The Taxation Act Amendment Act 1902 (SA)

,4NNO SECUNDO

EDWARDI V11 REGIS.

No. 782.

An Act to further amend " The Taxation Act, 1884."

[Asselzted to, August 27th, rpor.]

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

B the Parliament of South Australia, as fbllows:

1, This Act may be cited as " The Taxation Act Amendment Short title.

Act, 1902," and shall be incorporated with "The Taxation Act,

1884," and the Acts amending the same.

2. The assessment of land liable to land tax, made as of the Presentassessment to

first day of August, one thousand nine hundred, shall remain in remain in force until

force until the first day of August, one thousand nine hundred and Sec. l, Act 123 of

five, and the land tax for the financial years ending on the thirtieth 1887.

day of June, one thousand nine hundred and four and five, shall

be raised and levied thereon.

3. The Commissioner, notwithstanding the provisions of any Act Quinquennial aesess-

nine hundred and five, and as of the first day of August in every

to the contrar)-, shall, as of the first day of August, one thousand ment'

fifth year thereafter, make the assessment of' all land liable to land

tax required by section 36 of " The Taxation Act, 1884."

4. It shall not be necessary for the Commissioner of Taxes upon On n s x saaessment,

the making of any future land tax assessment to give particular net,,.	particular notice not
notice thereof to a taxpayer, unless some alteration directly affecting such taxpayer shall have been made in respect of the unimproved value of the land assessed.

782 5. Where

2' EDWARDI VII, No. 782.

Tire Tm- Act Amauhent Act .1902.

tOooat.in&

S. Where no such alteration bas been made, the following words -" New assessment. The taxpayer has the right to appeal," shall be written at the head of all notice0 applying for payment of the tax, and such notice shall for all purposes be deemed to be a particular notice; and in every subsequent notice h r payment of the tax based upon the same assessment it shall be sufficient to set out the assessment number and the amount of the tax payable thereunder.

wards.

~ i g h t of apped. 6. Taxpayers for land tax shall, in the rear one thousand nine

hundred and four, have the right to appeal; and for the purposes of such appeal the application for payment shall be deemed to be a notice of assessment.

Limitd-tim

of WMOWI~. 7. Except in case of default in furnishing an income return, or of any fraudulent return, no taxpayer shall be required to give any account of his income for more than three years from the date of any inquiry.

~ d to crown. ~ r

8. The owner in fee simple of land unencumbered, except by

land tax due thereon, may t~&isfer or convey such land and dkliver

A -

r $? +it) t the title therefor to the Commissioner of Taxes, who shall accept the

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dE l 0 g,	5 i q ' f	same on behalf of the Crown, and thereafter such land shall for all purposes be deemed to be Crown land, and may be dealt with by the Crown as though such land had never been alienated from the
I <	Crown.

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

this BilL

S. J. W AY, Lieuten an tGovernor.

). ,	-
ddethtdr : By authority, 0. E. Blrmw, Qotsrnmant Wnbr, North Tdmcs.

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