{"id":"C1910A00021","name":"Land Tax Act 1910","slug":"land-tax-act-1910","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"21 of 1910","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":12500,"registerId":"commonwealth-C1910A00021-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax Act 1910","content":"LAND TAX.\n\nNo. 21 of 1910.\n\nAn Act to impose a Progressive Land Tax upon Unimproved Values.\n\n\\[Assented to 16th November, 1910.\\]\n\nBE it enacted by the King’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 Act 1910.\n\nIncorporation.\n\n2. The Land Tax Assessment Act 1910 shall be incorporated and read as one with this Act.\n\nImposition of land tax.\n\n3. Land tax is imposed at the rates declared in this Act.\n\nRate of land tax.\n\n4.—(1.) The rate of the land tax, when the owner is not an absentee, shall be as set out in the First Schedule to this Act.\n\n(2.) The rate of the tax, when the owner is an absentee, shall be as set out in the Second Schedule to this Act.\n\nLevy of land tax.\n\n5. Land tax shall be levied in and for the financial year beginning on the first day of July, One thousand nine hundred and ten, and each financial year thereafter.\n\nSCHEDULES.\n\nFIRST SCHEDULE.\n\nRate of Tax when Owner is not an Absentee.\n\nFor 30 much of the taxable value as does not exceed £75,001, the rate of tax per pound sterling shall be One penny where the taxable value is One pound sterling, and shall increase uniformly with each increase of One pound sterling in the taxable value, in such manner that—\n\nthe increment of tax between a taxable value of £15,000 and a taxable value of £15,001 shall be Twopence;\n\nthe increment of tax between a taxable value of £30,000 and a taxable value of £30,001 shall be Threepence;\n\nthe increment of tax between a taxable value of £45,000 and a taxable value of £45,001 shall be Fourpence;\n\nthe increment of tax between a taxable value of £60,000 and a taxable value of £60,001 shall be Fivepence; and\n\nthe increment of tax between a taxable value of £75,000 and a taxable value of £75,001 shall be Sixpence.\n\nFor every pound sterling of taxable value in excess of £75,000 the rate of tax shall be Sixpence.\n\nThe rate of tax for so much of the taxable value as does not exceed £75,000 may be calculated from the following formula:—\n\nR = rate of tax in pence per pound sterling.\n\nV = taxable value in pounds sterling.\n\n![](image.001.png)  \n\nSECOND SCHEDULE.\n\nRate of Tax when Owner is an Absentee.\n\nFor so much of the taxable value as does not exceed £5,000, the rate of tax per pound sterling shall be One penny.\n\nFor so much of the taxable value as exceeds £5,000, but does not exceed £80,001, the rate of tax per pound sterling shall be Twopence where the excess is One pound sterling, and shall increase uniformly with each increase of One pound sterling in the taxable value in such manner that—\n\nthe increment of tax between a taxable value of £20,000 and a taxable value of £20,001 shall be Threepence;\n\nthe increment of tax between a taxable value of £35,000 and a taxable value of £35,001 shall be Fourpence;\n\nthe increment of tax between a taxable value of £50,000 and a taxable value of £50,001 shall be Fivepence;\n\nthe increment of tax between a taxable value of £65,000 and a taxable value of £65,001 shall be Sixpence; and\n\nthe increment of tax between a taxable value of £80,000 and a taxable value of £80,001 shall be Sevenpence.\n\nFor every pound sterling of taxable value in excess of £80,000 the rate of tax shall be Sevenpence.\n\nThe rate of tax for so much of the taxable value as exceeds £5,000, and does not exceed £80,000, may be calculated from the following formula:—\n\nR \\= rate of tax in pence per pound sterling.\n\nΕ \\= excess of taxable value over £5,000, in pounds sterling.\n\n![](image.002.png)","sortOrder":0}],"analysis":null,"importantCases":[],"_links":{"self":"/api/acts/land-tax-act-1910","history":"/api/acts/land-tax-act-1910/history","analysis":"/api/acts/land-tax-act-1910/analysis","conflicts":"/api/acts/land-tax-act-1910/conflicts","importantCases":"/api/acts/land-tax-act-1910/important-cases","documents":"/api/acts/land-tax-act-1910/documents"}}