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Act Repealed Latest version as at 27 July 1894 (as enacted) | 1894 No 8

Land-tax Act 1894

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Act Repealed Latest version as at 27 July 1894 (as enacted) | 1894 No 8

Land-tax Act 1894

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Land-tax Act 1894

Public Act
  
1894 No 8
Date of assent
  
27 July 1894
 

Contents

Title
1 Short Title.
2 Duration and rates of land-tax.
3 Tax to be levied, &c., on assessments made or to be made under “The Land and Income Assessment Act, 1891.”
4 Date of payment of tax.
5 References to “The Land and Income Assessment Act, 1891,” to include amending Acts. References to Schedules to include any other provision applicable.
6 Incorporation of other Acts.

An Act to impose a Land-tax.

MOST GRACIOUS SOVEREIGN,—We, your Majesty’s most dutiful and loyal subjects, the House of Representatives of New Zealand, in Parliament assembled, towards raising the necessary supplies to defray your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto your Majesty the several duties hereinafter mentioned, and do therefore most humbly beseech your Majesty that it may be enacted: And be it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—

1 Short Title.

The Short Title of this Act is “The Land-tax Act, 1894.”

2 Duration and rates of land-tax.

For the twelve months commencing on the first day of April, one thousand eight hundred and ninety-four, there shall be charged, levied, collected, and paid for the use of Her Majesty the several duties of land-tax hereinafter mentioned, that is to say,—

In respect of land and mortgages:—
(1.) For every pound sterling of the actual value of land and mortgages of land of which any person or company is the owner or the mortgagee, and chargeable under Schedule A of “The Land and Income Assessment Act, 1891,” a duty, by way of land-tax, of One penny.
(2.) For every pound sterling of the assessed value of land of which any person or company is the owner, in addition to the duty or tax chargeable to or payable by any such person or company under Schedule A of “The Land and Income Assessment Act, 1891,” and this Act, a duty chargeable under Schedule B of the said first-mentioned Act, by way of further graduated land-tax, at The rate of graduated tax set forth in Schedule B of “The Land and Income Assessment Act, 1891,” as amended by “The Land and Income Assessment Acts Amendment Act, 1893.”
3 Tax to be levied, &c., on assessments made or to be made under “The Land and Income Assessment Act, 1891.”

The said duties of land-tax hereinbefore mentioned shall be charged, levied, collected, paid, and enforced upon assessments made or that may hereafter be made under the provisions of "The Land and Income Assessment Act, 1891”; and wherever in this Act any reference is made to arty land or mortgage, or to any person, association, or company, as being “chargeable” under the said first-mentioned Act or any Schedule thereto, it shall be understood such reference relates to land or mortgages, or to a person, association, or company, assessed or liable to be assessed, or who or which may hereafter be assessed or be liable to be assessed, under such Act or any Schedule thereto as the case may be.

4 Date of payment of tax.

The said duties of land-tax shall be paid on such day or days, and either in one sum or by instalments of equal or varying amount, and at such place or places as the Governor in Council may from time to time determine.

Payments subject to exemption.

The duties hereby charged shall be levied, collected, paid, and enforced subject to all deductions by way of exemption which are allowed or declared under “The Land and Income Assessment Act, 1891,” or which have been or may hereafter be allowed by the proper authority upon any assessment made or hereafter to be made thereunder.

5 References to “The Land and Income Assessment Act, 1891,” to include amending Acts. References to Schedules to include any other provision applicable.

Whenever in this Act any reference is made to “The Land and Income Assessment Act, 1891,” such reference shall be deemed to include every Act amending the same heretofore passed; and whenever in this Act any reference is made to any Schedule to "The Land and Income Assessment Act, 1891,” such reference shall be deemed to include any other provision or enactment of the said Act, or any amendment thereof, or any regulations made or that may hereafter be made under any of such Acts having reference to the subject-matter mentioned in this Act.

6 Incorporation of other Acts.

“The Land and Income Assessment Act, 1891,” and every Act amending the same heretofore passed, are hereby incorporated with this Act, and shall be read and construed herewith.
Act Repealed Latest version as at 27 July 1894 (as enacted)

Land-tax Act 1894

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