π’ Land and Income Tax Department, Head Office
ⓘcURL request stats
Status: 200Connected to 202.175.131.219 via HTTPS in 0.0237 seconds
Downloaded 10.9053 kB
Done in 0.1416 seconds
Raw data from Axiell backend
Array
(
[entityType] => ITEM
[entity] => Array
(
[contextId] => aims
[description] => Array
(
[0] => The Land and Income Tax Department was responsible for the assessment and collection of land taxes and income taxes.
)
[id] => AEYE
[idSort] => AEYE
[name] => Land and Income Tax Department, Head Office
[custom] => Array
(
[custom1] => The establishment date of the Land and Income Tax Department is based on the enactment of the Land Tax Act 1878, 29 October 1878.
[custom2] =>
- New Zealand Legal Information Institute website, http://www.nzlii.org/ (accessed 26 January 2011).
- New Zealand Electronic Text Centre, http://www.nzetc.org/ (accessed 26 January 2011).
- New Zealand Official Handbook 1892, Government Printer, Wellington, 1892.
- New Zealand Official Yearbook 1915, Government Printer, Wellington, 1915.
)
[identifier] => Array
(
[priref] => Array
(
[0] => 2590
)
)
[agentControlRelation] => Array
(
[0] => Array
(
[name] => Realm of New Zealand
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1947-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[normalizedValue] => 1952-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[itemType] => Organisation
[relationHasSource] => A0020
)
[1] => Array
(
[name] => Dominion of New Zealand
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1907-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[normalizedValue] => 1947-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[itemType] => Organisation
[relationHasSource] => A0009
)
[2] => Array
(
[name] => Self-Governing Colony of New Zealand
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1878-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[normalizedValue] => 1907-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[itemType] => Organisation
[relationHasSource] => A0005
)
)
[agentMandateDisEstablishing] => Inland Revenue Department Act 1952
[agentMandateEstablishing] => Land-Tax Act 1878
[agentMandateOther] => Array
(
[0] => Land and Income Tax (Annual) Act 1938
[1] => Land and Income Tax Act 1923
[2] => Land and Income Tax (Annual) Act 1937
[3] => Land and Income Tax (Annual) Act 1936
[4] => Land and Income Tax (Annual) Act 1935
[5] => Property Assessment Act Amendment Act 1881
[6] => Property Assessment Act Amendment Act 1880
[7] => Land and Income Tax (Annual) Act 1939
[8] => Land and Income Tax (Annual) Act 1930
[9] => Land and Income Tax (Annual) Act 1934
[10] => Land and Income Assessment Act 1891
[11] => Land and Income Tax (Annual) Act 1933
[12] => Land and Income Tax (Annual) Act 1931
[13] => Land and Income Tax Amendment 1945
[14] => Land and Income Tax Amendment Act 1931
[15] => Land and Income Tax Amendment Act 1930
[16] => Land and Income Assessment Act Amendment Act 1892
[17] => Land and Income Tax Amendment Act 1935
[18] => Land and Income Tax (Annual) Act 1927
[19] => Land and Income Tax (Annual) Act 1926
[20] => Land and Income Tax (Annual) Act 1925
[21] => Land and Income Tax (Annual) Act 1924
[22] => Land and Income Tax (Annual) Act 1929
[23] => Land and Income Tax (Annual) Act 1928
[24] => Land and Income Assessment Amendment Act 1913
[25] => Land and Income Tax (Annual) Act 1923
[26] => Land and Income Tax Act 1915
[27] => Property Assessment Act 1885 Amendment Act 1886
[28] => Land and Income Tax (Annual) Act 1920
[29] => Land and Income Assessment Amendment Act 1912
[30] => Property Assessment Acts Amendment Act 1883
[31] => Land and Income Tax Amendment 1952
[32] => Land and Income Tax Amendment 1950
[33] => Land and Income Tax (Annual) Act 1952
[34] => Land and Income Tax (Annual) Act 1951
[35] => Land and Income Tax (Annual) Act 1950
[36] => Land and Income Tax Amendment 1929
[37] => Property Assessment Act 1885
[38] => Land and Income Tax (Annual) 1932
[39] => Land and Income Assessment Act 1908
[40] => Land and Income Assessment Acts Amendment Act 1897
[41] => Land and Income Assessment Act 1907
[42] => Land and Income Tax Amendment 1920
[43] => Land and Income Assessment Acts Amendment Act 1893
[44] => Land and Income Tax (Annual) Act 1949
[45] => Land and Income Assessment Acts Amendment Act 1894
[46] => Land and Income Tax (Annual) Act 1948
[47] => Land and Income Assessment Acts Amendment Act 1895
[48] => Land and Income Tax (Annual) Act 1947
[49] => Land and Income Tax (Annual) Act 1946
[50] => Land and Income Assessment Act 1900
[51] => Land and Income Tax (Annual) Act 1941
[52] => Land and Income Tax (Annual) Act 1940
[53] => Land and Income Tax (Annual) Act 1945
[54] => Land and Income Tax (Annual) Act 1944
[55] => Property Tax Act 1879
[56] => Land and Income Tax (Annual) Act 1943
[57] => Land and Income Tax (Annual) 1919
[58] => Land and Income Tax (Annual) Act 1942
