National Security (Values for Land Tax) Regulations

Legislation au C1942L00128 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1942. No. 128.

 

REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939-1940.*

Preamble.

WHEREAS, due to the acute shortage of man power during the present war, it is a practical impossibility to make the revaluations of land required to be made for the purposes of the Land Tax Assessment Act 1910-1940.

Now therefore I, the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the National Security Act 1939-1940.

Dated this Thirtteenth

day of March          , 1942.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

for and on behalf of the Minister of State for Defence Co-ordination.

 

National Security (Values for Land Tax) Regulations.

Citation.

1. These Regulations may be cited as the National Security (Values for Land Tax) Regulations.

Administration.

2. These Regulations shall be administered by the Treasurer.

Object.

3. The object of these Regulations is to postpone the revaluations of land required to be made for the purposes of the Land Tax Assessment Act 1910-1940, owing to the practical impossibility of making such revaluations due to the acute shortage of man power during the present war.

Interpretation.

4. Expressions used in these Regulations shall, unless the contrary intention appears, have the same meaning as those expressions have in the Land Tax Assessment Act 1910-1940.

Assessments to be tentative only.

5. All assessments of land tax to which these Regulations apply shall be tentative only, and subject to amendment when the value of any area of land or of any interest therein is varied, in such manner as the Parliament prescribes, in respect of any financial year.

 

* Notified in the Commonwealth Gazette on      , 1942.

1635.—Price 3d. 25/11.3.1942.


1939 values to apply.

6.—(1.) Where the value of any area of land or interest therein was assessed under the Land Tax Assessment Act 1910-1937 in respect of the financial year beginning on the first day of July, 1939, that value shall, notwithstanding anything contained in section 20 of the Land Tax Assessment Act 1910-1940, be the value of that area or interest for the purposes of all assessments to which these Regulations apply.

(2.) Notwithstanding anything contained in section 44k of the Land Tax Assessment Act 1910-1940, no right of objection against an assessment to which these Regulations apply shall exist on the ground that the value assigned to any area of land or interest therein is excessive if that value is the value of that area or interest assessed to any taxpayer in respect of the financial year beginning on the first day of July, 1939.

(3.) Nothing in the last preceding sub-regulation shall apply to any objection posted to or lodged with the Commissioner prior to the commencement of these Regulations.

Apportionment of value where change of ownership.

7. Where the value of any area of land or interest therein was assessed under the Land Tax Assessment Act 1910-1937 in respect of the financial year beginning on the first day of July, 1939, and there has been a change of ownership of any part or parts of that area or interest, that value shall be apportioned between all the parts of that area or interest owned by different persons, and the value so apportioned to each part shall, notwithstanding anything contained in section 20 of the Land Tax Assessment Act 1910-1940, be the value of each part for the purposes of all assessments to which these Regulations apply.

Value where no assessment in 1939.

8. Where the value of any area of land or interest therein was not assessed under the Land Tax Assessment Act 1910-1937 in respect of the financial year beginning on the first day of July, 1939, either separately or as part of some other area or interest, the value of that land as at the thirtieth day of June, 1939, shall be determined in accordance with the provisions of the Land Tax Assessment Act 1910-1940, and the value so determined shall, notwithstanding anything contained in section 20 of that Act, be the value of that area or interest for the purposes of all assessments to which these Regulations apply.

Returns need not be furnished in certain cases.

9. Notwithstanding anything contained in section 15 of the Land Tax Assessment Act 1910-1940, a taxpayer who has furnished a full and complete return in respect of land owned by him at midnight on the thirtieth day of June in any year prior to the year One thousand nine hundred and forty-two need not, unless required by the Commissioner, furnish a return for the purposes of that section in respect of the land owned by him on the thirtieth day of June, 1942, or any subsequent thirtieth day of June on which these Regulations are in force.

(2.) Notwithstanding anything contained in the last preceding sub-regulation, where a taxpayer, after the thirtieth day of June, 1941, has become or ceased to be the owner of any land, he shall, on or before the next following thirty-first day of July, furnish to the Commissioner a return setting forth a full and complete statement of that


land, and of the improved and unimproved value of every parcel thereof, together with such other particulars as the Commissioner requires.

