Taxation Act 1884 (SA)

A.

D. 1884.

[Assented to, November 14th~

1884.1

taxation-Be

it therefore Rnacted by the Governor of thk

1.

This Act may be cited for all purposes as the " Taxation Act,

fhfi t i t le.

A-323.

avocations:

Income

"

Income consisting of the produce of property " shall include

payer in respect of land or income to which s ~ ~ h

taxpaycr

shall not be beneficially cntitled:

section 22. and

contributor" shall includc cvery pnrtv who

'

L

Commissioner " shall mean the C!ommissioner of Taxes for thc

Prescribed " shall mcan prescribed by any regulations to be

made under this Act:

PART

I.--Tine

Land Tax:

.

.

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-. -

. - - -. -

-

- -

PART zv.-Thc

Taxpayer:

PART vr.-Officers

and Procedure for Collection of Taxes:

PART

VIII.,--Assessments for Land Tax:

PART IX.-Assessments

for Income Tax:

PART

x~r.--Recovery of Land Tax by Letting and Sale of Land:

PART

5, The taxes shall be calculated as at twelve o'clock noon on T;,,

for ,,l,dat;,,

6, If any tax shall not be paid before the end of one calendar Fine and interest, in

PART I.

PART

I.

reserves:

XI[. Land

PART

X.

III. Land used solely for religious or char$able

purposes, or used

by any Institute under the provisions of the

Institute Act,

No, 16 of 1874."

R& of land tsx.

8. The Land tax shall be at the rate of one halfpenny for every

Income tax.

9. A tax is hereby imposed on all incomes arising or accruing

Rate of income tax,

10. The income tax shall be at the following rates :-

I

On all income, the produce of property, at the rate of Sixpence

Tsxablevalueofland.

11, The unimprowd value of any land shall be the taxable value thereof.

Taxable amount of

income.

12. The taxable amount of the income of any taxpayer shall be

1x1.

As to income consistiug of the produce of property, the amount of such income accruing to the taxpayer during the yem immediately preceding the time for calculation shall be taken as the basis of calculation: IV. As

The

Taxation Act .1884.

IT. As to the income of any taxpayer being a company, but not dividing its profits amongst its members in the said province, or being a Life Assurance Company, the amount of such income for the period or year ending on the day of the year immediately preceding the time for calculation up to which the accounts of' the corn- pany have been usually made up, or ending at the time for calculation, whichever the Commissioner shall

PART 111.

determine, shall be taken as the basis of

calculation:

V I I I.

The income received by any taxpayer in respect of

any share

income:

The Taxation AC

t. 1 8 8 4.

PART m.

amount of profits so di~ided, with the addition of any amount of profits carried to any reserved fund or capitalised in any way.

Pmhibitions of

13. In calculating the taxable amount of any income no deduc-

c e ~ n

tion shall in any case be made in respect of any of the following

items :-

~ v.

Any moneys not wholly and exclusively laid out or expended for the purposes of the trade:

D e a ~ t i ~ n h c a s e o f

14. If

any taxpayer shall carry on more than one trade, either

several trades.

from such profit in calculating thc taxable amount of the income of

such taxpayer.

PART

IV.

PART

IV.

Taxpayers as to

15,

The t a x p p r s in respect of the land tax shall be-

land tsx.

income tax.

16. The following shall be taxpayers in respect of the income

rr. As to every other income, evcry party legally or equitably entitled to the receipt thereof.

17, The

The

Taxation A c t. 1 8 8 4.

17. The following shall be taxpayers in their representative

PABT

rv.

capacity-

Taxpayers in repre-

sentative capacity.

18. The public officer of a company, as regards the lands and

Liability of taxpayer

in representative

income of such company, and every other taxpayer in a repre-

capacities.

sentative capacity, as rcgarrds the land or income to which in such capacity hc shall be entitled, or of which in such capacity he shall have the management, receipt, care, or control, shall be subject to the same liabilities as if such land and income were the property of such taxpayer in his own individual right, except that no such taxpayer, not being the public officer of a company, shall be per- sonally liable for the payment of any tax to any extent beyond the amount or value of any property over which he shall have any con- trolling power after the tax shall be payable.

