Commonwealth act

Land Tax Abolition Act 1952

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

81 of 1952

Collection

act

Plain English Summary

1/10 complexity

This Act permanently abolished the federal land tax in Australia.

What it does:

Stops the Commonwealth from charging land tax for the financial year starting 1 July 1952 and all future years
Removes the legal requirement for landowners to submit land tax returns from that date onwards

Who it affected: Landowners who previously paid federal land tax to the Commonwealth government.

Why it matters: This ended decades of federal taxation on land holdings, leaving land tax as a matter solely for state and territory governments.

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Current sections

Direct links to the current provisions in Land Tax Abolition Act 1952.

Land Tax Abolition Act 1952

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LAND TAX ABOLITION.

No. 81 of 1952.

An Act to abolish Land Tax.

[Assented to 6th November, 1952.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Land Tax Abolition Act 1952.

Commencement.

2. This Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and fifty-two.

Abolition of land tax.

3. 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.

Returns not required to be furnished.

4. 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.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.