Cover image for Office of Taxes (Taxation Department)
Agency:
Office of Taxes (Taxation Department)
Agency Number:
Start Date:
01 Jan 1891
End Date:
31 Jul 1946
Description:
The Land Tax Department became the Office of Taxes in 1891, headed by a statutory Commissioner of Taxes. The workload of the Department was significantly expanded when it began to collect income tax on salaries under the Income Tax Act 1894. 

Other significant areas of State taxation that were the responsibility of the Department included lotteries and stamp duty while smaller sources of revenue included an amusements duty, liquor tax, totalisator receipts, bookmakers' commission, gaming and various other licences.

During the mid to late 1920's the Office of Taxes became known as the State Taxation Department. However, the Office of Taxes and the Inland Revenue Department continued to be used as alternative titles for the Department.

From 1923 the Commissioner of Taxes was also appointed the Deputy Federal Commissioner of Taxes. This marked a legislative arrangement under the Income Tax Collection Act 1923 whereby the State was responsible for collecting Federal as well as State income tax. 
 
As a war-time measure, in 1942 sole power to levy income tax was handed over to the Commonwealth and so from 1st July 1942 to 30th June 1946 the Taxation Department worked for the Commonwealth in collecting income tax in addition to collecting Tasmania's land tax and probate duties. This arrangement was scheduled for repeal in 1946. However, before this the Commonwealth declared it would continue to retain sole power for collecting income tax. 

The Taxation Department was to retain its Departmental status until 1946 when the newly appointed Acting State Commissioner of Taxes, David Robinson was authorised to disband it by administrative order. By July of that year two new branches had been formed in the Treasury Department to administer Probate and Land Tax.
Information Sources:
'From Commissariat to Treasury' by Heather Felton;;'A Guide to Tasmanian Government Administration' by RL Wettenhall;;Financial Statement of the Treasurer 1924-25, 1945-46
Legislation Administered:
Land Tax Act 1888, Income Tax Act 1894, Land Valuation Act 1909, Land & Income Taxation Act 1910, Deceased Persons Estate Duties Act 1904, 1915 & 1931, Income Tax Collection Act 1923
Legislation Creating:
Land Tax Act 1888
Legislation Abolishing Agency:
administrative action
Functions Performed:
Finance management
Previous Agencies:
Land Tax Department (TA1672)01 Jan 188931 Dec 1891
Subsequent Agencies:
Land Tax Branch (TA1676)01 Jul 194631 Dec 1957

Probate Branch (TA1674)01 Jul 194631 Dec 1957
Series Created By Agency:
TRE23 Registers of Consolidated Revenue received from Various Sources.01 Jan 185030 Jun 1952

TRE136 Duplicate Demands for Rural Police Rate, Franklin [Srd].01 Jan 189231 Dec 1892

AE248 Cash Book for Fees for the Inspection of Machinery01 Apr 189701 Feb 1899

TRE86 Register of Special Authorities to Raise Money for Local Roads under Various Waste and Crown Lands Acts.01 Jan 190730 Sep 1926

