|
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. |