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 1889 | 31 Dec 1891 |
Subsequent Agencies:
Probate Branch (TA1674) | 01 Jul 1946 | 31 Dec 1957 |
Land Tax Branch (TA1676) | 01 Jul 1946 | 31 Dec 1957 |
Series Created By Agency:
TRE23 Registers of Consolidated Revenue received from Various Sources. | 01 Jan 1850 | 30 Jun 1952 |
TRE136 Duplicate Demands for Rural Police Rate, Franklin [Srd]. | 01 Jan 1892 | 31 Dec 1892 |
AE248 Cash Book for Fees for the Inspection of Machinery | 01 Apr 1897 | 01 Feb 1899 |
TRE86 Register of Special Authorities to Raise Money for Local Roads under Various Waste and Crown Lands Acts. | 01 Jan 1907 | 30 Sep 1926 |
TRE80 Registers of Revenue received from All Sources. | 01 Jul 1908 | 01 Jul 1943 |
TRE76/4 Valuation Rolls, Bruny. | 01 Jan 1910 | 31 Dec 1955 |
TRE76/9 Valuation Rolls, Deloraine. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/11 Valuation Rolls, Esperance. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/12 Valuation Rolls, Evandale. | 01 Jan 1910 | 31 Dec 1960 |
TRE76/13 Valuation Rolls, Fingal. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/15 Valuation Rolls, George Town. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/16 Valuation Rolls, Glamorgan. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/19 Valuation Rolls, Green Ponds. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/24 Valuation Rolls, Kingborough. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/27 Valuation Rolls, Launceston. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/28 Valuation Rolls, Lilydale. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/29 Valuation Rolls, Longford. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/30 Valuation Rolls, New Norfolk. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/32 Valuation Rolls, Penguin. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/35 Valuation Rolls, Queenstown. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/40 Valuation Rolls, Scottsdale. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/41 Valuation Rolls, Sorell. | 01 Jan 1910 | 31 Dec 1940 |
TRE76/42 Valuation Rolls, Spring Bay. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/43 Valuation Rolls, Strahan. | 01 Jan 1910 | 31 Dec 1959 |
TRE76/44 Valuation Rolls, Tasman. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/45 Valuation Rolls, Ulverstone. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/46 Valuation Rolls, Waratah. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/47 Valuation Rolls, Westbury. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/48 Valuation Rolls, Wynyard. | 01 Jan 1910 | 31 Dec 1984 |
TRE76/3 Valuation Rolls, Brighton. | 01 Jan 1911 | 31 Dec 1948 |
TRE76/6 Valuation Rolls, Campbell Town. | 01 Jan 1911 | 31 Dec 1956 |
TRE76/7 Valuation Rolls, Circular Head. | 01 Jan 1911 | 31 Dec 1956 |
TRE76/8 Valuation Rolls, Clarence. | 01 Jan 1911 | 31 Dec 1948 |
TRE76/10 Valuation Rolls, Devonport. | 01 Jan 1911 | 31 Dec 1950 |
TRE76/14 Valuation Rolls, Flinders Island. | 01 Jan 1911 | 31 Dec 1955 |
TRE76/20 Valuation Rolls, Hamilton. | 01 Jan 1911 | 31 Dec 1956 |
TRE76/23 Valuation Rolls, Kentish. | 01 Jan 1911 | 31 Dec 1941 |
TRE76/25 Valuation Rolls, King Island. | 01 Jan 1911 | 31 Dec 1957 |
TRE76/26 Valuation Rolls, Latrobe. | 01 Jan 1911 | 31 Dec 1916 |
TRE76/31 Valuation Rolls, Oatlands. | 01 Jan 1911 | 31 Dec 1956 |
TRE76/33 Valuation Rolls, Port Cygnet. | 01 Jan 1911 | 31 Dec 1940 |
TRE76/34 Valuation Rolls, Portland. | 01 Jan 1911 | 31 Dec 1940 |
TRE76/36 Valuation Rolls, Richmond. | 01 Jan 1911 | 31 Dec 1940 |
TRE76/37 Valuation Rolls, Ringarooma. | 01 Jan 1911 | 31 Dec 1940 |
TRE76/38 Valuation Rolls, Ross. | 01 Jan 1911 | 31 Dec 1959 |
TRE76/39 Valuation Rolls, St. Leonards. | 01 Jan 1911 | 31 Dec 1959 |
TRE76/49 Valuation Rolls, Zeehan. | 01 Jan 1911 | 31 Dec 1955 |
TRE76/21 Valuation Rolls, Hobart. | 01 Jan 1912 | 31 Dec 1955 |
TRE76/22 Valuation Rolls, Huon. | 01 Jan 1912 | 31 Dec 1941 |
TRE76/1 Valuation Rolls, Beaconsfield. | 01 Jan 1914 | 31 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 1915 | 31 Dec 1993 |
TRE76/2 Valuation Rolls, Bothwell. | 01 Jan 1915 | 31 Dec 1956 |
AE250 Index of Names and Probate File Numbers | 01 Jan 1917 | 31 Dec 1951 |
TRE158 Registers of Affidavits of Assets and Liabilities of Deceased Persons. | 01 Jan 1917 | 31 Dec 1985 |
AE249 Duty Levied on Deceased Estates under the Deceased Person's Estates Duties Act, 1915 | 01 Nov 1917 | 31 Dec 1921 |
TRE120 Register of the Receipt of Money from Tax on Totalisator Collections at Racing Club Meetings. | 07 Jul 1923 | 23 Apr 1953 |
AE518 Crown Law Opinions on Probate Duty | 27 Aug 1923 | 05 Oct 1982 |
TRE123 Register of Quarterly Returns of Liquor Tax Payments. | 01 Jan 1924 | 31 Dec 1951 |
TRE20 Cash Book of Receipts and Payments under Various Loan and Inscribed Stock Acts. | 01 Oct 1924 | 30 Sep 1928 |
TRE122 Register of Estate Agents' Licences issued. | 01 Jan 1927 | 31 Dec 1960 |
AE247 Register of Legal Opinions re Legal Opinions re the 'Deceased Persons Estate Duties Act, 1931 and Other Acts. | 01 Jan 1929 | 31 Dec 1975 |
TRE128 Butts of Licences to Sell Shares in Lottery Tickets. | 01 Jan 1935 | 31 Dec 1952 |
TRE129 Butts of Packet Licences issued for Various Ships. | 01 Jan 1935 | 31 Dec 1955 |
TRE124 Annual Returns of Liquor Tax paid by Holders of Wholesale Licences. | 01 Jan 1938 | 31 Dec 1941 |
TRE132 Duplicate Cash Book [Srd]. | 04 Oct 1938 | 02 Dec 1938 |
TRE125 Receipt Book. | 22 Jun 1944 | 06 Nov 1945 |
TRE76/17 Valuation Rolls, Glenorchy. | 01 Jan 1948 | 31 Dec 1948 |
TRE76/5 Valuation Rolls, Burnie. | 01 Jan 1949 | 31 Dec 1949 |
TRE76/18 Valuation Rolls, Gormanston. | 01 Jan 1949 | 31 Dec 1958 |