Victorian Repealed Acts

This legislation has been repealed.

Land Tax Act 1958 - SECT 91B

Powers of Commissioner to provide relief in certain cases of hardship

91B. Powers of Commissioner to provide relief in certain cases of hardship



(1) This section applies to cases where the land tax assessed in respect of
the total unimproved value of land owned by the taxpayer does not exceed $1000
in a year and where section 91A does not apply.

(2) For the purposes of this section the word "person" does not include a body
corporate.

(3) In any case where it is shown to the satisfaction of the Commissioner
that-

   (a)  a person liable to pay land tax has suffered such a loss, or is in
        such circumstances, that the exaction of the full amount of land tax
        will entail serious hardship; or

   (b)  owing to the death of a person who, if he had lived, would have been
        liable to pay land tax, the dependents of that person are in such
        circumstances that the exaction of the full amount of land tax will
        entail serious hardship; or

   (c)  where a private company is liable to pay land tax, persons holding
        ordinary shares representing more than 60 per centum of the paid up
        capital of the company (excluding shares entitled to a fixed rate of
        dividend) are in such circumstances that the exaction of the full
        amount of land tax will entail serious hardship-

the Commissioner may on application made in that behalf by the persons
claiming serious hardship and with the approval of the Treasurer of Victoria
waive the payment of the land tax either wholly or in part and may make such
entries or alterations in the assessment as he thinks necessary for that
purpose.

(4) The exercise of the power conferred on the Commissioner by sub-section (3)
may be subject to such conditions (including the payment of interest on the
amount of land tax unpaid at such rate as the Minister from time to time
determines) as the Commissioner thinks fit to impose.

(5) The Commissioner shall not exercise the power conferred on him by
sub-section (3) unless he is satisfied that such exercise would operate in
favour of or for the benefit of the persons claiming serious hardship.

(6) In the exercise of the power conferred on him by sub-section (3) the
Commissioner shall have regard to-

   (a)  whether or not the hardship was due either wholly or in part to any
        act or omission on the part of the taxpayer or any one acting on his
        behalf or, in the case of a private company, any one or more of the
        shareholders of that company;

   (b)  the degree or seriousness of the hardship; and

   (c)  such other information as is supplied to the Commissioner by the
        persons claiming serious hardship.

(7) An application under sub-section (3) shall-

   (a)  be made within one month after notice of assessment has been given by
        the Commissioner in accordance with this Act or within such further
        time as the Commissioner may allow; and

   (b)  be in writing and shall specify particulars of-

   (i)  the serious hardship which would be entailed if land tax were paid
        immediately and in full;

   (ii) the names of the persons who would suffer such hardship;

   (iii) any act or omission either by the taxpayer or any one acting on his
        behalf or, in the case of a private company, any one or more of the
        shareholders of that company by reason of which the payment of land
        tax immediately and in full would entail serious hardship to any of
        the persons claiming such hardship; and

   (iv) such other particulars as the Commissioner may require.

(8) For the purpose of sub-section (3) a mere liability to pay land tax under
this Act shall not be deemed to entail hardship to any person by reason only
of the existence of that liability but that liability shall be deemed to
entail such hardship where by reason of the existence of other circumstances
in conjunction with that liability the payment of land tax in accordance with
the provisions of this Act would entail hardship to that person.