LAND TAX ABOLITION.

No. 2 of 1953.

An Act to repeal the Acts of the Parliament relating to Land Tax, and for purposes connected therewith.

[Assented to 4th March, 1953.]

[Date of commencement, 1st April, 1953.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Land Tax Abolition Act 1953.

Repeal of Land Tax Acts.

2.—(1.) The Acts specified in the First Schedule to this Act are repealed.

(2.) The Acts specified in the first column of the Second Schedule to this Act are amended as respectively specified in the second column of that Schedule.

(3.) For all purposes in relation to land tax for any financial year before the financial year that commenced on the first day of July, One thousand nine hundred and fifty-two, the Acts referred to in the last two preceding sub-sections, and any regulations under any of those Acts, continue to have effect as if this Act had not been passed.

(4.) In any Act or regulations having effect by virtue of the last preceding sub-section—

(a) references to the Commissioner of Land Tax shall be read as references to the Commissioner of Taxation holding office under the Taxation Administration Act 1953;

(b) references to the Assistant Commissioner of Land Tax and to the Second Commissioner of Land Tax shall be read as references to the Second Commissioner of Taxation holding office under the Taxation Administration Act 1953;

(c) references to a Deputy Commissioner of Taxes shall be read as references to a Deputy Commissioner of Taxation referred to in the Taxation Administration Act 1953;

(d) references to a Valuation Board shall be read as references to a Valuation Board constituted under the Taxation Administration Act 1953; and

(e) references to a Chairman or a member of a Valuation Board shall be read as references to a Chairman or a member, respectively, of a Valuation Board constituted under the Taxation Administration Act 1953.

(5.) A person is not entitled to payment of any salary, fee or allowance by reason of the operation of this section.

THE SCHEDULES.

FIRST SCHEDULE.

Sec. 2 (1.).

Acts Repealed.

Land Tax Act 1910

Land Tax Act 1914

Land Tax Act 1922

Land Tax Act 1927

Land Tax Act 1938

Land Tax Act 1940

Land Tax Act 1941

Land Tax Act 1952

Land Tax Assessment Act 1910

Land Tax Assessment Act 1911

Land Tax Assessment Act 1912

Land Tax Assessment Act 1914

Land Tax Assessment Act 1916

Land Tax Assessment Act 1923

Land Tax Assessment Act 1924

Land Tax Assessment Act 1926

Land Tax Assessment Act 1927

Land Tax Assessment Act 1928

Land Tax Assessment Act 1930

Land Tax Assessment Act (No. 2) 1930

Land Tax Assessment Act 1934

Land Tax Assessment Act 1940

Land Tax Assessment Act 1951

Land Tax Assessment Act 1952

Land Tax Abolition Act 1952

SECOND SCHEDULE.

Sec. 2 (2.).

Acts Amended.

SECOND SCHEDULE—continued.

Acts Amended—continued. Sec. 2 (2.).