Review of Public Information Bulletins: Archived legislative commentary

Land and Income Tax (Annual) Act 1963

This commentary item was published in Public Information Bulletin Volume 1, September 1963.

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The Annual Act fixes the rates of Land Tax, Ordinary Income Tax, Social Security Income Tax, and Excess Retention Tax for the year of assessment commencing on 1.4.63 - i.e. for all taxpayers other than subsisting companies the rates apply in respect of tax payable on income derived during the year ending 31 March 1964, whilst for subsisting companies they apply to tax payable on income derived during the year ended 31 March 1963. The only alteration to the rates prescribed last year is that the rebate allowable for ordinary income tax purposes to individual taxpayers is increased from 5 percent to 7 1/2 percent, subject to a maximum of £75. There is no alteration to the company rates of tax. Land tax is again subject to the 50 percent rebate introduced last year.

Other pages in: Archived legislative commentary

• Stamp Duties Amendment Act 1968
• Income Tax (Export Incentive) Order 1968
• Unclaimed Money Act 1971
• Property Speculation Tax Act 1973
• Land and Income Tax Amendment Act (No. 2) 1972
• Land and Income Tax Amendment Act 1973
• Land and Income Tax Annual Act 1972
• Land and Income Tax Amendment Act 1971
• Land and Income Tax (Annual) Act 1971
• Gaming Duties Act 1971
• Estate and Gift Duties Amendment Act
• The Accident Compensation Self-Employed Levy Payment Regulations 1979
• New Double Tax Agreement with Australia 1972
• Double Taxation Relief (United Kingdom) Order 1966, Amendment No 1 (SR 1980/222)
• Income Tax Amendment Act 1979
• Income Tax Amendment Act 1978
• Land and Income Tax Amendment Act 1974
• Income Tax Withholding Payments Regulations 1975
• Income Tax (Withholding Payments) Regulations1975, Amendment No.1
• Income Tax Compensatory Export Incentive Allowance Act 1977
• Inland Revenue Department Act 1974
• Estate and Gift Duties Amendment Act 1976
• Companies Limitations of Distributions Regulations 1976
• Land and Income Tax Amendment Act (No. 2) 1974
• Land and Income Tax Amendment Act 1973
• Accident Compensation Act 1972
• Land and Income Tax Amendment Act (No. 2) 1972
• Land and Income Tax Amendment Act 1972
• Land and Income Tax Amendment Act (No. 2) 1969
• Land and Income Tax Amendment Act (No. 2) 1968
• Land and Income Tax Amendment Act (No. 2) 1967
• Land and Income Tax Amendment Act 1970
• Land and Income Tax Amendment Act 1969
• Land and Income Tax Amendment Act 1968
• Land and Income Tax (Annual) Act 1970
• Land and Income Tax (Annual) Act 1969
• Land and Income Tax (Annual) Act 1968
• Land and Income Tax (Annual) Act 1967
• Estate and Gift Duties Amendment Act 1969
• Estate and Gift Duties Act 1968
• Stamp Duties Amendment Act 1966
• Land and Income Tax (Annual) Act 1966
• Land and Income Tax Amendment Act 1966
• Land and Income Tax Amendment Act 1966 (budget proposals)
• Estate and Gift Duties Amendment Act 1966
• Land and Income Tax Amendment Act (No. 2) 1965
• Land and Income Tax Amendment Act 1965 (mining)
• Stamp Duties Amendment Act 1965
• Estate and Gift Duties Amendment Act 1965
• Land and Income Tax (Annual) Act 1965
• Land and Income Tax Amendment Act 1965
• Land and Income Tax Amendment Act 1965 (budget proposals)
• Land and Income Tax Amendment Act 1964 (absentee pensioners)
• Land and Income Amendment Act 1965 (farm equalisation scheme)
• Land and Income Tax Amendment Act (No. 3) 1968
• Land and Income Tax Amendment Act 1968
• Land and Income Tax Amendment Act (No. 3) 1968
• Estate and Gift Duties Act 1968
• The Income Tax (Export Incentive) Order 1965
• Stamp Duties Amendment Act 1964
• Land and Income Tax Amendment Act 1964 - Know-how payments and royalties from New Zealand
• Land and Income Tax Amendment Act 1964
• Land and Income Tax (Annual) (No 2) Act 1964
• Estate and Gift Duties Amendment Act 1964 (scale of rates)
• Estate and Gift Duties Amendment Act 1964
• Land and Income Tax Amendment Act 1963
• Land and Income Tax Amendment Act (No. 2) 1963
• Land and Income Tax Amendment Act (No. 2) 1963 (mining incentives)
• Estate and Gift Duties Amendment Act 1963
• Stamp Duties Amendment Act 1963
• Amusement Tax Amendment Act 1963

Date published: 06 Jul 2011

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