Land Tax Act 1910

Legislation au C1910A00021 Not in force Act

Legislation content

LAND TAX.

 

No. 21 of 1910.

An Act to impose a Progressive Land Tax upon Unimproved Values.

[Assented to 16th November, 1910.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Land Tax Act 1910.

Incorporation.

2. The Land Tax Assessment Act 1910 shall be incorporated and read as one with this Act.

Imposition of land tax.

3. Land tax is imposed at the rates declared in this Act.

Rate of land tax.

4.—(1.) The rate of the land tax, when the owner is not an absentee, shall be as set out in the First Schedule to this Act.

(2.) The rate of the tax, when the owner is an absentee, shall be as set out in the Second Schedule to this Act.

Levy of land tax.

5. Land tax shall be levied in and for the financial year beginning on the first day of July, One thousand nine hundred and ten, and each financial year thereafter.

 

SCHEDULES.

 

FIRST SCHEDULE.

Rate of Tax when Owner is not an Absentee.

For 30 much of the taxable value as does not exceed £75,001, the rate of tax per pound sterling shall be One penny where the taxable value is One pound sterling, and shall increase uniformly with each increase of One pound sterling in the taxable value, in such manner that—

the increment of tax between a taxable value of £15,000 and a taxable value of £15,001 shall be Twopence;

the increment of tax between a taxable value of £30,000 and a taxable value of £30,001 shall be Threepence;

the increment of tax between a taxable value of £45,000 and a taxable value of £45,001 shall be Fourpence;

the increment of tax between a taxable value of £60,000 and a taxable value of £60,001 shall be Fivepence; and

the increment of tax between a taxable value of £75,000 and a taxable value of £75,001 shall be Sixpence.

For every pound sterling of taxable value in excess of £75,000 the rate of tax shall be Sixpence.

 

The rate of tax for so much of the taxable value as does not exceed £75,000 may be calculated from the following formula:—

R = rate of tax in pence per pound sterling.

V = taxable value in pounds sterling.


SECOND SCHEDULE.

Rate of Tax when Owner is an Absentee.

For so much of the taxable value as does not exceed £5,000, the rate of tax per pound sterling shall be One penny.

For so much of the taxable value as exceeds £5,000, but does not exceed £80,001, the rate of tax per pound sterling shall be Twopence where the excess is One pound sterling, and shall increase uniformly with each increase of One pound sterling in the taxable value in such manner that—

the increment of tax between a taxable value of £20,000 and a taxable value of £20,001 shall be Threepence;

the increment of tax between a taxable value of £35,000 and a taxable value of £35,001 shall be Fourpence;

the increment of tax between a taxable value of £50,000 and a taxable value of £50,001 shall be Fivepence;

the increment of tax between a taxable value of £65,000 and a taxable value of £65,001 shall be Sixpence; and

the increment of tax between a taxable value of £80,000 and a taxable value of £80,001 shall be Sevenpence.

For every pound sterling of taxable value in excess of £80,000 the rate of tax shall be Sevenpence.

 

The rate of tax for so much of the taxable value as exceeds £5,000, and does not exceed £80,000, may be calculated from the following formula:—

R = rate of tax in pence per pound sterling.

Ε = excess of taxable value over £5,000, in pounds sterling.

 

Overview

The Land Tax Act 1910 was enacted to introduce a progressive land tax on unimproved values, addressing a gap in the taxation system that did not adequately cover the ownership of land. This Act was passed by the Parliament of the Commonwealth of Australia and assented to on 16th November 1910. The primary objective of this legislation was to impose a land tax on landowners, with higher rates applied to absentee owners to encourage more active and beneficial use of land resources within the country. The Act outlines the method of calculating the tax based on the taxable value of the land, with differing rates for residents and absentees.

Scope and Application

The Land Tax Act 1910 applies to the imposition of a progressive land tax on unimproved values, specifically targeting owners of land within the Commonwealth of Australia. The Act applies to both resident and absentee owners, with varying rates depending on whether the owner is physically present in Australia or not. The Act imposes land tax at the rates declared, with different schedules specifying the tax rates for resident and absentee owners. Land tax is levied annually, starting from the financial year beginning on the first day of July 1910. The Act incorporates the Land Tax Assessment Act 1910, ensuring that the assessment procedures are aligned with the tax imposition outlined in the primary Act. The scope of the Act extends to all taxable land values within Australia, with no exclusions or exemptions specified in the text provided. The Act does not explicitly mention any subordinate instruments that may extend or restrict its application, suggesting that the primary legislation itself contains the comprehensive details necessary for its enforcement.

Key Provisions

The Land Tax Act 1910 (sections 3 and 4) imposes a progressive land tax on unimproved values. Section 3 establishes the imposition of land tax at rates declared in the Act, while section 4 specifies the rates of tax, which differ depending on whether the owner is an absentee or not. The rates are detailed in the First Schedule (for non-absentee owners) and the Second Schedule (for absentee owners), with varying increments of tax based on the taxable value. The obligations under the Act (section 5) require landowners to ensure that land tax is levied for the financial year beginning on the first day of July, 1910, and each financial year thereafter. Landowners must also adhere to the specified rates of tax as outlined in the schedules of the Act. Failure to comply with the provisions of the Land Tax Act 1910 can result in various consequences. While the Act does not explicitly state the offences, penalties, or specific consequences for breach, it can be inferred that non-compliance could lead to legal actions under the broader tax legislation. The penalties for such breaches might include fines or other financial penalties as prescribed by other relevant laws governing tax obligations in Australia. The maximum penalties, however, are not specified in this particular Act.

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Taxation Law
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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.