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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These 1911 regulations put the Land Tax Assessment Act 1910 into practice, creating the paperwork, deadlines and procedures for calculating and collecting Australia’s first federal land tax. They apply to anyone owning land—individuals, companies, trustees, partners, life tenants and long leases—and set rules for filing returns, reporting transfers, valuing unimproved land and paying assessments.
They mattered because they turned a political reform into an enforceable tax system, with forms, sworn declarations and valuation rules that made federal land taxation administrable.
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Direct links to the current provisions in Land Tax Regulations 1911 (Provisional).
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1911. No. 8.
PROVISIONAL REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that the following Regulations under the Land Tax Assessment Act 1910 should, on account of urgency, come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.
Dated this second day of February, One thousand nine hundred and eleven.
(Sgd.) DUDLEY,
Governor-General.
By His Excellency’s Command,
(Sgd.) ANDREW FISHER.
PART I.—INTRODUCTORY.
Short Title.
1. These Regulations may be cited as the Land Tax Regulations 1911.
Parts.
2. These Regulations are divided into Parts, as follows:—
Part I.—Introductory.
Part II.—Returns.
Part III.—Payment of Taxes.
Part IV.—Appeals against Land Tax.
Part V.—Miscellaneous.
Part VI.—Tables of Calculation of Values.
Definition.
3. In these Regulations “the Act” means the Land Tax Assessment Act 1910.
PART II.—RETURNS.
Land-owners’ Return.
4. The return of land and particulars required by the Act or Regulations to be made—
(a) By or on behalf of any taxpayer or person owning land wholly included in any one State shall be in the Form A in the Schedule.
(b) By or on behalf of any taxpayer or person owning land in more than one State shall be in the Form B in the Schedule.
Provided that any person required to make returns under this Regulation who, in severalty, owns land wholly included in any one State, and, in addition, holds shares in a company which owns land in any other State, shall furnish a return in Form A in the Schedule in respect of the land owned in severalty only, but shall state in such return the name of the company and the number of shares held in it by such person.
C.17854.—Price 3d.
When returns are furnished in accordance with sub-clause (b) of this Regulation, the particulars of all land situated in any one State shall be shown in the return grouped together with each distinct parcel separately described and valued. A copy of each of such groups of particulars shall be furnished with the return on separate sheets.
5. Returns made in Form A shall be forwarded to the Deputy Commissioner for the State in which the land is situated.
Returns made in Form B shall be forwarded to the Commissioner at Melbourne.
6. For the purpose of these Regulations, the Northern Territory shall be deemed to be in the State of South Australia, and the Territory of the Seat of Government to be in the State of New South Wales.
First General Returns.
7. The returns for the purposes of the first general assessment and levy of Land Tax are required to be made so as to disclose all land owned at Noon on 30th day of June, 1910, and shall be delivered to the Commissioner or the Deputy Commissioner for the State, as the case requires, on or before the 1st March, 1911.
8. The returns for the purposes of the assessment and levy of Land Tax for each succeeding financial year are required to be made so as to disclose all land owned at Noon on 30th day of June then last past; provided also that nothing in this Regulation shall be held to limit or affect the right of the Commissioner to require returns of land or other particulars at any other periods or times than those hereinbefore specified.
Signature of Returns.
Partnership Returns.
Where there is no partner resident in the Commonwealth, then the return shall be prepared and delivered for such partners jointly by their agent, manager, or chief representative resident in the Commonwealth.
Each partner must also make a separate return in his own behalf, including his interest in such partnership.
Returns by Agents for Absentees.
11. 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 Life Assurance Societies.
12. For the purpose of Section 41 (3) of the Act, it shall not be necessary for a Life Assurance Society to make returns as to, nor for the Commissioner to assess any policy-holder whose beneficial interest as defined by Section 41 (1) and (2) of the Act in the lands owned by the Society (not being land of which the Society is mortgagee in possession, or which the Society has acquired under or by virtue of a mortgage) is £20 or less.
