giving information which before a

may assist in carrying out this Act to appear for examination Localcourt.

at the Local Court nearest to where the said party shall dwell or carry on business, before any Special Magistrate sitting as a Local Court of limited jurisdiction, and to answer, on oath, all questions in aid of the purposes of this Act that may, by way of cross-examination or otherwise, be put to him by or on behalf of the Commissioner, and to produce any documents he may be required by the Com- missioner to produce. The Commissioner may, for the purposes of this section give written notice under his hand, in the prescribed form, to any party to attend before any such Special Magistrate sitting as a Local Court of limited jurisdiction, and, if so required, to produce any documents; and any party receiving such notice, and being paid such sum as he would be entitled to as a witnew upon subpcena from a Local Court, and not attending or producing documents within his custody or power in accordance therewith, or refusing to answer any such questions as aforesaid, shall be liable to a penalty of not less than Ten Pounds nor more than One Hundred

Pounds.

57' & 58" VICTORIW, No. 604.

Taxatiore Amendment Act.--1894.

C

Pounds. Any party who shall wilfully give false testimony on being

examined under this section shall be guilty of perjury.	The
proceedings under this section shall be conducted privately.

Liability to not to

uiee frOm any con- 18, No person shall be liable to pay or con tribute to the paymcnt

tmt.	of any additional land tax or absentee land tax to the exoneration of any other person by reason of any contract or covenant heretofore made or entered into, nor shall section 22 of the U Taxation Act, 1884," apply to the " Additional Land Tax," or to the Absentee
Land Tax."

Lunrls held under 19. All land held under perpetual lease granted under or pur-

metudae out revaluation with- of suant to The Crown Lands Amendment Act, 1893," without re-

mt to ~ubject to valuation of rent, and which shall subject the lessee to pay yearly,

h a tax, in addition to the rent, an amount equal to the land tax, and whether granted originally or on the surrender of an existing lease, and all land held under any perpetual lease to be hereafter granted, shall be liable to and shall be assessed for land tax, additional land tax, and absentee land tax; and the holder of every such lease shall pay the said taxes; and all the provisions of this Act, and of the

Taxation Act, 1884," and the regulations thereunder, shall apply

to such land and the holder of such lease.

In the name and on behalf of Her Majesty, I hereby assent to

this Bill,

KINTORE, Governor.

By authority : C. E. BBJBTOW, Government Printer, North-terrace, Adelaide.