Taxation Acts Amendment Act 1900 (SA)

ANNO SEXAGESIMO TER'L'IO ET SEXAGESIMO

QUARTO

No. 734.

An Act to amend the 'Taxation Acts,

[Assented to, October ~ r s f, r9oo.I

E it Enactcd by the Governor, with the advice and consent of

B the Parliament of South Australia, as follows:

1. This Act may be cited as the '' Taxation Acts Amendment Short titleand incor-

Act, 1900," and shall be incorporated with the " Taxation Act, poration.	'
1884," and the Acts amending the same.

2, If the amount of purchase-money fixed by any lease for any If purchase-money reduced, land tax

land shall have been reduced under section 8 of " The Crown Lands to h,

Amendment Act, 1898," the assessnlent of such land for land tax, reduced. additional land tax, and absentee land tax, made under section 19

of the "Taxation Act Amendment Act, 1894," or any other power

thcrcunto cnabling, shall be rcduccd to thc amount of purcbase- money as reduced, and the assessment so reduced shall take effect from the thirtieth day of June, one thousand eight hundred and

ninety-four. Thc Surveyor-Gcncral shall give notice of any such Notice to Commia-

eioner of Taxes.

reduction of purchase-money to the Commissioner of Taxes, who by the Commissioner in accordance with the c c Taxation Act, 1884," nor shall prevent the Commissioner from making a new assessment

shall thereupon make the necessary alteration of the assessment.

if any alteration of values of the land has taken place.

3. If the rent fixed by any perpetual lease for any land shall ~f rent of p e ~ e t u a l lease reduced, land

have been reduced under section 8 of the Crown Lands Amendment ,,,	,,
Act of 1898, the assesement of such land for land tax, additional reduced,

734 land

63" Br 64' VICTORIJE, No. 734.

Twation Acts Amendment A c t. 1 9 0 0.

land tax, and absentee land tax, made under section 19 of the

Taxation Act Amendment Act, 1894," or any other power thereunto

enabling, shall be reduced in like proportion, and the assessment

so reduced shall take effect from the thirtieth day of June, one

lUot.08 to Commis- thousand eight hundred and ninety-four. The Surveyor-General

-ioner of Taxes. shall give notice of any such reduction of unimproved value to the Commissioner of Taxes, who shall thereupon make the neces- sary reduction of the assessment.

Overpaid land tax to 4, If

it shall be found that by reason of' such reduction any land

credited by the Commissioner of Taxes to the same land as against

any future land tax which may become payable in respect thereof.

-drs credited. tax shall have been overpaid, the amonnt so overpaid shall be

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

this Bill.

TENNY SON, Governor.

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Adelaide: By authority, C. E. Bnis~ow, Government Printer, North Terrace.