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©State of Queensland
(F‘hi 9631,
[Reprinted as at 1 September, 19851
An Act Relating to Land Tax in and for the Financial Year begun on the First Day of July, One thousand nine hundred and sixty-one
[ASSENTED TO 14 DECEMBER, 1961) BE IT ENACTED by the Queen’s Most Excellent ~ a j e s t y , by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:-
1. (1) Short title. This Act may be cited as “The Land Tax ( ~ u r t ~ ~ ~ Adjustment) Act of 196 1
.”
(2) This Act shall be read as one with “The Land Tax Acts, 1915 tu 1959” (herein referred to as the Principal Act) and “The Land T a x (Adjustment) Act of 1960.”
2. (1) Appl~cation of ‘‘The Land Tax (Adjustment) Act of 1960”
extended. In respect o f the assessment, levy and recovery of land tax for the financial year begun on the first day of July, one thousand nine hundred and sixty-one the provisions of sections three, four and five of “The Land Tax ~ ~ d ~ ~ s t m e n t ) Act
uf
1960” shall, with and subject to all necessary modifications, including the modi~cations prescribed by this Act, apply to all land owned by any one and the same owner, which, or any parcel of which, is valued by-(a) a complete valuation of an Area proclaimed in force on and from the t ~ i ~ i e t h day o f June, one thousand nine hundred and sixty; or
(b) a complete valuation of an Area proclaimed in force on and from the thirtieth day of June, one thousand nine hundred and sixty-one,
(2) Application of this Act, Save as prescribed, this Act does not apply in respect of the assessment, levy and recovery of land tax.
3. Modifications of ‘(The Land Tax ~Adjustm~nt) Act of 1960” in respect of 30th June, 1960, complete valuations. Subject to section five of this Act, in respect of the assessment, levy and recovery of land tax for the financial year begun on the first day of July, one thousand nine hundred and sixty-one, for the purpose of applying “The Land Tax (Adjustmeat) Act of 1960,” as prescribed by this Act, to all land owned by any one and the same owner which, or any parcel of which, is valued
2 s. 4 THE LAND TAX (FURTHER ADJUSTMENT) ACT OF 1961 s. 5
by a complete valuation of an Area proc~aimed in force on and from the thirtieth day of June, one thousand nine hundred and sixty, “The Land Tax ( ~ ~ u s t m e n t ~ Act of 1960” shall be read as if-
(a) in section three, the following proviso were added to the definition “Fresh unimproved value”, namely:-
“Provided that, in any case of an interim valuation made subsequent to the thirtieth day of June, one thousand nine hundred and sixty, and in force on the thirtieth day of June, one thousand nine hundred and sixty-one, such interim valuation shall be deemed to be the “fresh unimproved value” of the land or parcel of land in question.”;
and
(b) in section five, the words “one thousand nine hundred and sixty-one” were su~stituted for the words “one thousand nine hundred and sixty” where the latter words appear in paragraph (a) of subsection one and in subsection two.
4. Modifications of “The Land Tax ~ A ~ j ~ s t ~ e n t ) Act of 1960” in respect of 30th June, 1961, complete valuations. Subject to section five of this Act, in respect of the assessment, levy and re cove^ of land tax for the financial year begun on the first day of July, one thousand nine hundred and sixty-one, for the purpose of applying “‘The Land Tax
~ ~ d j u s t ~ e n t ) Act of 1960,’’ as prescribed by this Act, to all land owned by any one and the same owner which, or any parcel of which, is valued by a complete valuation of an Area proclaimed in force on and from the thirtieth day of June, one thousand nine hundred and sixty-one,
sections three, four and five of “The Land Tax ~ ~ ~ ~Act sof t ~ ~ n t ~ 1960” shall be read as if-
(a) the words “one thousand nine hundred and sixty” were substituted for the words ‘‘one thousand nine hundred and fifty-nine” wherever the latter words appear; and
(b) the words “one thousand nine hundred and sixty-one” were substituted for the words “one thousand nine hundred and sixty” wherever the latter words appear.
5. Parcels valued respectively by 30th June, 1960, and 30th June, 1961, valuations. In respect of the assessment, levy and re cove^ of land tax for the financial year begun on the first day of July, one thousand nine ~ u n d r e d and sixty-one, for the purpose of applying “The Land Tax (Adjustment) Act
of
1960,” as prescribed by this Act, to all land owned by any one and the same owner, parcels of which (whether a ~ e g a t i n g the whole or part only of all the land) are valued respectively by a complete valuation of an Area proclaimed in force on and from the thirtieth day of June, one thousand nine hundred and sixty, and a complete valuation of an Area proclai~ed in force on and from the thirtieth day of June, one thousand nine hundred and sixty-one-(a} the unimprove~ value of any such parcel valued by a complete valuation of an Area proclai~ed in force on and from the thirtieth day of June, one thousand nine hundred and sixty, shall be or be deemed to be the amount ascertained
s. 5 THE LAND TAX (FURTHER ADJUSTMENT) ACT OF 1961 s. 5 3
as prescribed by s~bsection two of section four of ‘ T h e Land Tax ~ A ~ ~ s t m ~ n t ) Act uf1960,” as modified by section three of this Act;
(b) the unimproved value of any such parcel valued by a complete valuation of an Area proclaimed in force on and from the thirtieth day of June, one thousand nine hundred an& sixty-one, shall be or be deemed to be the amount ascertained as prescribed by subsection two of section four of “The Land Tax (Adjustment) Act of 1960,” as modified by section four of this Act; and
(c) where parcels speci~ed in paragraphs (a) and (b) of this section aggregate part only of all the land, the u n i m p r o ~ ~ d value of every parcel comprised in the remaining part shall be the unimproved value specified in the Principal Act.
64949-By Authority: S. R. WAMPSON, Government Printer, Queensland
