Land and Income Taxation Regulations 1996
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 and Income Taxation Act 1910 .
16 December 1996G. S. M. GREEN
Governor
By His Excellency's Command,
TONY RUNDLE
Treasurer
These regulations may be cited as the Land and Income Taxation Regulations 1996 .
These regulations take effect on the day on which their making is notified in the Gazette.
3. Methods of payment of land tax
(1) A taxpayer may pay land tax –(a) by delivery of cash or cheque at the office of the Commissioner at Hobart; or(b) by remitting the tax to the Commissioner by bank draft or cheque or postal money order or postal note payable in Hobart; or(c) by tendering payment of the tax to any office of the Australian Postal Corporation in Tasmania in cash, by postal money order or by bank draft or cheque; or(d) by credit card for payments in relation to demands not exceeding $450.(2) If a remittance is posted by the taxpayer addressed to the Commissioner –(a) the Australian Postal Corporation in Tasmania is taken to be the agent of the person posting the remittance; and(b) payment is not taken to have been made until the remittance has been received by the Commissioner.(3) If a remittance by cheque has been delivered or remitted to the Commissioner in payment of land tax, the land tax is not taken to have been paid until the amount for which the cheque is drawn has been collected notwithstanding that a receipt has been given in respect of the payment.(4) Receipts for land tax, if issued, are to be issued by such persons as the Commissioner may authorise.(5) Except with the consent of the Commissioner, no money is to be accepted on account or in part payment of land tax.(6) The postage on every statement, communication, remittance or other matter sent by post, addressed to the Commissioner, is to be fully prepaid.
4. Application by taxpayer for information relating to assessment
A taxpayer applying for information as to particulars relating to the assessment of the taxpayer –(a) is to produce the notice of assessment in respect of which he or she requires information; and(b) is not entitled to any information without producing the notice unless the Commissioner dispenses with that production.
[Regulation 4A Inserted by S.R. 1997, No. 129, Applied:24 Sep 1997] A lease allowing a person to occupy a flat in a complex containing flats predominantly occupied by retired persons is a prescribed scheme for the purpose of paragraph (c) of the definition of "retirement village" in section 9A(1) of the Land and Income Taxation Act 1910 .
The regulations specified in Schedule 1 are rescinded.
SCHEDULE 1 - Rescission of regulations
Short title (if any) of regulations | Date on which regulations published or notified in Gazette | Page of Gazette on which Statutory Rules are published | Serial Number (if any) of Statutory Rules | Land and Income Taxation Regulations 1936 | 8 September 1936 | 2402 | – | Amendment of the Land and Income Taxation Regulations 1936 | 15 June 1937 | 1491 | – | Land and Income Tax Amendment Regulations 1976 | 3 March 1976 | – | 1976, No. 45 | Land and Income Tax Amendment Regulations 1983 | 26 October 1983 | – | 1983, No. 197 | Land and Income Tax Amendment Regulations 1986 | 30 April 1986 | – | 1986, No. 55 |
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 25 December 1996
These regulations are administered in the Department of Treasury and Finance.