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Short title
1 Short title
*[Section 1 Amended by No. 46 of 1991, s. 4 and Sched. 3 ]*This Act may be cited as the Constitution (Validation of Taxing Acts) Act 1991 .
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Tasmania act
This Act retroactively confirms that any law passed before it commenced that fixed or declared tax rates on incomes or the taxable value of land was valid even if it also dealt with other matters or set rates for more than one year, and it deems payments and other acts under those taxing Acts to have been valid (s4). It affects taxpayers and revenue authorities by removing legal doubt about past tax laws and collections.
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Direct links to the current provisions in Constitution (Validation of Taxing Acts) Act 1991.
*[Section 1 Amended by No. 46 of 1991, s. 4 and Sched. 3 ]*This Act may be cited as the Constitution (Validation of Taxing Acts) Act 1991 .
This Act commences on the day on which it receives the Royal Assent.
[Section 3 Repealed by No. 46 of 1991, s. 4 and Sched. 3 ]
(1) Any taxing Act passed before the commencement of this Act is not, and never has been, invalid by reason that it –
(a) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; or
(b) fixed or declared a rate of tax for more than one year; or
(c) both –
(i) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; and
(ii) fixed or declared a rate of tax for more than one year.
(2) Any –
(a) payment made or required; or
(b) other act or thing done or required to be done; or
(c) matter otherwise provided for –
under or in pursuance of a taxing Act before the commencement of this Act is deemed to have been validly made, required, done or provided for under or in pursuance of the taxing Act.
(3) For the purposes of this section taxing Act means an Act which fixed or declared any rate of tax to be paid under any Act in respect of incomes or the taxable value of land.
Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.
*[Section 1 Amended by No. 46 of 1991, s. 4 and Sched. 3 ]*This Act may be cited as the Constitution (Validation of Taxing Acts) Act 1991 .
This Act commences on the day on which it receives the Royal Assent.
[Section 3 Repealed by No. 46 of 1991, s. 4 and Sched. 3 ]
(1) Any taxing Act passed before the commencement of this Act is not, and never has been, invalid by reason that it –
(a) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; or
(b) fixed or declared a rate of tax for more than one year; or
(c) both –
(i) dealt with matters other than the fixing or declaration of the rate or rates of tax to be paid in relation to incomes or the taxable value of land; and
(ii) fixed or declared a rate of tax for more than one year.
(2) Any –
(a) payment made or required; or
(b) other act or thing done or required to be done; or
(c) matter otherwise provided for –
under or in pursuance of a taxing Act before the commencement of this Act is deemed to have been validly made, required, done or provided for under or in pursuance of the taxing Act.
(3) For the purposes of this section taxing Act means an Act which fixed or declared any rate of tax to be paid under any Act in respect of incomes or the taxable value of land.