| Title |
1. | Short Title. |
2. | Interpretation.
(1.) | Land-tax and Income-tax. |
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3. | Proviso to section 10 of "The Land and Income Assessment Acts Amendment Act, 1893." |
4. | Seotion 25 of the principal Act amended.
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5. | Non-resident agent to obtain license to carry on business in lieu of paying income-tax.
(3.) | Additional Exemptions from Tax. |
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6. | Additional exemptions.
(4.) | Land-tax in respect of Native Land. |
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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. |