ASSESSING LAND TAX

Evening Post, Volume CVIII, Issue 122, 19 November 1929, Page 10

ASSESSING LAND TAX

THE HARDSHIP CLAUSE

APPEAL BOARD PERSONNEL

The Hon. George Forbes, Minister of Lands, who took charge of the Land and Income Tax Amendment Act during its Committee stage in the House of Representatives, was asked to-day if the Appeal Board, under the terms of the much-discussed hardship clause, had been appointed. The Minister replied that the personnel of this board would be announced at an early date, and that the procedure for dealing with objections to the special land tax had been devised. Notices of assessment of the super-tax were'issued, he explained, on or about sth November, allowing tWenty-one days from the date of notice for the lodging of objections. "The objections," continued the Minister, "are required to be in writing, and should state shortly and clearly the reasons for objection. The date specified will be extended if warranted by special circumstances, such as the absence or the illness of the taxpayer, but any application of this character should bo made, if possible, by the date specified on the notice of assessment. "If the ground of tho objection is that the lands in respect of which the special land tax has been assessed are not used or capable' of being used for agricultural or pastoral purposes, or that in the opinion of the taxpayer the ■;ax has been wrongly computed, the Commissioner of Taxes will deal with the objection. But if the ground taken is that payment of the tax will entail serious hardship to the taxpayer, the Commissioner will notify the taxpayer that his objection will be referred to? the Commission to be sot up to deal with such cases. The Commissioner will submit the objection to this investigating body, with any supporting documents, such as statement of assets and liabilities, and 'profit and loss account. The subsequent procedure will be determined by the Commission."