Land Tax Assessment Act 1910-1927

-continued.

Section.

Page.

Absentee, joint owner in respect of joint assessment, not deemed
shareholder, company deemed to be agent for

taxable value in case of

Parts of

short title of

who is an, to be separately assessed as such

trustee not deemed to be

Access by Commissioner to land, buildings, documents, &c.
Acquisition of land by Commonwealth in cases of under-valuation
Act, administration of

Additional tax in case of default in payment

..

Commissioner may remit

of deceased taxpayer liable in certain cases

Annuity, land charged with, deduction in certain cases of

Appeal, pendency of, not to affect assessment

Associations, certain, exemptions in cases of
Assurance societies, not liable to assessment or taxation except
in certain cases

Athletic sports, exemption of land used for

Beneficiary who is an absentee to be separately assessed as such
Board for release of taxpayers from liability in cases of hardship
Board to consider certain cases as to relief on account of hardship
Board, Valuation. See Valuation Board.

Burial grounds, public, lands used as sites for, exempt from
taxation

13 (g)

227

Buyer of land, when deemed owner

37

236

Cemeteries, public, lands used as sites for, exempt from taxation
Change of ownership, land may be re-valued on

Land Tax Assessment Act 1910-1927-

continued.

Section.

Page.

Charge on land, land tax to be a first..

registration of, by State officers

Charitable institution, certain lands of, exempt from taxation
Clergy, certain land used for residence of, exempt from taxation

Clubs, certain, exemptions in cases of

Commissioner, appeal from decision of, to Court

application by, to High Court in cases of under-
valuation

Contracts to evade tax void ..

to make assessments ..

Commonwealth, acquisition by, in case of under-valuation
Companies having substantially the same shareholders

land owned by, deemed to be owned by shareholders

Company, definition of

failing to appoint public officer, penalty upon
included in term "
person

to appoint a public officer

Copies of returns or assessments to be evidence

Crown lessees exempt from assessment or taxation

purchaser from, on conditions, deemed owner in certain cases
Deductions to prevent double taxation, amount of, how computed

cases of

Educational institutions, certain lands of, exempt from taxation

13 (e),

227

Fire brigade stations, lands used as sites for, exempt from taxation
Forfeiture of land, action where court has imposed

13, 41

226, 242

14

227

Friendly societies, lands of, exempt from taxation

Gardens, public, lands used as sites for, exempt from taxation

Hardship, release of taxpayer in case of

High Court, appeal to, from decisions of Commissioner

declaration by, that Commonwealth is entitled to
acquire land undervalued

Improved value, definition of

Improvements, value of, definition of

Instalments, payment of land tax by

Institutes, lands used as sites for, exempt from taxation
Joint owners, definition of

liability of

forfeiture of. See Forfeiture of land.

Land, acquisition of, by Commonwealth, in case of under-valuation

Land Tax, absentee. See Absentee.

additional, in case of default

249

249

254

252

226

221

extension of time for payment of

levied on unimproved value

Lands Acquisition Act 1906, application of, to land acquired by
Commonwealth on account of under-valuation

Lease from Crown exempt from assessment or taxation..

49

249

Land Tax Assessment Act 1910-1927-

continued.

Lease, perpetual without revaluation not exempt from assessment
or taxation

unimproved value of, meaning of

with right of purchase not exempt from assessment or
taxation

Leasehold, owners of. See Lessee.

Lessee, covenant by, to pay tax, effect of

for life, deemed to be owner of leasehold estate ..
non-owner occupying, &c., land without a lease
deemed to be

from Crown exempt from assessment or taxation
of land leased after commencement of Act, liability of
before commencement of Act, liability of

payment of land tax by, in certain cases

Lessors of land leased before commencement of Act
Libraries. See Public Libraries.

Limitations, Statute of, not to affect proceedings for recovery of
tax

Local authorities, lands of, exempt from taxation

Married women, liability of, in respect of separate estate
Mortgage, deduction not allowed in respect of

definition of

Mortgagee not liable to land tax, except in certain cases
Mortgagor deemed primary taxpayer in certain cases
liable as if owner of unencumbered estate

Municipal authorities, lands of, exempt from taxation
Museums, lands used as sites for, exempt from taxation
Mutual life assurance societies not

taxation except in certain cases

Oaths, Commissioner may administer
Objections and appeals

liable to

reference of, to Valuation Board

Obstructing officers, penalty for

Occupier, payment of land tax by, in certain cases
without a lease, deemed to be lessee for life

Offences, aiding and abetting

Offences, indictable

undervaluing, and with intent to defraud
wilfully evading taxation

Ownership, when determined for purposes of tax
Parcel of land, separate, what constitutes
Parliament, annual report to, of cases where liability for land

12

2222

230

242

226

226

Parliament, annual report to, of cases where additional tax has

Land Tax Assessment Act 1910-1927-
continued.

Section.

Page.

Payment of land tax. See Land Tax.

Penal tax

Person includes company

Penalties, payment of, not to relieve from tax ..

Possession, person remaining in, deemed to be owner in certain cases
Premiums, inclusion of, in rent payable by lessees in certain cases
Public authorities, lands of, exempt from taxation

Public libraries, lands used as sites for, exempt from taxation
Public officer of company, liability of

13 (g)

227

Recreation grounds, public, lands used as sites for, exempt from

Purchaser from Crown on conditions deemed owner in certain cases
Recovery of land tax

Regulations, power to make

Release of taxpayer from liability in cases of hardship or drought..
Religious societies, certain lands of, exempt from taxation

certain lands used by, as sites for places of wor-
ship exempt from taxation

Rent, meaning of, in case of improved land

28 (3)

233

Settlements, original and subsidiary, assessment of persons under..
Shareholders, absentee, company deemed to be agents for
companies having substantially the same..
deemed to be owners of land owned by companies

States, land acquired by Commonwealth on account of under-
valuation to be offered to ..

Statute of Limitations not to affect proceedings for recovery of tax
Substituted service, how effected

Supreme Court, appeal to, against Commissioner's assessment
Tax payable in respect of land or interest, meaning of
Taxable value, what constitutes

Taxpayer, definition of

may be released from liability in cases of hardship or
drought

to furnish information, when required

returns of land owned

Taxpayers jointly liable, contribution from

Tenant for life, assessment of estate of