Application of Regulations.

10. These Regulations shall apply to all assessments of land tax issued after the commencement of these Regulations in respect of the financial year beginning on the first day of July, 1940, and of each financial year thereafter.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The National Security (Values for Land Tax) Regulations 1942, enacted by the Governor-General in accordance with the National Security Act 1939-1940, were introduced to address the acute manpower shortage during wartime, which rendered it impractical to conduct the land revaluations required for the purposes of the Land Tax Assessment Act 1910-1940. This legislation was promulgated by the Governor-General, acting on the advice of the Federal Executive Council, as part of the broader national security measures during the war. The primary objective of these regulations was to defer the revaluation of land necessary for land tax assessments due to the impossibility of conducting such assessments under the prevailing circumstances. The regulations maintain the land values assessed as of the financial year beginning on 1 July 1939, unless otherwise amended by Parliament, and also provide for the apportionment of values in cases of changed ownership and the determination of values for lands not previously assessed.

Scope and Application

The National Security (Values for Land Tax) Regulations were made under the National Security Act 1939-1940 to address the practical impossibility of conducting the revaluations of land required for the purposes of the Land Tax Assessment Act 1910-1940 due to an acute shortage of manpower during wartime. These Regulations apply to all assessments of land tax issued after their commencement in respect of the financial year beginning on the first day of July, 1940, and each subsequent financial year. Administered by the Treasurer, the Regulations determine that all land tax assessments made under their purview are tentative and subject to amendment in respect of any financial year as prescribed by Parliament. The Regulations also specify that for areas of land or interests assessed under the Land Tax Assessment Act 1910-1937 for the financial year beginning on the first day of July, 1939, those values will apply to all assessments covered by these Regulations, and no objections regarding excessive values will be entertained if those values match the 1939 assessments. Furthermore, where there has been a change of ownership, the 1939 assessed value is apportioned among the new owners, and if no 1939 assessment exists, the value as of 30 June 1939 is determined according to the Land Tax Assessment Act 1910-1940 provisions. Taxpayers who had previously furnished complete returns need not furnish new ones unless required by the Commissioner, except in cases of changes in ownership post-30 June 1941.

Key Provisions

The National Security (Values for Land Tax) Regulations (C1942L00128) establish provisional values for land tax assessments due to the manpower shortage during wartime. These Regulations, administered by the Treasurer, suspend the regular revaluation of land values as mandated by the Land Tax Assessment Act 1910-1940 (section 3). They declare that land tax assessments are tentative and subject to future amendments (section 5). For lands assessed in 1939, the 1939 values will apply to all subsequent assessments (section 6). If land ownership changes, the 1939 value will be divided proportionately among new owners (section 7). For land not assessed in 1939, its value as of June 30, 1939, will be determined and applied to future assessments (section 8). Taxpayers who previously submitted complete returns do not need to submit new ones unless requested by the Commissioner (section 9). These Regulations apply to land tax assessments issued after July 1, 1940 (section 10). The Regulations impose several obligations on taxpayers and the Commissioner. Taxpayers are required to maintain accurate records of land ownership and value as of June 30, 1939, or their most recent assessment date. They must also submit detailed returns if they acquire or dispose of land after June 30, 1941. The Commissioner is tasked with overseeing the application of these Regulations, ensuring compliance, and possibly requesting additional information from taxpayers to validate assessments. The Regulations require the Commissioner to use the 1939 values for all applicable assessments, and to refrain from accepting objections based on excessive values, unless the objection was lodged before the Regulations took effect. Breach of these Regulations can lead to civil and criminal consequences. While the Regulations do not explicitly state penalties, failure to comply with land tax assessment requirements can result in fines and imprisonment under the relevant tax legislation. The exact penalties would depend on the specific provisions of the Land Tax Assessment Act 1910-1940 and any other applicable laws. Taxpayers who fail to submit required returns or provide incorrect information may face financial penalties, and in severe cases, criminal charges for tax evasion or fraud.

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Assessments to be tentative only

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