{"id":"C1930L00033","name":"Land Tax (Crown Leases) Regulations","slug":"land-tax-crown-leases-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"33 of 1930","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":21513,"registerId":"commonwealth-C1930L00033-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax (Crown Leases) Regulations","content":"STATUTORY RULES.\n\n1930\\. No. 33.\n\nREGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1930.\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following regulations under the Land Tax Assessment Act 1910-1930, to come into operation forthwith.\n\nDated the twenty-eighth day of March 1930.\n\n(Sgd.) STONEHAVEN\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\n![C1930L00033-2.jpg](image.001.jpeg)\n\nTreasurer.\n\nLand Tax (Crown Leases) Regulations.\n\nShort title.\n\n1. These Regulations may be cited as the Land Tax (Crown Leases) Regulations.\n\nApplication.\n\n2. These Regulations shall apply to any lease to which section twenty-eight of the Land Tax Assessment Act 1910-1930 applies which is—\n\n(a) a lease in respect of which an annual rent reserved by the lease is payable or is deemed under paragraph (aa) of sub-section (3.) of that section to be payable; and\n\n(b) in the case of a lease from the Crown which is subject to liability to resumption of the whole or of any part or proportion of the land comprised in the lease, whether that part or proportion be defined or not—a lease of that land or any part or proportion thereof, as the case may be, which is deemed to be a lease by virtue of sub-section (4.) of that section.\n\nCalculation of Values.\n\n3. The unimproved value of a leasehold estate in land under a lease to which these Regulations apply shall be calculated under Table I. in the Schedule to the Land Tax Regulations.\n\nBy Authority: H. J. Green, Government Printer, Canberra,","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1869},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original specific purpose: prescribing the valuation methodology for Crown leasehold estates liable to land tax."},"complexity_factors":["Only three regulation clauses total","Single operative provision directing readers to an external table (Table I of Land Tax Regulations)","Application limited by cross-reference to section 28 of parent Act rather than defined within the instrument","No defined terms or interpretation section"],"plain_english_summary":"**What these regulations do**\n\nThese rules set out how to calculate land tax for specific types of government land leases (called *Crown leases*).\n\n**Who and what they apply to**\n\nThe regulations cover leases that meet two conditions:\n*   Leases where you pay annual rent to the government; **or**\n*   Leases where the government has the right to take back (resume) the land.\n\n**The practical effect**\n\nIf you hold one of these leases, the regulations tell the Tax Office to use **Table I** from the main *Land Tax Regulations* to work out the \"unimproved value\" of your lease. \n\n*Unimproved value* means the value of the land itself, ignoring any buildings or other improvements you've made. This figure is then used to calculate how much land tax you owe on the leasehold interest."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-crown-leases-regulations","history":"/api/acts/land-tax-crown-leases-regulations/history","analysis":"/api/acts/land-tax-crown-leases-regulations/analysis","conflicts":"/api/acts/land-tax-crown-leases-regulations/conflicts","importantCases":"/api/acts/land-tax-crown-leases-regulations/important-cases","documents":"/api/acts/land-tax-crown-leases-regulations/documents"}}