SUPER-TAX ON LAND

Hokitika Guardian, 20 November 1929, Page 8

SUPER-TAX ON LAND

METHOD OF APPEAL. THE PR GOLD [j R E DESCRIBEIX WELLINGTON, Nov. 18. The Hon. G. W. Forbes, Minister of Lands, who took charge of the Land and Income Tax Amendment Act during its committee stage in the House of Rcpresctutativos, was asked 1h- the “Times” correspondent to-day ii’ the Appeal Board under the terms of the much discussed hardship clause has been appointed. The Minister replied that the personnel of this hoard wifi lie announced at an early date, and that the procedure for dealing with objections to special land .tax had been devised. Notices of assessment ol super . tax were issued, he explained, on or about November 5, allowing twenty-one days from the date of the notice for the lodging of objections. ' “The objections,” continued the Minister, “are required to he in writing and should state shortly and clearly the reasons for objection. The date specified will bo extended il warranted by special circumstances, sucli as the absence or illness of the taxpayer, but any application of this character should be made, if possible, by the date specified on the notice of assessment. If the ground of objection is that the hands in respect of which the special' land tax- has been assessed are not used or capable of being used for agricultural, or pastoral purposes, or that in the opinion of the taxpayer the tax has been wrongly computed, the Commissioner of Taxes will deal with the objection, but, if the ground taken is that payment of the tax will entail sei ions hardship to the taxpayer tlie Tax Commissioner will notify the taxpayer that his objection will be referred to the Commission to be set up to deal with such cases. The Commissioner will submit the objection to this investigating body with any supporting documents, such as a statement of assets and liabilities and profit and loss account. Tin* subsequent procedure will lie determined bv the Commission.”