19. The account of every taxpayer as to the tax payable in his

Keeping of accounts.

20. Every taxpayer in respect of any land tax shall be liable to the Treasurer for the full payment of the whole amount of the tax.

Liability of taxpayer.

21. The burden of the land tax shall be distributed between the Distribution of

mount of contribu-

23. The amount of the contribution to be made pursuant to the

tion.

preceding section shall be a sum which bear?; the same proportion to the whole amount of the tax as the value of the estate or term owned by the contributor, and of all subsequent contributors, bears to the value of the fee simple.

Recovery of

contribution.

24. Every contribution to which any pzrty shall be entitled shall be a debt from the party liablc to the contribution to the party entitled thereto, pupable on demand, and may also be added to any rent becoming due by such first-mentioned party to such last-mentioned party, and shall bc dccrned part of such rent. And every remedy, by distress, re-entry, or otherwise, exercisable by such party in the case of non-payment of such original rent, shall be exercised in case of the non-paymcnt of such additional rent or any

part thereof.

~ ~ l e s f o r c a l ~ u l s t i o ~

25, Thecalculat.ionofvaluesrequiredtobemadehrthepurpose

of fixing the amount of any contribution or payment shall be made

in accordance with such tables and rules as may be prescribed.

Indemnity to r e p -

26, Every taxpayer or contributor who shall pay any tax or from the persons entitled to the land or income taxed in the propor- tions in which they shall be so entitled, or to retain out of any money that shall come to him in his representative capacity, so much

Or

contribution in any rcpresen t ative capacity shall be entitled to recover

senbtive

contributor.

h b d

of income tax.

27, Whenever it shall be proved to the satisfaction of the Commis- sioner that income tax has bccn paid in respect of any income, which

by reason of the smallness of the amount of the income of the party

finally beneficially entitled thereto mould have been exempted from the payment of income tax if the same had been included in the account of such party in his sole individual right, or that an excess

party so as aforesaid finally beneficially entitled to such income.

Taxes.

28. The taxes shall be under the control, direction, and manage* ment of an officer to be appointed by the Governor, and to be styled the Commissioner of Taxes.

Officers.

29, The Governor may also appoint such acting and deputy

commissioners, assessors, collectors, officers, clerks, and persons as

he

he may think proper for the purpose of carrying this Act into

I'nm v[.

effect, and he may assign to them such duties as he shall think fit.

containing such information and particulars as may be prescribed for the purpose of enabling the Commissioner to estimate the amount of

the taxes to be paid by the taxpayer. And, such returns shall be

verified by any prescribed form of declaration or in such other

manner as shall be prescribed.

34. Every taxpayer who shall wilfi~ll

y furnish any false return, Penalty for fabe

The

Taxation

A c t. 1 8 8 4.

PART vn.

36. On

the trial of any taxpayer for any misdemeanor mentioned

Prm8dure ,-,,,trial,

in the sections 33 or 34, if it shall be proved to the satisfaction of the presiding judge that the return in question has not been received by the Commissioner, or that the return or declaration in question was made by the defendant and is false, the defendant shall be liable to be convicted, unless he shall prove that such return was duly furnished, or that he made the return or furnished the declara- tion bondJide believing the same to be true.

PART YIII.

PART

VITI.

Trionaialsssessment

36. The Commissioner shall, once in every third year, make an

for land tax.

assessment of all land liable to land tax, and general notice of the making thereof s l d l be given so soon as coi~veniently may be after the same shall have been made, and immediately thereafter such publication such assessmcnt shall be and remain in force,

except so far as the same may at any time be altered, until a new

assessment shall be made.

Contents of assess-

ment-book.

37, Such assessment shall be written in a book, wherein shall be specified in separate columns the following particulars :--

Power to use

38, For the purpose of making any assessment, the Commis-

existing assessments. sioner may, if he think proper, adopt or avail himself of so

Power to inspect.

39, The Commissioner, or any person having a11 order for that

40, Any person who shall wilfully neglect or refuse to permit

PART

v m

"

A.

