Land Tax Amendment Regulations 2001

Land Tax Amendment Regulations 2001

I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Land Tax Act 2000 .

28 May 2001

G. S. M. GREEN

Governor

By His Excellency's Command,

DAVID CREAN

Treasurer

1.   Short title

These regulations may be cited as the Land Tax Amendment Regulations 2001 .

2.   Commencement

These regulations take effect on the day on which their making is notified in the Gazette.

3.   Principal Regulations

In these regulations, the Land Tax Regulations 2000 are referred to as the Principal Regulations.

4.    Regulation 5 inserted

After regulation 4 of the Principal Regulations , the following regulation is inserted:

5.   Amendment of assessment

An amendment of an assessment of land tax made under the Land and Income Taxation Act 1910 for any financial year ending on or before 30 June 2000 is to be made under that Act as if it had not been repealed.

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 6 June 2001

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation)

These regulations provide that amendments of assessments of land tax for financial years ending on or before 30 June 2000 are to be made under the Land and Income Taxation Act 1910 as if that Act had not been repealed.