Royal Commission on the Taxation of Leasehold Estates in Crown Lands
Royal Commission on taxation of leasehold estates in Crown lands · Royal Commission on Crown Leaseholds
18 December 1918 – 9 October 1919
Inquired into the Commonwealth land tax on the owners of leasehold estates in Crown lands and whether it was equitable compared with the tax on freehold land.
How it came into existence
Appointed by Letters Patent dated 18 December 1918, signed by the Acting Prime Minister W. A. Watt. The commissioners were George Handley Knibbs, Commonwealth Statistician (chairman), Harris Adam Gray Gurry, President of the Land Appeal Court of New South Wales, and Henry Octavius Allan of the Victorian Lands Department. They were to inquire into the incidence of the tax, whether it was equitable having regard to the taxation of freehold, and whether another method should be adopted.
How it ended
Its report was presented to Parliament on 9 October 1919, ending the commission. Among other things it recommended competent tribunals for land tax valuation appeals.
Main functions
- Incidence of land tax on Crown leasehold estates
- Equity of the tax compared with freehold land
- Alternative methods of taxing Crown leaseholds
Where it sits
Last in the portfolio of Prime Minister's Department.
Lineage
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Sources
Primary sources
- Royal Commissions Regulations 2019 (as made), Schedule 1: Historical Royal Commissions (dates of Letters Patent)
- Commonwealth Gazette No. 195, 19 December 1918 (Letters Patent)
- Commonwealth Gazette No. 58, 15 May 1919 (Treasurer's statement: royal commission expenses under the Prime Minister's Department)