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Wednesday, 16 December 1914


Senator PEARCE (Western Australia) (Minister of Defence) . - I move -

That the following new clause be inserted to follow clause 1 : - 1a. Section 27 of the Land Tax Assessment Act 1910-1912 is amended by inserting in sub-section 3 after the words " in respect of the land," the words " or the lease is a lease from the Crown."

This will make sub-section 3 of section 27 read in this way : -

Notwithstanding anything in this section where the owner of the fee-simple of the land is exempt under section 13 of this Act from taxation in respect of the land or the lease is a lease from the Crown, a lessee of the land shall be assessed and liable for land tax as if the lease were made before the commencement of this Act and not otherwise.

This is a highly technical clause; but, roughly, the effect of the amendment is that, in making Crown leases taxable, we regard them as if they were leases entered into before the commencement of the Act. They then come under the provisions which deal with the valuation and assessment of private leases entered into before the commencement of the Act, and not under the provisions relating to the valuation and assessment of leases entered into after the commencement of the Act. There is a differentiation in the methods of valuation and assessment of private leases entered into before and after the commencement of the Act; and this amendment will make it clear that the Crown leases are to be assessed in value as if they were leases entered into before and not after the commencement of the Act.







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