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Wednesday, 26 October 1910

In Committee(Consideration resumed from 25th October, vide page 5090) :

Clause 2 agreed to.

Clause 3 -

In this Act, unless the contrary intention appears - " Absentee " means a person who does not reside in Australia or in a territory under the authority of the Commonwealth ; and includes a person who -

(a)   is absent from Australia and such territories at the time when the ownership of his land for the purposes of this Act is determined ; or

(b)   has been absent from Australia and such territories during more than half of the period of twelve months immediately preceding that date, unless he satisfies the Commissioner that he resides in Australia or a territory under the authority of the Commonwealth; out does not include a public officer of the Commonwealth or of a State who is absent in the performance of his duty. "Unimproved value" in relation to land, means the capital sum which the feesimple of the land might be expected to realize if offered for sale on such reasonable terms and conditions as a bond fide seller would require, assuming that the improvements (if any) thereon or appertaining thereto and made or acquired by the owner or his predecessor in title had not' been made. " The Commissioner " means the Commissioner of Taxes.

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