LAND TAX ASSESSMENT.
No. 50 of 1926.
An Act to amend section five of the Land Tax Assessment Act 1910-1924.
[Assented to 23rd August, 1926.]
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 1926.
(2.) The Land Tax Assessment Act 1910-1924 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 1910-1926.
Tenure and salary of Commissioner and Assistant Commissioner.
2.—(1.) Section five of the Principal Act is amended—
(a) by omitting the words “One thousand two hundred and fifty” and inserting in their stead the words “Two thousand”, and
(b) by omitting the words “Eight hundred” and inserting in their stead the words “One thousand five hundred”.
(2.) This section shall be deemed to have commenced on the first day of July One thousand nine hundred and twenty-five, and shall apply to the persons holding the office of Commissioner and Assistant Commissioner, respectively, at the date of the commencement of this section, as well as to persons appointed to those offices after the date of commencement of this section.
Overview
The Land Tax Assessment Act 1926 was enacted to amend the remuneration of the Commissioner and Assistant Commissioner of Land Tax as outlined in the Land Tax Assessment Act 1910-1924. This legislation was introduced to address the need for an adjustment in the salaries of these officials to reflect changes in economic conditions and responsibilities. Enacted by the Parliament of Australia, the policy objective of this Act was to ensure that the remuneration of the Commissioner and Assistant Commissioner adequately compensated them for their roles in administering land tax assessments, thereby maintaining the efficiency and effectiveness of the land tax system. The Act amended the Principal Act by increasing the salaries of the Commissioner and Assistant Commissioner, effective from 1 July 1925.
Scope and Application
The Land Tax Assessment Act 1926, which amends the Land Tax Assessment Act 1910-1924, applies to the tenure and salary provisions of the Commissioner and Assistant Commissioner of land tax within the Commonwealth of Australia. The Act specifically adjusts the remuneration for these positions, with the Commissioner's salary increased from £1,250 to £2,000 and the Assistant Commissioner's salary increased from £800 to £1,500. This amendment is retroactive to apply from 1 July 1925, thereby affecting both current officeholders and any successors appointed after the commencement of the Act. The jurisdictional reach of this amendment is confined to the Commonwealth, with no stated exclusions, exemptions, or thresholds within the provided text. Any further extension or restriction of the application of this Act would be managed through subordinate instruments or additional legislation.
Key Provisions
The Land Tax Assessment Act 1926 primarily amends the Principal Act, which is the Land Tax Assessment Act 1910-1924, to increase the salaries of the Commissioner and Assistant Commissioner of the relevant land tax authority. Specifically, section two (2) of the Act adjusts the remuneration for these positions, raising the salary of the Commissioner from £1,250 to £2,000 and that of the Assistant Commissioner from £800 to £1,500. This amendment applies retroactively to individuals holding these offices as of the first day of July 1925, and prospectively to any future appointees to these roles.
The Act imposes specific financial obligations on the government, requiring it to increase the salaries of the Commissioner and Assistant Commissioner as outlined. This adjustment ensures that these officials are compensated in line with the updated figures specified in the Act, thereby reflecting any changes in the economic conditions or the responsibilities associated with these positions since the original enactment of the Principal Act in 1910.
Failure to comply with the provisions of the Act, while not explicitly detailed in the provided excerpt, typically results in legal consequences under the general legislative framework of the time. If the government neglects to adhere to the mandated salary increases, it could face legal challenges or be subject to corrective measures to ensure compliance. In the context of historical Australian legislation, such breaches could potentially lead to administrative penalties or other legal repercussions, though specific penalties are not enumerated in this Act.