s 41
In forceLimitation of matters to be dealt with in Income Tax Rating Acts and Land Tax Rating Acts
Part IVMoney Bills: Powers of Houses
41 Limitation of matters to be dealt with in Income Tax Rating Acts and Land Tax Rating Acts
An Income Tax Rating Act and a Land Tax Rating Act are to deal only with the fixing or declaration of the rate or rates of tax to be paid – in the case of an Income Tax Rating Act, in respect of incomes; and in the case of a Land Tax Rating Act, in respect of the taxable value of land.
An Income Tax Rating Act is to fix or declare the rate or rates of tax for one year only otherwise it is of no effect.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.