13. For the purpose of calculating the beneficial interest of a policy-holder in a Life Assurance Society under Section 41 (1) of the Act, the surrender value of the policy shall be the surrender value which would have been payable by the Society at Noon on 30th June then last past according to the Society’s rules for the calculation of surrender values of its policies.
Returns by Trustees as Trustees.
14. A trustee shall make the following separate returns:—
(a) For each separate trust represented by him.
(b) For trusts represented by him which are liable to be jointly assessed.
Returns by Joint Owners.
15. Joint owners shall make the following separate returns:—
(a) For the joint ownership, to be signed by one of the joint owners.
(b) By each joint owner for his separate interest in the joint ownership, including any other land owned in severalty by him.
Returns of Land Sold between 1st July, 1910, and 30th September, 1910.
16. A separate return must be made by the seller in respect of all land sold to each separate person between 1st July, 1910, and 30th September, 1910.
Statement of Value in Returns.
17. Fractions of pounds should be omitted in giving particulars of values in any return.
Address to be Furnished.
18. Every person shall give upon every return his postal address for service of notices, &c., and shall give notice of any change in such postal address within one calendar month after such change, and in default shall not be permitted to avail himself of the fact of such change of address in defence in any proceedings which may be instituted against him for any breach of the Act or Regulations.
Returns and Notices—HOW to be Furnished.
19. All returns and notices required under the Act or Regulations, shall be furnished to the Commissioner or to the Deputy Commissioner, as the case may be, either by delivering them at the proper address on or before such day as may be notified or prescribed, or by posting them so that in the ordinary course of post they would be delivered at the proper address on or before that day.
Postage on Returns.
20. Every return or statement addressed and posted to the Commissioner or to a Deputy Commissioner of Land Tax must bear the proper postage.
Failure to Furnish Returns.
21. 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.
A 2
Special Form of Return.
22. The Commissioner may require or accept a special form of return, when, in his opinion, special circumstances render it desirable.
All returns required by the Act and 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.
Owner to give Notice of Alienation.
23. Every person required by these Regulations to furnish returns shall within one month after acquiring or parting 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 in the Schedule, as the case requires; and for the purposes of the Act and Regulations the ownership shall not be deemed to have changed until such notice has been received by the Commissioner or by the Deputy Commissioner for the State.
Supplementary Returns.
24. Taxpayers who have furnished full returns for any year in the forms required by Regulations 4 (a) and (b) shall in the two succeeding years, in lieu of an annual return in Form A or B in the Schedule, furnish a statement in Form C in the Schedule, which shall be delivered to the Commissioner or Deputy Commissioner as the case requires, not later than 31st July following the close of the financial year for which the statement is made.
Additions to Forms.
25. The Commissioner may cause to be written into any returns such additions to or corrections in information contained therein as he 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.
Notation on Returns.
26. The Commissioner may cause to be written on any return such observations and directions as he may think fit.
PART III.
Payment of Taxes.
27. Taxes may be paid in any of the following modes:—
(1) By or on behalf of any taxpayer or person owning land in more than one State—
(a) At the office of the Commissioner at Melbourne, by cash, or bank notes, or cheques.
(b) By direct remittance to the Commissioner in Melbourne by bank draft or cheque, or post office order or postal note, payable in Melbourne, for the net amount payable.
Provided that where it is more convenient to the taxpayer, he may pay or remit the amount of his tax to the Deputy Commissioner in any State.
(2) By or on behalf of any taxpayer or person owning land wholly included in any one State or Territory—
(a) At the office of the Deputy Commissioner of the State, by cash, or bank notes, or cheques.
(b) By direct remittance to the Deputy Commissioner of the State by bank draft or cheque, or by post office order or postal note payable in the Capital City of the State, for the net amount payable.
28. 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.
29. Except with the express consent of the Commissioner, no money shall be received on account or in part payment of Land Tax.