L,

Y

ounds.

Commissioner, the assessment-book, or a true copy thereof, shall be

ment-book.

deposited in the office of the Commissioner, and the same shall be open, free of charge, to public inspection between the hours af ten o'clock in the forenoon and three o'clock in the afternoon on every day except Sundays, Saturdays, and public holidays.

assessment and assessment-book in any manner he shall think fit, correct assessment.

42. The Comrnissioncr m y, at any time, alter or correct any Commissionelmay

ASSESSMEP

lJTS FOR INCOME TAX.

r. The name and description of the taxpayers, so far as the same can be readily ascertained:

missioner shall give particular notice in a sealed envelope every year

to be given.

to thc taxpayer of the particulars nf the assessment, as contained

in the assessment-book.

Income tax assess-

taxpayer shall be entitled to information as to the particulars

ment-baok not to be

open to public.

of such entries therein as shall relate to the assessment of such taxpayer, and to obtain, on payment of n fee not exceed- ing One Shilling per folio of seventy-two words, a copy of such entries certified by the Commissioner.

Appeal.

47. Any taxpayer may, within one month after the giving of any

Court of Appeal.

48. The Local Court of Full Jurisdiction sitting at Adelaide,

Commencement of

49. Every such appeal shall be commenced by a written

'

appeal.

Hearing of appeal.

50, Every appeal shall be heard at the sittings of the Local Court next after fourteen days from the expiration of the time allowed for appealing; and at the hearing, the assessment-book, or a copy of so much thereof as relates t o the assessment appealed

Decision on appeal,

51. The Court shall hear evidence touching the question in dis-

lpeoid C M 0 maybe

52. The Court, upon the hearing of any appeal, may, on the

rtatad.

application of either party, state a special case for the opinion of the Supreme Court, and the Supreme Court shall hear and decide such special case according to the practice on special eases, from Local Courts, and shall make such order as to costs as shall appear just;

and the Court to which the appeal is made shall make an order

The

Taxation

A c t. 1 8 8 4.

in respect of the matters referred to the Supreme Court in con-

PART X.

formity with the certificatc of the said Supreme Court, or of any Judge thereof, which order shall be enforced in manner provided for the enforcement of orders of Justices under the Ordinance No. 6 of 1850.

the following provisions shall have effect :-

epecial case.

be suspended by any appeal; but, if the appellant succeeds on such not suspenhd by

appeal, the amount (if any) of taxes received by the Commissioner appeal.

PART

XI.

PART XI.

PABT XI.

56. If

any taxes shall be in arrear for twenty-one days after any

- -

barery

by &tresa.

particular notice to the taxpayer to pay the same, the ~chtnissionei,

or any person authorised by the Commissioner, may thereupon

without any warrant distrain the goods and chattels of such taxpayer

wherever the same may be, for payment of the taxes in arrear; and

if the sum for which the distress is taken, together with the reason-

able costs of distress, bc not paid within five days after the distress has been made, then the goods and chattcls distrained, or so much

as shall be sufficient to pay such sum and costs, may be sold, and the

proceeds, after deducting such sum and costs, and all expenses, shall

be returned to the taxpayer.

~ a n a

tax to beafirst

57. All land tax shall, until payment, be a first charge upon

uponthebd.

the land taxcd, in preference to all ratcs, mortgages, charges, and

encumbrances.

Wotice of intention to

58, Whenever any land tax in rcspcct of any land shall have Conlmissioner to cause to be published three consccutive weeks ill the Governrnen,t Gazette a notice specifying such land, and the amount of taxes due in respect thereof, and stating that if such taxes shall not be paid within one year from the first publication of such notice, the Commissiorler will let the land from year to year as provided by this

let or sell.

been in arrear for the spacc of two years, i t shall be lawful for the

Act, or will apply to the Supreme Court for a sale thereof

Commissioner map

59, If, after one year from the first publication of such notice, all

arc still unpaid, the Commissioner may let such lands from year to year, and may receive the rents and apply the same towards the

paymcnt of the said taxes and costs and expenses, and hold m y

surplus for the persons entitlcd to the income of the land.

