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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These regulations establish the administrative framework for the Commonwealth land tax: who must report (landowners, companies, trustees, partnerships, absentee owners), how holdings and changes are reported, how tax is paid, and how valuation disputes are contested.
They matter because they compel detailed, recurring disclosure of property interests and use actuarial valuation rules to convert leases, life interests and charges into taxable unimproved values, creating a comprehensive system for assessing and enforcing the land tax.
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Direct links to the current provisions in Land Tax Regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1927. No. 160.
_________
REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1927.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Land Tax Assessment Act 1910-1927, to come into operation forthwith.
Dated this 22nd day of December, 1927.
STONEHAVEN
Governor-General.
By His Excellency’s Command,
H. E. PRATTEN
for Treasurer.
_____________
LAND TAX REGULATIONS.
Part I.—Introductory.
Short title.
2. The Land Tax Regulations 1912 (Statutory Rules 1912, No. 141), as amended to present date are repealed as from the date of the commencement of these Regulations.
Parts.
PART I.—Introductory.
PART II.—Returns.
PART III.—Payment of Taxes.
PART IV.—Objections.
PART V.—Review by Valuation Board.
PART VI.—Miscellaneous.
PART VII.—Tables of Calculation of Values.
Definition.
Part II.—Returns.
Landowners Return.
(a) By or on behalf of any taxpayer or person owning land wholly included in any one State shall be in the Form A.
(b) By or on behalf of any taxpayer or person owning land in more than one State shall be in the Form B.
Triennial Returns.
6.—(1) Every land-owner shall furnish a return in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June One thousand nine hundred and twenty seven, and a similar return triennially thereafter:
1595.—Price 1s.
Provided that for purposes of the assessment of land tax for the financial year commencing on the first day of July One thousand nine hundred and twenty-seven, the Commissioner may accept the return lodged in pursuance of the Regulations repealed by these Regulations, as the return required by this sub-regulation.
(2) The return required by the last preceding sub-regulation shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires, notwithstanding that a return in the same form may have been furnished in respect of land held at midnight on the thirtieth day of June in any preceding year.
(3) When any person becomes the owner of land for the first time in any year following a year in respect of which a return is required in accordance with sub-regulation (1) hereof, he shall furnish his first return under these Regulations in Form A or B, as the case may be, setting forth a full and complete statement of all land owned by him at midnight on the thirtieth day of June in the financial year during which he acquired the land. The return shall be furnished to the Commissioner or a Deputy Commissioner, as the case requires.
(4) A land-owner, who has lodged a return in accordance with sub-regulation (1) or sub-regulation (3) hereof, shall, for the remaining financial years, if any, prior to the financial year in respect of which the next succeeding return in Form A or B is required to be lodged, furnish a statement in Form C, except in the case where there has been no change in his land-holdings or the value thereof, when a statutory declaration to that effect on Form Ca shall be accepted in lieu of the return in Form C.
Ownership in one State.
Ownership in several States.
Where returns lodged.
9.—(1) Returns made in Form A shall be forwarded to the Deputy Commissioner for the State in which the land is situated.
(2) Returns made in Form B shall be forwarded to the Commissioner at Melbourne.
Northern Territory and Seat of Government.
Returns by Persons other than Taxpayers.
11.—(1) The Commissioner may, by notice in the Gazette, require all persons who, on the 30th day of June then last past, were owners of land of a total unimproved value of an amount specified in the notice or upwards (not being less than £3,000) to furnish the returns which by the Act are required to be furnished by taxpayers.
(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.
Time for delivering Returns.
Provided that nothing in this Regulation shall limit or affect the power of the Commissioner to require returns of land or other particulars at any other times.
Signature of Returns.
Returns by Companies.
14.—(1) The Commissioner may, by notice in the Gazette, require any or all Companies (whether taxpayers or not) to make either or both the following separate returns:—
(a) A return for all the land owned by the Company; and
(b) A return setting forth names and addresses of the share-holders of the Company as at the 30th June then last past and the number of shares held by each shareholder on that date.
(2) Such returns shall (except so far as is otherwise specified in the notice) be furnished in the manner and within the time prescribed with regard to returns made by taxpayers.
(3) Nothing in this Regulation shall affect the liability of a Company to make any return required to be made by the Act or by any other Regulation.
Partnership Returns.
15.—(1) Partnership returns shall be made by any partner resident in the Commonwealth.
(2) Where there is no partner resident in the Commonwealth, the return shall be prepared and delivered for such partners jointly by their agent, manager, or chief representative resident in the Commonwealth.
(3) Each partner shall also make a separate return in his own behalf, including his interest in such partnership.
Returns by Agents for Absentees.
