LAND TAX APPEALS

Dominion, Volume 23, Issue 54, 27 November 1929, Page 12

LAND TAX APPEALS

PERSONNEL OF COMMISSION ANNOUNCEMENT NEXT WEEK The personnel of the commission which is to deal with land tax appeals will be gazetted next week, according to a statement made by the Minister of Lands (Hon. G. W. Forbes) yesterday in reply to an inquiry by a “Dominion” representative. Mr. A. E. Fowler, ex-Commissioner of Taxes, has been nominated by the New Zealand Farmers’ Union and the Sheep Owners’ Federation to represent the farming community on the commission. The commission will consist of a Magistrate, an ex-Commissioner of Taxes, and a representative of the farming community. If the Government agrees to the farmers’ recommendation there will be two ex-Commis-stoners of Taxes on the commission. It will be remembered that the original hardship clause contained in the Land and Income Tax Amendment Bill was vigorously denounced by the Reform Party, with the result that a comprehensive clause was conceded to the Opposition. The clause now reads: “(1) The Governor-General-in-Conn-cil may appoint a commission under the Commissions of Inquiry Act, 190 S, to inquire and report as to any cases of hardship that may arise from the imposition of special land tax in accordance with the last preceding section. “(2) If in any such case the commission appointed as aforesaid reports that in its opinion the payment of special land tax has entailed, or would on any fair and reasonable grounds whatsoever entail, serious hardship to the taxpayer, the Commissioner of Taxes may, in accordance with the report of the said commission, and without further authority than this section, refund the whole or any part of the special land tax so paid or release the taxpayer wholly or in part from his liability to pay such special land tax."