Commissioner may

60. The Commissioner, in lieu of letting such lands, may, by

Court for sale.

petition to the Supreme Court or any Judge thereof, apply for a sale of the land described in such notice, or of so much as may be necessary, and the Court or Judge, on being satisfied by affidavit or otherwise, that the arrears are lawfully dxe, and were in arrear at the time of the first publication of such notice, and that all acts required by this section to be donc by the Commissioner have been done, shall order the sale of the said land, or so much thereof as shall be sufficient to pay all arrears due up to time of sale, together with all costs of and attending the application, and of and attending the sale by public auction, and that the proceeds be paid into Court.

Application of pro*

61, The Court or a Judge shall order payment of the said

ceeda of de.

taxes,

The

Taxation

A c t. 2 8 8 4.

taxes, costs, and expenses to be first made out of the proceeds of

PART m.

the sale; and thc conveyance or transfer, as the case may be, shall be executed by the master or other officer of the Court, to thc pur- chaser, his heirs and assigns, in such form as shall be approved by the Court or a Judge, and such conveyance or transfer shall vest the land sold in the purclraser for an estate in fee simple, free from all encumbrances; and in cases where the land is under the Real Property Act of 1861, the purchaser shall be entitled to receive a certificate of title to the land purchased; and the balance arising from the proceeds of such sale shall be subject ta any orders of the Court for the benefit of the parties interested therein.

PART

XIII.

P a a ~

XIII.

in the said province shall at a11 times be represented for the pup public officer.

62. Every comphny which for the time being carries on business Company to appoint

officer, or to keep the office of such officer constantly filled

inbeforc limited in that behalf to duly appoint a public

as aforesaid, shall be liable to a penalty not exceeding

Fifty Pounds for ecery day during which failure or neglect shall continue:

The

Taxafiion A c t. 1 8 8 4.

PART XIV,

regulations.

63. The Gdvernor may from time to time make, alter, and revoke regulations not inconsistent with this Act, for the following pur- poses, or any of them, that is to say-

Further power.

64. The Governor from time to time may make all such other regulations not inconsistent with this Act, either applicable generallv or to meet particular cases, as may be necessary or desirable G carry out the objects and purposes of this Bct, or as may be convenient for the administration thereof.

Publication of

regulations.

65. All such regulations shall be published in the Government

PART xv.

PART

XV.

person in possession

66. If the occupier of any land, or the person in possession of

refusing to give the

any property, when requested by the Commissioner, or by any other

name of the owner ia

liable to a penalty.

officer appointed under this Act, to disclose the name of the owner of such land OP property, or of the person entitled to receive the income of such land or property, shall refuse or wilfully omit to disciose such name, or shall wilfully misstate the same, or shall neglect and refuse to give any information in his possession which hall be required by the Commissioner, or any such officer, such person shall, for every such offence, forfeit and pay a penalty not exceeding Twenty Pounds.

Partimmakingdhdt

67, In every case in which any taxpayer shall have made

to be assessed by

Commissioner.

default

47" & 4tP VICTORIW, No. 323.

17

default in furnishing any return, or if the Commissioner be not

PART m.

satisfied with thc return furnished by any taxpayer, the Comn~is~

sioner may make an assessment in such sum as, in the Commis-

sioner's judgment, ought to be charged by virtue of this Act, and

thereupon shall forthwith give notice thereof to the taxpayer to be

charged, and such additional assessment shall be subject to appeal,

but the taxpayer shall not be entitled to any costs on such appeal.

68. If

the. Commissioner shall bc dissatisfied with any return Cpmmissionw, if

dissatisfied, may make

furnished by any taxpayer under this Act, he may make further

sumon

inquiry, by writing, and if the Commissioner sh'all not, within witnesses-

fourteen days, receive any answer, or shall receive an answer which

shall not be satisfactory to the Commissioner, i t shall be lawful for

him, by warrant under his hand and seal, in a form to be prescribed,

to require such persons as he may think fit to attend before him at

his office, or at such place nearer to the residences of such persons

as he may think fit, and to produce such books, papers, documents,

and evidences touching the assessment in question as may respect-

ively be in their custody or control, then and there to be examined

by the Commissioner touching the said assessment.

he would be entitkd to as a witness on a trial at the Criminal Sittings attend.

