Land Tax Assessment Act 1916

Legislation au C1916A00033 Not in force Act

Legislation content

 

LAND TAX ASSESSMENT.

 

No. 33 of 1916.

An Act to provide for the appointment of an Assistant Commissioner of Land Tax.

[Assented to 30th September, 1916.]

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 and citation.

1.—(1.) This Act may be cited as the Land Tax Assessment Act 1916.

(2.) The Land Tax Assessment Act 1910–1914 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Land Tax Assessment Act 1910–1916.

Definitions.

2. Section three of the Principal Act is amended by inserting after the definition of “Agent” the following definition:—

“‘Assistant Commissioner’ means the Assistant Commissioner of Land Tax.”

Commissioner and Assistant Commissioner.

3. Section four of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2.) There may be an Assistant Commissioner of Land Tax.”

Tenure and salary of Commissioner and Assistant Commissioner.

4. Section five of the Principal Act is amended by omitting sub-sections (2.) to (4.) inclusive, and inserting in their stead the following sub-sections:—

“(2.) The Assistant Commissioner may be appointed for a term of seven years, and shall be eligible for re-appointment.


“(3.) The Commissioner and the Assistant Commissioner shall not be subject to the Commonwealth Public Service Act 1902–1916; but if any officer of the Commonwealth is appointed Commissioner or Assistant Commissioner, his service as Commissioner or Assistant Commissioner shall, for the purpose of determining his existing or accruing rights, be counted as public service in the Commonwealth; and if any officer in the Public Service of a State is appointed Commissioner or Assistant Commissioner, his service as Commissioner or Assistant Commissioner shall, for the purpose of determining his existing and accruing rights, be counted as public service in the Commonwealth as if he had been an officer of a Department transferred to the Commonwealth and were retained in the service of the Commonwealth.

“(4.) In case of the illness, absence, suspension, removal, or death of the Commissioner or the Assistant Commissioner, the Governor-General may appoint a person to be Acting Commissioner or Acting Assistant Commissioner, as the case may be, during the illness, absence, or suspension, or until the appointment of a successor and no longer; and the Acting Commissioner or the Acting Assistant Commissioner shall have all the powers and perform all the duties of the Commissioner or the Assistant Commissioner, as the case may be.

“(5.) There shall be payable to the Commissioner a salary at the rate of One thousand two hundred and fifty pounds a year, and to the Assistant Commissioner a salary at the rate of Eight hundred pounds a year, out of the Consolidated Revenue Fund, which is hereby appropriated for that purpose accordingly.”

Suspension or removal of Commissioner or Assistant Commissioner.

5. Section six of the Principal Act is amended—

(a) by inserting in sub-section (1.) after the words “The Commissioner” the words “or the Assistant Commissioner”; and

(b) by inserting in sub-section (3.) after the words “the Commissioner” (wherever occurring) the words “or the Assistant Commissioner, as the case may be.”

6. After section six of the Principal Act the following section is inserted:—

Assistant Commissioner.

“6a. The Assistant Commissioner shall have and may exercise such powers and functions as are prescribed, or as are delegated to him by the Commissioner.”

Delegations by the Commissioner.

7. Section eight of the Principal Act is amended by inserting in sub-section (1.) after the words “The Commissioner” the words:—

“may, by writing under his hand, delegate to the Assistant Commissioner all or any of his powers or functions under this Act (except this power of delegation), so that the delegated powers and functions may be exercised as fully and effectually by the Assistant Commissioner as by the Commissioner, and”.

Overview

The Land Tax Assessment Act 1916 was enacted to address the need for a structured and efficient system in the assessment and collection of land taxes within the Commonwealth of Australia. This Act introduced the role of an Assistant Commissioner of Land Tax, thereby enhancing the administrative capacity of the existing land tax framework. The Act was assented to on 30th September 1916 by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The policy objective of the Act was to ensure that the land tax system could be effectively managed by creating a more defined and capable administrative structure. The Act amended the Principal Act, referred to as the Land Tax Assessment Act 1910–1914, to include the new provisions for the Assistant Commissioner and to adjust the tenure, salary, and delegation of powers to ensure the efficiency and effectiveness of the land tax assessment process.

Scope and Application

The Land Tax Assessment Act 1916, as amended, pertains to the governance and administration of land tax within the Commonwealth of Australia. It establishes the role of an Assistant Commissioner of Land Tax, who is responsible for exercising powers and functions as prescribed or delegated by the Commissioner. This Act applies to the Commissioner and the Assistant Commissioner, who are appointed for a term of seven years and are eligible for re-appointment. Their roles and responsibilities are outlined to ensure efficient administration of land tax assessments. The Act also provides for the appointment of Acting Commissioners or Assistant Commissioners in the event of illness, absence, suspension, removal, or death. The geographic reach of this Act is national, applying across the Commonwealth of Australia, and it is administered by the Commonwealth government. The Act does not specify any exclusions, exemptions, or thresholds, and its application may be further defined through subordinate instruments.

Key Provisions

The Land Tax Assessment Act 1916 primarily amends the existing Land Tax Assessment Act 1910–1914 by introducing the position of an Assistant Commissioner of Land Tax. Under section 3 of the Act, the Assistant Commissioner may be appointed for a term of seven years and is eligible for re-appointment. This position is exempt from the Commonwealth Public Service Act 1902–1916, though any service rendered in this role by an officer from the Commonwealth or a state public service will be counted towards their public service rights in the Commonwealth (section 5). The Act also provides for the appointment of an Acting Commissioner or Acting Assistant Commissioner in case of illness, absence, suspension, removal, or death of the incumbent (section 5(4)). The Act imposes specific obligations on the Assistant Commissioner. According to section 6a, the Assistant Commissioner shall exercise the powers and functions prescribed or delegated by the Commissioner. Furthermore, under section 7, the Commissioner has the authority to delegate any of his powers or functions to the Assistant Commissioner, except for the power of delegation itself. This delegation allows the Assistant Commissioner to exercise these powers and functions as fully and effectively as the Commissioner. Failure to comply with the provisions of the Act may result in disciplinary actions. According to section 6, both the Commissioner and the Assistant Commissioner are subject to suspension or removal under the conditions outlined in the Act. However, the Act does not explicitly outline specific offences, penalties, or civil/criminal consequences for breach. It is likely that any breaches of duty or misconduct would be addressed through the internal disciplinary mechanisms of the Commonwealth public service or through the general legal framework applicable to public officials.

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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.