16. When a return is made by an agent for any person or persons absent from or not residing in any State or territory under the authority of the Commonwealth, the agent shall make the following returns:—
(a) A separate return for each separate partnership or joint ownership represented by him.
(b) A separate return for each person represented by him, including the several members of any partnership or joint ownership represented by him.
Returns by Trustees as Trustees.
(a) For each separate trust represented by him; and
(b) For trusts represented by him which are liable to be jointly assessed.
Returns by Joint Owner.
18. Joint owners shall make the following separate returns:—
(a) For the joint ownership, to be signed by one of the joint owners; and
(b) By each joint owner for his separate interest in the joint ownership, including any other land owned in severalty by him.
Statement of Value in Returns.
Address to be Furnished.
Returns and Notices—How to be Furnished
21. All returns and notices required under the Act and these Regulations to be furnished to the Commissioner or to the Deputy Commissioner, as the case may be, shall be delivered at the proper address on or before such day as may be notified or prescribed.
Postage on Returns.
Failure to Furnish Returns.
23. No person who is required to furnish a return shall be exempted from any penalty he may have incurred by failure to do so by reason of his not having received personal notice to furnish the return, or by reason of his not having been supplied with a form of return; but every such person shall himself obtain all forms of returns which he is required to furnish.
Owner to give notice of change of Ownership.
24.—(1) Every person required by these Regulations to furnish returns shall within one month after contracting in writing to acquire or part with ownership of land send notice to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form D, E, or F, as the case requires.
(2) Any person who fails to send a notice in accordance with this regulation shall be guilty of an offence against these Regulations.
Penalty: Ten pounds.
Social Form of Return.
25.—(1) The Commissioner may require or accept a special form of return when, in his opinion, special circumstances render it desirable.
(2) All returns required by the Act and these Regulations to be furnished shall be in the prescribed form, but the Commissioner may accept a return in a substantially similar form to the prescribed form.
Lessee to give Notice of Acquisition of Land by Lease.
26. Every person required by these Regulations to furnish returns shall within one month after acquiring land by lease, send notice of the acquisition to the Commissioner or to the Deputy Commissioner for the State, as the case may be, in Form G.
Additions to Forms:
may think fit. Such additions or corrections shall be made in different coloured ink from that in the return, and shall be initialed by the person making them.
PART III.—PAYMENT OF TAXES.
Payment of Taxes.
29.—(1) Taxes may be paid at the office of the Commissioner or of the Deputy Commissioner in any State in any of the following modes:—
(a) By cash, or bank notes, or cheques.
(b) By direct remittance by bank draft or cheque, or post office order or postal note, payable in the Capital city of the State, for the net amount payable.
(2) The Commissioner or Deputy Commissioner, as the case may be, shall credit taxpayers with the net amount only of taxes received, and shall first deduct from any remittance the amount of any charge by way of exchange or duty stamp upon any remittance, and the amount of postage and surcharge paid upon any unstamped or insufficiently stamped communication received through the general post from any taxpayer.
(3) Except with the express consent of the Commissioner, no money shall be received on account or in part payment of land tax.
(4) When payment or remittance is made by cheque, the tax shall not be deemed to be paid, notwithstanding any receipt given therefor, until the amount of such cheque has been collected.
PART IV.—OBJECTIONS.
Form of Objection.
30.—(1) An objection under Section 44k of the Act to an assessment may be made in Form H.
(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.
PART V.—REVIEW BY A VALUATION BOARD.
Amount of deposit to accompany request for review.
Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer, shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.
Particulars to be supplied by Commissioner.
32.—(1) The Commissioner in referring a decision to a Valuation Board in accordance with sub-section (1) section 44l of the Act shall furnish the Chairman of the Board with printed or typewritten statements, in quadruplicate, containing—
(a) the name and address of the taxpayer;
(b) full details of the grounds which the taxpayer has stated in his objection as being those upon which he disputes the value assigned to any land in his assessment;
(c) copies of all statements in writing submitted to the Commissioner by or on behalf of the taxpayer, and of all records made by the Commissioner or any officer of representations by or on behalf of the taxpayer, so far as they are relevant to and explanatory of the grounds referred to the Valuation Board; and
(d) The Commissioner’s reasons for disallowing the taxpayer’s claim.
(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b), (c) and (d) of the last preceding sub-regulation.
Notice of Review.
33.—(1) The Chairman of a Board shall cause notice to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.
(2) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.
(3) A notice under this regulation may be served either personally or by post, and if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.
Order, place and time of Review:
34.—(1) All references for the purpose of review by a Board shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.
(2) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.
(3) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.
Conduct of reviews.
35.—(1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.
(2) All reviews shall take place in pu
This is an opening excerpt, not the complete document.