TRE80 Registers of Revenue received from All Sources.01 Jul 190801 Jul 1943

TRE76/4 Valuation Rolls, Bruny.01 Jan 191031 Dec 1955

TRE76/9 Valuation Rolls, Deloraine.01 Jan 191031 Dec 1984

TRE76/11 Valuation Rolls, Esperance.01 Jan 191031 Dec 1984

TRE76/12 Valuation Rolls, Evandale.01 Jan 191031 Dec 1960

TRE76/13 Valuation Rolls, Fingal.01 Jan 191031 Dec 1984

TRE76/15 Valuation Rolls, George Town.01 Jan 191031 Dec 1984

TRE76/16 Valuation Rolls, Glamorgan.01 Jan 191031 Dec 1984

TRE76/19 Valuation Rolls, Green Ponds.01 Jan 191031 Dec 1984

TRE76/24 Valuation Rolls, Kingborough.01 Jan 191031 Dec 1984

TRE76/27 Valuation Rolls, Launceston.01 Jan 191031 Dec 1984

TRE76/28 Valuation Rolls, Lilydale.01 Jan 191031 Dec 1984

TRE76/29 Valuation Rolls, Longford.01 Jan 191031 Dec 1984

TRE76/30 Valuation Rolls, New Norfolk.01 Jan 191031 Dec 1984

TRE76/32 Valuation Rolls, Penguin.01 Jan 191031 Dec 1984

TRE76/35 Valuation Rolls, Queenstown.01 Jan 191031 Dec 1984

TRE76/40 Valuation Rolls, Scottsdale.01 Jan 191031 Dec 1984

TRE76/41 Valuation Rolls, Sorell.01 Jan 191031 Dec 1940

TRE76/42 Valuation Rolls, Spring Bay.01 Jan 191031 Dec 1984

TRE76/43 Valuation Rolls, Strahan.01 Jan 191031 Dec 1959

TRE76/44 Valuation Rolls, Tasman.01 Jan 191031 Dec 1984

TRE76/45 Valuation Rolls, Ulverstone.01 Jan 191031 Dec 1984

TRE76/46 Valuation Rolls, Waratah.01 Jan 191031 Dec 1984

TRE76/47 Valuation Rolls, Westbury.01 Jan 191031 Dec 1984

TRE76/48 Valuation Rolls, Wynyard.01 Jan 191031 Dec 1984

TRE76/3 Valuation Rolls, Brighton.01 Jan 191131 Dec 1948

TRE76/6 Valuation Rolls, Campbell Town.01 Jan 191131 Dec 1956

TRE76/7 Valuation Rolls, Circular Head.01 Jan 191131 Dec 1956

TRE76/8 Valuation Rolls, Clarence.01 Jan 191131 Dec 1948

TRE76/10 Valuation Rolls, Devonport.01 Jan 191131 Dec 1950

TRE76/14 Valuation Rolls, Flinders Island.01 Jan 191131 Dec 1955

TRE76/20 Valuation Rolls, Hamilton.01 Jan 191131 Dec 1956

TRE76/23 Valuation Rolls, Kentish.01 Jan 191131 Dec 1941

TRE76/25 Valuation Rolls, King Island.01 Jan 191131 Dec 1957

TRE76/26 Valuation Rolls, Latrobe.01 Jan 191131 Dec 1916

TRE76/31 Valuation Rolls, Oatlands.01 Jan 191131 Dec 1956

TRE76/33 Valuation Rolls, Port Cygnet.01 Jan 191131 Dec 1940

TRE76/34 Valuation Rolls, Portland.01 Jan 191131 Dec 1940

TRE76/36 Valuation Rolls, Richmond.01 Jan 191131 Dec 1940

TRE76/37 Valuation Rolls, Ringarooma.01 Jan 191131 Dec 1940

TRE76/38 Valuation Rolls, Ross.01 Jan 191131 Dec 1959

TRE76/39 Valuation Rolls, St. Leonards.01 Jan 191131 Dec 1959

TRE76/49 Valuation Rolls, Zeehan.01 Jan 191131 Dec 1955

TRE76/21 Valuation Rolls, Hobart.01 Jan 191231 Dec 1955

TRE76/22 Valuation Rolls, Huon.01 Jan 191231 Dec 1941

TRE76/1 Valuation Rolls, Beaconsfield.01 Jan 191431 Dec 1949

TRE78 Affidavits of Assets and Liabilities of Deceased Persons Made in Accordance with the Deceased Persons' Estates Duties Acts 1915 and 1931.01 Jan 191531 Dec 1993

TRE76/2 Valuation Rolls, Bothwell.01 Jan 191531 Dec 1956

AE250 Index of Names and Probate File Numbers01 Jan 191731 Dec 1951

TRE158 Registers of Affidavits of Assets and Liabilities of Deceased Persons.01 Jan 191731 Dec 1985

AE249 Duty Levied on Deceased Estates under the Deceased Person's Estates Duties Act, 191501 Nov 191731 Dec 1921

TRE120 Register of the Receipt of Money from Tax on Totalisator Collections at Racing Club Meetings.07 Jul 192323 Apr 1953

AE518 Crown Law Opinions on Probate Duty27 Aug 192305 Oct 1982

TRE123 Register of Quarterly Returns of Liquor Tax Payments.01 Jan 192431 Dec 1951

TRE20 Cash Book of Receipts and Payments under Various Loan and Inscribed Stock Acts.01 Oct 192430 Sep 1928

TRE122 Register of Estate Agents' Licences issued.01 Jan 192731 Dec 1960

AE247 Register of Legal Opinions re Legal Opinions re the 'Deceased Persons Estate Duties Act, 1931 and Other Acts.01 Jan 192931 Dec 1975

TRE128 Butts of Licences to Sell Shares in Lottery Tickets.01 Jan 193531 Dec 1952

TRE129 Butts of Packet Licences issued for Various Ships.01 Jan 193531 Dec 1955

TRE124 Annual Returns of Liquor Tax paid by Holders of Wholesale Licences.01 Jan 193831 Dec 1941

TRE132 Duplicate Cash Book [Srd].04 Oct 193802 Dec 1938

TRE125 Receipt Book.22 Jun 194406 Nov 1945

TRE76/17 Valuation Rolls, Glenorchy.01 Jan 194831 Dec 1948

TRE76/5 Valuation Rolls, Burnie.01 Jan 194931 Dec 1949

TRE76/18 Valuation Rolls, Gormanston.01 Jan 194931 Dec 1958