Taxation Act 48 and 49 Vic, Amendment Act 1885 (SA)

ANNO QUADRAGESIMO OCTAVO ET QUADRAGESIMO

NON0

No. 356.

An Act to amend the " Taxation Act, 1884."

[A sseg ted to, December 11 tit, 1885.1

HEREAS it is desirable to amend the Taxation Act, 1884," ~ r e n m ~ e.

W by extending the time for hearing appeals thereunder, to enable the Commissioner of Taxes to deal with assessments under

Part V. of the regulations made under the said Act, and for other purposes-Be i t therefore Enacted by the Governor of the Province of South Australia, with the advice and consent of the Legislative Council and Housc of Assembly of the said province, in this present Parliament assembled, as follows, that is to say:

1, Clauses 48 and 50, subsections 11. and 111. of clause 12, sub- Repeal.

366

section 11. of clause' 37, and subsections Ir, and IV. of clause 44 of

the C L Taxation Act, 1884," arc hereby repealed.

2. This Act may be cited as the Taxation Act Amendment Act, short title.

1885," and shall be incorporated and read with the	Taxation Act,
1884," hereinafter called the principal Act.

3. The Commissioner shall set down thc appeal for hearing at a He~ring ofnppenl.

sitting of the Local Court of Full Jurisdiction to be held within

four months from the expiration of the time allowed for appealing;	and shall give particular notice thereof to the appellant a t least Clar~ae 60 alterd.
fourteen days before the hearing; and at the hewing the assessment- book, or a copy of so much thereof as relates to the assessment appealed against, certified under the hand of the Commissioner, shall be produced by or on behalf of the Commissioner, and shall be received as evidence of the matters therein stated.

4. rf

2 48" & 49" VICTORIE, ' No. 356.

Taxation Act ~ r n e n h e n t Act.-l 888.

cost of appeal. 4.

In all cases of appeal the court shall make such order as to costs as i t shall deem just, notwithstanding anything contained in

the L' Taxation Act, 1884," t 6 the contrary.

Time for appeal ex 5. Clause 47 of the " Taxation Act, lS84," shall rea.d as though

tended.	the words " one month" occurring in the first line of thc clause mere omitted', and the words " two months" inserted in lien thereof.
cOmmLeiOner

reduce without 6. It shall be lawful for the Commissiocer in any case, whether

appeal, notice of appeal has been given or not, to alter or reduce ally assessment, or class of assessments, and to order a refund of any excess of tax that map have been paid in respect thereof.

When taxea payable. 7. The taxes for the yeax one thousand eight hundred and

3 1	the fourteenth day of May in cach year, anything in the principal
eighty-six, and every subsequent year, shall be due and payable on

Income for year Act to the contrary n~twithsta~nding ; and as to income derived from

basis for both sources,	personal exertion, as well as to income consisting of the produce of property, the amount accruing to the taxpayer during the year immediately preceding thc timc for calculation shall bc takcn as thc basis for calculation.
Notices of land tax

assessments. 8, After the making of any 1:md tax assessment, and of any

alteration thereof, the Commissioner shall give particular notice to

Y	the taxpayer in respect of the land assessed of the particulars of
the assessment, and of the amount of the t&x which is payable in respect of such land. And in everv subsequent notice for payment of the tax based upon the same assessment, i t shall be sufficient to set out the assessment number and the amount of the tax payable thereunder,

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

this Bill. WILLIAM C. F. ROBINSON, Gavernor.

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