AustLII Tasmanian Consolidated Acts

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CONSTITUTION ACT 1934 - SECT 41

41. Limitation of matters to be dealt with in Income Tax Rating Acts and Land Tax Rating Acts

      (1) An Income Tax Rating Act and a Land Tax Rating Act are to deal only with the fixing or declaration of the rate or rates of tax to be paid –

(a) in the case of an Income Tax Rating Act, in respect of incomes; and

(b) in the case of a Land Tax Rating Act, in respect of the taxable value of land.

      (2) An Income Tax Rating Act is to fix or declare the rate or rates of tax for one year only otherwise it is of no effect.


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