69. Every person so summoned, on being tendered such sum as Party mmmoned to

70. If any taxpayycr charged with income tax ghall prove to the A I L W J ~ ~ ~ ~

on

the Commissioner shall cause the assessment to be amended

accordingly, and thc sum overpaid upon such first asscssment shall

be refunded to such person by thc Treasurer: Provided that application for refund shall bc made within three calendar months after the overpayment.

penalty under this Act, and of the non-paymcnt thereof, any Justice of

default of payment

of the Peace may commit the offender or person making default in payment to any gaol in the said province for any time not exceeding six calendar months; the imprisonment to cease on payment of the sum due, and thc costs of such proceedings as may have been taken for the recovery thereof; but this section shall not affect any remedy under the said Ordinance No. 6 of 1850.

72. Every proceeding under this Act for any omission, default, ProeeeJiltg~

to be

offence, or act to which any penalty is attached, where no other mode N 0. 6 of 1850.

takenunder Ordinance

of proceeding is by this Act provided, may be had and taken before,

C-323

and

47" & 48" VICTORIE, No. 323.

- .-

m--

X'nm xv.

and be heard imd determined in a summary way, by any Special Magistrate or two Jnstices of the Peace, under the provision of an Ordinance of the Governor and Legislative Council, No. 6 of 1850, intituled 'An Ordinance to facilitaie the Performance of the nuties of Justices of the Peace out of Sessions with respect to Summary Convictions and Orders," or of any Act now in force or hereafter to be in force relating to the duties of Justices of the Peace with respect to summary convictions and orders, and all convictions and orders made by such Magistrate or Justices may be enforced as in

the said Ordinance or in any other Act as aforesaid is or shall be

provided.

Proceedings

on

73, There shall be an appeal to the Local Court of Adelaide of Full Jurisdiction only from every conviction by any Special Magis- trate or Justices for any offencc against this Act, and from every order dismissing any information or complaint, or from any other order made by such Magistrate or Justices under this Act, and the proceedings on such appeal shall be conducted in manner appointed by the said Ordinance, No. G of 1850, for appeals to Local Courts, or any Act to be hereafter in force regulating such appeals; but the Local Court of Adelaide aforesaid shall have power to make such order as to the payment of the costs of the appeal as i t shall think fit, although such costs may exceed Ten Pounds.

appaal.

Action agfininst

74, In all actions brought against any officer or person for any- thing done in pursuance of this Act or in the execution of the powers or authorities thereof, such action shall be brought in the Local Court nearest to the place within which the cause of action shall have arisen, and the defendant in such action may plead the general issue and give this Act and the special matter in evidence at any trial t o bc had thereupon.

officess, &c.

Evidence.

this Act, shall be conclusive evidence of such regulation, publica- tion, or appointment, and the production of any assessment-book or of any document under the hand of the Commissioner, purporting to be a copy of or extract from any assessment-book, shall be con- clusive evidence of the making of the assessment, and except in the case of proceedings in appeal against the assessment, when the same shall be primd tack evidence, shall be conclusive evidence that the amount and.all the particulars of such assessment appearing in such book or memorandum, are absolutely correct.

Contracts.

76. No contract or covenant heretofore made or executed shall bind any party to relieve any other party of the burden or incidence of any tax for which such last-mentioned party is made liable under this Act, nor shall any future contract or covenant so bind unless the tax in question ic expressly mentionecl in such contract or covcnnn t. 77. No

The

Tamtion Act .1884.

77. No

statute of limitation shall bar or affect any action or

PART

xv.

remedy for

recovery of

taxes.

NO ~tatute of limitrt-

tion to apply.

--

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-p

---

-

Adelaide : Bp authority, E. S P I L L ~,

Q o v e m n t Prinbr,

North-terrace