{"id":"C1952A00081","name":"Land Tax Abolition Act 1952","slug":"land-tax-abolition-act-1952","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"81 of 1952","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4625,"registerId":"commonwealth-C1952A00081-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax Abolition Act 1952","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nLAND TAX ABOLITION.\n\n \n\nNo. 81 of 1952.\n\nAn Act to abolish Land Tax.\n\n[Assented to 6th November, 1952.]\n\nBE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Land Tax Abolition Act 1952.\n\nCommencement.\n\n2. This Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and fifty-two.\n\n\n\n\nAbolition of land tax.\n\n3. Land tax shall not be levied and paid for the financial year which commenced on the first day of July, One thousand nine hundred and fifty-two, or for any subsequent financial year.\n\nReturns not required to be furnished.\n\n4. Section fifteen of the Land Tax Assessment Act 1910-1952 does not apply in respect of the financial year which commenced on the first day of July, One thousand nine hundred and fifty-two, or in respect of any subsequent financial year.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1444},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Act precisely fulfills its stated purpose of abolishing land tax without expanding into ancillary matters."},"complexity_factors":["Only 4 operative sections","No definitions or interpretation section","Single cross-reference to the Land Tax Assessment Act 1910-1952","Absolute, unconditional prohibition with no exceptions or transitional provisions","Straightforward command language ('shall not be levied')"],"plain_english_summary":"This Act permanently abolished the federal land tax in Australia.\n\n**What it does:**\n- Stops the Commonwealth from charging land tax for the financial year starting 1 July 1952 and all future years\n- Removes the legal requirement for landowners to submit land tax returns from that date onwards\n\n**Who it affected:**\nLandowners who previously paid federal land tax to the Commonwealth government.\n\n**Why it matters:**\nThis ended decades of federal taxation on land holdings, leaving land tax as a matter solely for state and territory governments."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-abolition-act-1952","history":"/api/acts/land-tax-abolition-act-1952/history","analysis":"/api/acts/land-tax-abolition-act-1952/analysis","conflicts":"/api/acts/land-tax-abolition-act-1952/conflicts","importantCases":"/api/acts/land-tax-abolition-act-1952/important-cases","documents":"/api/acts/land-tax-abolition-act-1952/documents"}}