This legislation has been repealed.
Act No. 6289/1958 Version incorporating amendments as at 30 November 2005 TABLE OF PROVISIONS Section Page 1. Short title and commencement 2. Repealed 3. Definitions 3A. Unimproved value of certain land 3B. Values of transmission easements to be used for assessing tax PART I-ADMINISTRATION 4. Administration of Act and regulations 4A. Repealed 5. Prohibition on certain disclosures of information 5A. Permitted disclosures to particular persons 5B. Permitted disclosures of a general nature 5C. Prohibition on secondary disclosures of information 5D. Further restrictions on disclosure PART II-NATURE OF TAXATION 6. Rate of land tax 6A. Owner of home unit deemed to be owner of land for purposes of this Act 7. Repealed 7A. Minimum assessment 7B. Repealed 8. Land tax, on what land to be assessed 9. Lands exempted from land tax 9A. Rooming house exemption 10. Special land tax 10A. As to unimproved capital value of parts of buildings 11, 12. Repealed 13. Partial exemption from land tax of land owned and occupied by clubs PART IIA-PRINCIPAL PLACE OF RESIDENCE EXEMPTION 13AA. Definitions 13A. Principal place of residence exemption 13B. Deferral of tax on certain residential land for 6 months 13C. Temporary absence from principal place of residence 13D. Exemption continues on death of resident 13E. Exemption continues if land becomes unfit for occupation 13F. Purchase of new principal residence 13G. Sale of old principal residence 13H. Unoccupied land subsequently used as principal residence 13I. Partial exemption if land used for business activities 13J. Partial exemption or refund for trustees 13K. Prohibition on passing on land tax 13L. Application of Part PART IIB-NATURE OF TAXATION OF TRANSMISSION EASEMENTS 13M. Rate of land tax for transmission easements 13N. Method of assessment 13O. Land tax in respect of transmission easements a debt due to the State 13P. Exemption from land tax 13Q. Prohibition on passing on land tax in respect of transmission easements 13R. Assessment and liability of joint transmission easement holders 13S. Dispositions, transfers etc. of transmission easements 13T. Transmission companies and related bodies corporate 13U. Agreements relating to the payment of tax PART III-RETURNS BY TAXPAYERS, VALUATIONS AND ASSESSMENTS Returns by Taxpayers 14. Taxpayers to furnish returns 15. Form and time of making of returns of land Assessments 16. As to use of valuations by Commissioner 17. Assessments to be made by Commissioner 18. Default assessments 19. Amended assessments 20. Evidentiary provisions 21. Service of assessment 22-24. Repealed 24A. Objections 25. Reviews 26. Proceedings on references and appeals 27. Reviews concerning the value of land 28. Repealed 29. Appeals to Court 30-37. Repealed 38. Valuation may be acted on while objection or appeal is pending subject to adjustment PART IV-LIABILITY FOR LAND TAX 38A. Part IV not to apply to tax assessed, charged, levied and collected under Part IIB 39. Land tax a debt due to Her Majesty 40. Repealed 41. Life tenant liable as if owner of fee-simple 42. Lessee liable as if owner 43. Person deemed to be owner of land 44. Related corporations 44A. Repealed 45. Assessment and liability of joint owners 45A. Joint assessments in the case of principal place of residence land 46. Joint occupiers to be liable as if joint owners 47. Purchaser of land on deferred payment liable to tax 48. Buyer in possession liable 49. Seller to remain liable until certain conditions fulfilled 50. No disposition to be effective so long as possession retained 50A. Repealed 51. General land tax surcharge for trusts 52. Land tax for fixed trust if beneficial interests notified to Commissioner 52A. Land tax for unit trust scheme if unitholdings notified to Commissioner 52B. Land tax for beneficiary/trustees 52C. Land tax for excluded trusts 52D. Nomination of beneficiary of pre-2006 discretionary trust for land tax purposes 52E. Land tax for discretionary trust with nominated beneficiary 52F. Nomination of PPR beneficiary of unit trust scheme or discretionary trust for land tax purposes 52G. Land tax for PPR land if nominated PPR beneficiary 52H. Trustee's right of reimbursement 52I. All trustees to notify Commissioner by 31 December 2005. 52J. Ongoing requirements for trustees to notify Commissioner 53. Limitation of deduction on account of mortgage 54. Mortgagee in possession liable as owner 55, 56. Repealed PART V-PAYMENT AND ENFORCEMENT OF TAX 57. Dates for payment of tax to be stated in notice of assessment 58. Where tax unpaid fourteen days after due date 58A. Additional tax where assessment amended 59. Tax to be recovered by Commissioner 60. Proceedings for the recovery of tax 61. Appearance of Commissioner or legal practitioner or employee in proceedings 62. Service of court process 63. Notices to bind future owners 64. Procedure when name of owner of land cannot be ascertained 65. Provisions when full taxation not paid during life-time 66. Tax to be a first charge on land 67. Statute of limitations not to bar remedy 68. Act not to limit operation of the Crown Proceedings Act 69. Remedy against lessee mortgagee or occupier if taxpayer makes default 70. Repealed 71. Contracts to evade tax void 72. Power to require information, documents and things, and attendance 73. Powers of Supreme Court if non-compliance with section 72. 73A. Power of entry 73B. Self-incrimination PART VI-GENERAL 74. Service of documents 75. When is service effective? 76-82. Repealed Penalties 83. Penalty for refusing to give evidence, making false return, evading tax etc. 84. Double tax payable where returns not rendered 85. Penalty for obstructing employee or breach of Act Miscellaneous Provisions 86. Stating case for opinion of Supreme Court 87. Recovery of penalties 88. Right of person paying tax to recover from person liable 89. Repealed 90. If too little tax paid deficiency to be made up 90AA. Refund of tax 90A. Refunds to be paid to person entitled 90B. Application of section 90A to proceedings 91. Time to pay-extensions and instalments 91A. Release or postponement of land tax in cases of taxpayers in necessitous circumstances 91AB. Repealed 91B. Powers of Commissioner to provide relief in certain cases of hardship 91C. Power of Board to provide relief in cases of hardship not covered by section 91B. 92. Certain evidence dispensed with 92A. Supreme Court-limitation of jurisdiction 93. Regulations 94. Power to extend time for doing anything under Act 95, 96. Repealed 97. Certificate as to land tax due on any land 98. Tax applicable to portion of land __________________ SCHEDULE 1-Repealed SCHEDULE 2. --------------- ENDNOTES 1. General Information 2. Table of Amendments 3. Explanatory Details