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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This Act has been repealed and is no longer in force. It is retained for historical reference.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 create the administrative framework for Australia’s first federal land tax under the Land Tax Assessment Act 1910–11: who must report and pay (owners of land with unimproved value £3,000+), how tax is based on unimproved land value, and the processes for filing returns, payment and disputing assessments.
They matter because they enforced a national wealth tax, shaped company and agent reporting duties, and set enduring procedural rules for valuation and tax administration.
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Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Land Tax Regulations 1912.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
________
REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1911.
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 1910-1911 to come into operation forthwith. Such Regulations shall supersede the Provisional Regulations under the said Act.
Dated this Fifth day of July, One thousand nine hundred and twelve.
DENMAN,
Governor-General.
By His Excellency’s Command,
ANDREW FISHER,
Treasurer.
____________
PART I.—INTRODUCTORY.
Short Title.
1. These Regulations may be cited as the Land Tax Regulations 1912
Parts.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:12pt"><td colspan="3" style="padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p class="Bodytext200" style="margin-left:17pt; text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">2. These Regulations are divided into Parts, as follows:—</span></p></td></tr><tr style="height:12.95pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">I.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Introductory.</span></p></td></tr><tr style="height:9.35pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">II.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Returns.</span></p></td></tr><tr style="height:11.3pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">III.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Payment of Taxes.</span></p></td></tr><tr style="height:9.35pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">IV.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Appeals against Land Tax.</span></p></td></tr><tr style="height:8.9pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">V.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Miscellaneous.</span></p></td></tr><tr style="height:11.75pt"><td style="width:16.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:5.65pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span class="Bodytext2SmallCaps" style="font-family:'Times New Roman', serif; font-size:11pt; letter-spacing:normal; vertical-align:baseline">Part</span></p></td><td style="width:6.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="margin-right:2.85pt; text-indent:0pt; text-align:right; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">VI.</span></p></td><td style="width:76.64%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="Bodytext200" style="text-indent:0pt; text-align:justify; line-height:normal; font-size:11pt; background-color:transparent"><span style="font-family:'Times New Roman', serif">—Tables of Calculation of Values.</span></p></td></tr></tbody></table>
Definition.
3. In these Regulations “the Act” means the Land Tax Assessment Act 1910-1911.
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.
C.2548.—Price 1s.
Supplementary Returns.
5. Landowners 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 C1 or C2 in the Schedule, as the case may be, which shall be delivered to the Commissioner or Deputy Commissioner as the case requires.
6. Any person required to make returns under these Regulations 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 names of the companies and the numbers of shares held in them by such person.
7. When returns are furnished in accordance with sub-clause (b) of Regulation 4, 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.
8. (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.
9. 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.
Returns by Persons other than Taxpayers.
10. (1) The Commissioner may, by notice in the Gazette, require all persons who, on the 30th day of June 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.
11. Returns for the purposes of the assessment and levy of Land Tax for each financial year after the financial year 1910-1911, shall be delivered to the Commissioner or the Deputy Commissioner for the State, as the case requires, on or before the 31st day of August in each year. 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.
12. Every return shall be signed by the owner, and, if he be unable to write his name, his signature, which shall be made by his mark, shall be attested by a witness, who shall sign as such.
Returns by Companies.
13. (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 shareholders 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.
14. (1) Partnership returns shall be made by any partner resident in the Commonwealth.
(2) 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.
(3) Each partner must also make a separate return in his own behalf, including his interest in such partnership.
Returns by Agents for Absentees.
15. 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.
16. 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.
17. 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.
Statement of Value in Returns.
18. Fractions of pounds should be omitted in giving particulars of values in any return.
A 2
Address to be Furnished.
19. 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.
20. 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.
21. 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.
22. 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.
23. 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 in the Schedule, as the case requires.
Special Form of Return.
24. (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 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.
25. Every person required by these Regulations to furnish returns shall, within one month after acquiring land by lease, send notice of th
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