New Zealand: Acts affecting Native Lands, 1886, 1888-91 and 1894-95

New Zealand. Analysis

New Zealand. Analysis.

Title
1. Short Title.
2. Interpretation.
(1.) Land-tax and Income-tax.
3. Proviso to section 10 of "The Land and Income Assessment Acts Amendment Act, 1893."
4. Seotion 25 of the principal Act amended.
(2.) Non-resident Agents.
5. Non-resident agent to obtain license to carry on business in lieu of paying income-tax.
(3.) Additional Exemptions from Tax.
6. Additional exemptions.
(4.) Land-tax in respect of Native Land.
7. Native land occupied by other than a Maori liable to ordinary land-tax.
8. Mortgages held by Maoris also liable.
9. Occupier of land or mortgagor deemed agent of Maori owner.
10. Date from which such tax payable. Assessments validated.
11. Section 16 of principal Act modified.