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An Act to declare the Rates of Income Tax for

the Year ending on the thirty-first day of
December One thousand nine hundred and
six.

[22nd November, 1905.]

Most GRACIOUS SOVEREIGN

E Your Majesty's most dutiful and loyal subjects the Legislative Preamble.

Assembly of Victoria in Parliament assembled towards raising the necessary supplies to defray Your Majesty's public expenses and making an addition to the public revenue have freely and voluntarily resolved to give and grant unto Your Majesty the tax hereinafter mentioned, and do therefore most humbly beseech Your Majesty that

may be enacted: And be it enacted by the King's Most Excellent Majesty by and with the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to

it

say) :

1. This Act may be cited as the Income Tax Act 1905 and shall Short title come into force on the thirty-first day of December One thousand nine hundred and five, and shall be read and construed as one with the Income Nos. 1374, 1407. Tax Act 1895 and all Acts amending the same, all of which may be cited 1635, 1819, 1863. together as the Income Tax Acts.

commencement and construction.

2. The

Declaration of rato

,

2. The rates of the duties of income tax which shall pursuant to of duties of incomo the Income Tax Acts be charged levied collected and paid for the use

of His Majesty in aid of the consolidated revenue for the year ending on the thirty-first day of December One thousand nine hundred and

six are hereby declared to be as follows (that is to say) :On personal

(a) On all income derived by any person (not being a company) exertion.

from personal exertion

for every pound sterling of the taxable amount thereof

up to Five hundred pounds, Threepence; for every pound sterling of the taxable amount thereof

over Five hundred pounds and up to One thousand

pounds, Fourpence; for every pound sterling of the taxable amount thereof

over One thousand pounds and up to One thousand

five hundred pounds, Fivepence; and for every pound sterling of the taxable amount thereof

over One thousand five hundred pounds, Sixpence ; On produce of

(6) On all income derived by any person (not being a company) property.

from the produce of property

for every pound sterling of the taxable amount thereof

up to Five hundred pounds, Sixpence ; for every pound sterling of the taxable amount thereof

over Five hundred pounds and up to One thousand

pounds, Eightpence; for every pound sterling of the taxable amount thereof

over One thousand pounds and up to One thousand

five hundred pounds, Tenpence ; and for every pound sterling of the taxable amount thereof

over One thousand five hundred pounds, Twelve

pence;

(c) On the income of any company liable to tax (not being a life companies.

assurance company) for every pound sterling of the taxable

amount thereof, Sevenpence; (d) On the taxable amount of the income of any company which

carries on in Victoria the business of life assurance for companies.

every pound sterling of the taxable amount thereof, Eightpence.

On income of

On income of life assurance

Provided that a person (not being a company) whose income from personal exertion and the produce of property during the year immediately preceding the year of assessment did not exceed One hundred and fifty-six pounds shall not be liable to tax.

Incomes not over
£156 not liable to

3. The include legal

made. No. 1758 s. 3.

3. The annual period for which assessments shall be made for the Period for which purposes of charging levying collecting and paying the duties of income assessment to be tax the rates of which are declared by this Act shall commence as on the first day of January One thousand nine hundred and six.

4. In section nine of the Principal Act (No. 1374) losses and out- Losses &c. to goings shall be deemed to include legal expenses.

expenses.

MELBOURNE:
By Authority: Robt. S. BRAIN, Government Printer.

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An Act to further amend the Poisons Act 1890.

[22nd November, 1905.] BE E it enacted by the King's Most Excellent Majesty by and with

the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say) :

1. This Act may be cited as the Poisons Act 1905, and shall be short title and read and construed as one with the Poisons Act 1890 (hereinafter called construction, the Principal Act), and the said Act and any Act amending the same and this Act may be cited together as the Poisons Acts.

Nos. 1125 and 109,

2. Section fourteen of the Principal Act shall be and the same Repeal of s. 14 of is hereby repealed.

No. 1125.

to apply toprescribed

3. The Principal Act shall not apply to the sale of any poison Poisons Act 1890 not within the meaning of the said Act(a) when made up or compounded as a medicine by a legally medicines ;

qualified medical practitioner or by a registered pharma-
ceutical chemist according to the prescription of a legally
qualified medical practitioner; or

(6) in

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