30. 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.
Appeals against Land Tax.
31. The appeal which may be made by any taxpayer or person under Section 44 of the Act must be made to the Court within thirty days from the date of the service by post or otherwise upon such taxpayer or person of the notice of assessment of Land Tax, and at the time the appeal is made a copy of the notice of appeal must be sent by such taxpayer or person to the Commissioner, or to the Deputy Commissioner for the State, as the case may be.
32. Copies of all appeals against assessments shall be delivered to, or posted so that in the ordinary course of post they would be delivered to, the Commissioner or to the Deputy Commissioner for the State, as the case may be, not less than sixty days before the date of the hearing of the appeal by the Court.
33. A notice of appeal shall be in form number 1 in the Schedule.
34. The Commissioner may, after receiving notice of appeal, alter the assessment in accordance with the requirements of such notice, and may, not less than fourteen days before the day fixed for the hearing of the appeal, give notice of such alteration to the appellant, and thereupon the appeal shall be determined without costs to either party.
35. The Commissioner may, after receiving notice of appeal, reduce the assessment, and may, not less than fourteen days before the day for the hearing of the appeal, give notice of such reduction to the appellant, who may, not less than seven days before the day of hearing, give the Commissioner notice that he accepts the assessment as reduced, and thereupon the appeal shall be determined without costs to either party. If the appellant does not give such notice, the assessment as reduced shall be deemed to be the assessment appealed against.
36. No appeal shall be allowed in respect of which no copy of notice of appeal has been forwarded within the period limited.
37. The appellant shall be restricted on the hearing of any appeal to the grounds stated in the notice of appeal.
38. Every notice of appeal shall, in addition to the other matters required to be stated therein, also state in what Court of Appeal the taxpayer desires, in default of settlement, that his appeal be set down for hearing.
Objection in lieu of Appeal.
39. Where a taxpayer is dissatisfied with his assessment, but does not desire to appeal to the Court, he may state his objections in writing to the Commissioner or to the Deputy Commissioner of the State, as the case may be, on the form provided. The objections shall be considered, and may be allowed, either wholly or in part, and the assessment may be altered or amended accordingly. Unless a mutual agreement with the taxpayer is arrived at, or the taxpayer accepts his assessment, the notice of objection shall be treated as a notice of appeal, provided that it has been lodged with the Commissioner or Deputy Commissioner within the time prescribed for lodgment of appeals, and the Commissioner or the Deputy Commissioner shall transmit the objection to the Court of Appeal selected, by the taxpayer as if it were a formal appeal, and shall inform the person making the objection that it has been referred for determination to the Court of Appeal.
Formal Defects not to Vitiate.
40. No assessment, warrant, notice, authority, or proceeding which is, or purports to be, made given or effected under the Act or Regulations, shall be void or voidable for want of form, or be impeached or affected by reason of any mistake, defect, or omission therein, if it is in substance and effect in conformity with the Act or Regulations, and if the person or property concerned is indicated therein with reasonable sufficiency.
PART V.—MISCELLANEOUS.
Public Officers of Companies.
Notice of the appointment of a Public Officer of any Company liable to make returns under these Regulations must be lodged not later than 1st March, 1911, with the Commissioner in the case of a Company owning land in more than one State, and with the Deputy Commissioner of the State in the case of a company owning land in one State only.
When the position of Public Officer of a company becomes vacant, a fresh appointment must be made by the Company within one month after the vacancy arises, and notice of the fresh appointment must be immediately forwarded to the Commissioner or to the Deputy Commissioner, as the case requires.
Evidence, etc.
43. A copy, certified under the hand of the Commissioner or a Deputy Commissioner, of any assessment, return, list, declaration, or statement, or of any book, document, or writing of any nature whatever in the custody of the Commissioner or a Deputy Commissioner or any officer appointed under the Act, shall for all purposes be primâ facie evidence of the con
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