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42. Magistrate to state case on appeal. 43. Appellant to transmit ease to Registrar of Supreme Court. 44. Amendment of case stated. 45. Appeal to Court of Appeal. 46. Costs on appeal. 47. When objection may be referred in first instance to Supreme Court. 48. Obligation to pay tax not suspended by objection or appeal. 49. Determination of objection not to affect other land or income. 50. Application of provisions as to objections. PAST IV Valuation of Land 51. Assessment of land tax. 52. 11 Unimproved value 7 ' and " improvements " defined. 53. Unimproved value shown on ! district roll to be adopted. 54. Value of minerals and trees to be excepted from unimproved ! value. 55. Apportionment of unimproved value. 56. Special valuation on request of Commissioner. 57. Mode of determining unimproved value at date other than 31st March. PAET V Land-tax 58. Land tax imposed. 59. Land tax to be levied on total unimproved value less exemptions. 60. Alternative exemption in cases of hardship or widows with dependent children. 61. Land tax on unimproved land. | 62. Assessment of lessees for land j tax. 63. Liability of life tenant. 64. Joint owners to be assessed jointly. 65. Joint owners to be severally assessed also. 66. Limitation of special exemptions in cases of joint ownership. 67. Liability of shareholders of company. 68. Two or more companies with substantially the same shareholders. I

. ! 69. Liability of joint occupiers. I 70. Liability of buyer in possession, i j 71. Seller to remain liable until possession delivered. | 72. No disposition of land to exempt from tax while possession retained. 73. Liability of equitable owners. 74. Liability of trustees. | 75. Liability of mortagees in possession. ! 76. Assessment upon disposal before payment date. 77. Adjustment in cases of double taxation. : 78. Increase of land tax of absentee taxpayers, i 79. Notice to Commissioner of change of ownership of land. j 80. Exemption of certain classes of land. I 81. Reduction of tax in respect of land held by religious society. | 82. Liability of Maori for Maori land. * PART VI Income Tax 83. Meaning of '' absentee ''. 84. Income tax imposed. 85. Rates to be fixed by annual taxing Act. 86. When non-assessable income to be taken into account. 87. Special rebate to persons of sixty-five years. Special Exemptions 88. Special exemption of £2OO. 89. Special exemption for married man. 90. Special exemption for married woman supporting husband. | 91. Special exemption for widowed or divorced taxpayer employing housekeeper. 92. Exemption in respect of housekeeper when marriage of taxpayer terminated during income year. 93. Special exemptions for support of dependent relatives. 94. Special exemption in respect of life insurance premiums and superannuation and insurance fund contributions. .95. Special exemption in respect of certain stamp duty. 96. Special exemption in respect of interest tax.

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