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An Act to amend the Waterworks Act Amendment Act, 1888, and for other purposes.

BE

[Assented to, January 6th, 1926.]

E it Enacted by the Governor of the State of South Australia, with the advice and consent of the Parliament thereof, as

follows:

1. (1) This Act may be cited as the "Waterworks Act Amend- Short titles. ment Act, 1925."

(2) The Waterworks Acts, 1882 to 1921, and this Act may be

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cited together as the Waterworks Acts, 1882 to 1925."

(3) The Waterworks Act Amendment Act, 1888, is hereinafter No. 446 of 1888. referred to as "the principal Act."

2. This Act shall come into force on the first day of July, Commencement of nineteen hundred and twenty-six.

Act.

3. Section 2 of the principal Act is amended so as to read as Amendment of follows:

principal Act, s. 2

2. (1) In the construction of this Act "country lands" shall Scope of Act. mean all lands which are not situated within any of the water districts mentioned in the First Schedule.

(2) The Governor may from time to time by proclamation add any water district to the list of water districts in the First Schedule, and may in like manner strike out any water district from the said list, and from the date of any such proclamation this Act shall be read and construed as if the water district so added or struck out had or had not (as the case may be) been specified in the First Schedule at that date.

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3. Section

Amendment of ibid., s. 3

Power to levy

annual construction rate.

Amendment of

ibid., The First Schedule.

Waterworks Act Amendment Act.-1925.

4. Section 3 of the principal Act is amended so as to read as follows:

3. (1) Notwithstanding anything contained in the Waterworks Act, 1882, the Commissioner of Waterworks may, in addition to any rates payable under the said Act, make and levy on all country lands in any water district an annual construction rate to be calculated in manner provided in this Act.

(2) The said construction rate shall be based upon the unimproved value of the country lands, and shall be calculated at the rates set forth in the Second Schedule.

(3) For the purposes of this Act the unimproved value of any country land shall be the unimproved value at which the land is, for the time being, assessed by the Commissioner of Taxes for the purposes of the Taxation Act, 1915.

(4) If

(a) any country land within a water district is not included in an assessment made by the Commissioner of Taxes as aforesaid;

(b) any country land within a water district is included by the Commissioner of Taxes in one assessment with other land not within a water district; or (c) any country land within a water district assessed by the Commissioner of Taxes as an entirety is subsequently divided between two or more

owners,

the Commissioner of Waterworks may cause to be made an assessment thereof, which shall, so far as practicable, be founded on the assessment made by the Commissioner of Taxes.

(5) Any assessment made as aforesaid by the Commissioner of Waterworks shall remain in force until the next assessment of land is made by the Commissioner of Taxes pursuant to the provisions of the Taxation Act, 1915.

5. The First Schedule to the principal Act is amended to read as follows:

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6. The Second Schedule to the principal Act is amended to read Amendment of

as follows:

THE SECOND SCHEDULE.

Upon all land abutting on a reticulation main which is situated within one mile of the main or any part thereof, and upon all land not abutting on a reticulation main, but which is situated within one mile of the main or any part thereof and for which a water service is laid, the following construction rate shall be paid where the unimproved value per acre of the land is—

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Provided that the minimum construction rate payable shall be Three Shillings.

In the name and on behalf of His Majesty, I hereby assent to

this Bill.

TOM BRIDGES, Governor.

ibid., The Second Schedule.

Adelaide: By authority, R. E. E. ROGERS, Government Printer, North Terrace.

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An Act to amend the Taxation Acts, 1915 to 1924, and for other purposes.

BE

Assented to, January 6th, 1926.]

it Enacted by the Governor of the State of South Australia,

follows:

1. (1) This Act may be cited alone as the " Taxation Act, 1925." Short titles.

(2) The Taxation Acts, 1915 to 1924, and this Act may be cited

together as the "Taxation Acts, 1915 to 1925."

(3) The Taxation Act, 1915, is hereinafter referred to as "the No. 1200 of 1915. principal Act."

2. This Act is incorporated with the other Acts mentioned in Incorporation. section 1 of this Act, and those Acts and this Act shall be read as

one Act.

" principal Act, 8, 4Definition.

3. Section 4 of the principal Act is amended by adding at the end Amendment of of the definition of "Income consisting of the produce of property the words "but in the case of an annuity which has been purchased does not include that part of the annuity which represents the purchase price".

4. Part II. of the principal Act is amended by inserting after Remission of taxes section 7A therein the following section

7B. If the Commissioner is satisfied

(i.) that a taxpayer liable to pay income tax has become

bankrupt or insolvent; or

(ii.) that

in certain cases.

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