Federal Land Tax Office
November 1910 – 1914
Renamed Federal Taxation Office in 1914.
Office of the Commonwealth land tax commissioner that assessed and collected the federal land tax on large landholdings; it was the first Commonwealth taxation office.
Names over time
- Federal Land Tax Office1910–1914
- Federal Taxation Office1914–1973
- Australian Taxation Office1973–present
How it came into existence
Set up within the Treasury portfolio in November 1910 to administer the Land Tax Assessment Act 1910 and the Land Tax Act 1910, which imposed a progressive federal tax on the unimproved value of large landholdings; it was headed by a Commissioner appointed under the Assessment Act.
- Land tax administration
Legislation: Land Tax Assessment Act 1910
How it ended
Became the Federal Taxation Office in 1914 when the Commissioner took on estate duty and, from 1915, income tax, becoming the Commissioner of Taxation.
Main functions
- Assessment and collection of federal land tax
- Valuation of landholdings for tax purposes
- Administration of the Land Tax Assessment Act 1910
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.