[59] => Land and Income Tax Amendment Act 1922
[60] => Land and Income Tax Amendment 1932
[61] => Land and Income Tax Amendment 1933
[62] => Land and Income Tax Amendment 1939
[63] => Land and Income Tax Amendment Act 1927
[64] => Land and Income Tax Amendment Act 1926
[65] => Land and Income Assessment Act Amendment Act 1903
[66] => Land and Income Tax Amendment Act 1925
[67] => Land and Income Tax Amendment Act 1924
)
[agentType] => Central government
[authorityRelation] => Array
(
[0] => Array
(
[name] => DA576
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2026-08-02T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA576
)
[1] => Array
(
[name] => DA558
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2026-05-17T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA558
)
[2] => Array
(
[name] => DA278
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2017-03-26T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA278
)
[3] => Array
(
[name] => DA169
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2015-02-01T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA169
)
[4] => Array
(
[name] => DA102
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2015-10-01T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA102
)
[5] => Array
(
[name] => DA101
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2015-10-01T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA101
)
[6] => Array
(
[name] => DA100
[type] => covered_by
[hasEndDate] => Array
(
[type] => ExpiryDate
[normalizedValue] => 2015-10-01T00:00:00.0Z
)
[itemType] => Disposal Authority
[relationHasTarget] => DA100
)
[7] => Array
(
[name] => Valuation of land
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1879-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[dateQualifier] => Array
(
[0] => current
)
)
[itemType] => Function
[relationHasTarget] => F0125
)
[8] => Array
(
[name] => Colonial Treasurer
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1841-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[normalizedValue] => 1907-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[itemType] => Jurisdiction
[relationHasTarget] => J0185
)
[9] => Array
(
[name] => Finance
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1907-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[dateQualifier] => Array
(
[0] => current
)
)
[itemType] => Jurisdiction
[relationHasTarget] => J0092
)
[10] => Array
(
[name] => Land and Income Tax
[type] => controlled_by
[hasBeginningDate] => Array
(
[normalizedValue] => 1906-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[normalizedValue] => 1952-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[itemType] => Jurisdiction
[relationHasTarget] => J0090
)
)
[digitalRecordInArchive] =>
[hasBeginningDate] => Array
(
[type] => YearStart
[normalizedValue] => 1878-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[hasEndDate] => Array
(
[type] => YearEnd
[normalizedValue] => 1952-01-01T00:00:00.0Z
[dateQualifier] => Array
(
[0] => exact
[1] => yearOnly
)
)
[history] => Establishment
The Land and Income Tax Department was established on 29 October 1878 as the Land-Tax Department, when the roles and responsibilities of the Land Tax Commissioner and the Deputy Land Tax Commissioner were created under the provisions of the Land Tax Act 1878. The Department provided the machinery required for the Commissioner and Deputy Commissioner to carry out their responsibilities.
A change in government in 1879 led to a change in the taxation system, and the levying of taxes moved from land to property. The Property-Tax Act 1879 came into force on 1 April 1880, and the department was renamed the Property-Tax Department.
The taxation system was changed again in 1891 when taxes were assessed on land and income instead of property. On the passage of the Land and Income Assessment Act 1891, the Property-Tax Department was renamed the Land and Income Tax Department.
Functions and Structure
At various times, the Land and Income Tax Department was responsible for the administration of:
- the Land Tax Acts and Amendments up to 1952;
- the Property Tax Act and Property Assessment Acts and Amendments;
- the Land and Income Tax Acts and Amendments up to 1952;
- the Land and Income Assessment Acts and Amendments up to 1952;
- the Land and Income Tax (Annual) Acts up to 1952.
These Acts and Amendments gave the Commissioner of Taxes, and Deputy Commissioner of Taxes, the power and authority to fix the rates of land tax and income tax, for the assessment and collection of taxes, the imposition of penalties on late tax payments, and the recovery of defaulted taxes (through the courts if required).
Between 1879 and 1896 the Department was also responsible for the valuation of land, which was required for the assessment of land and property taxes. This function was taken over by the Valuation Department (known as Valuation New Zealand from 1987) in 1896.
The Land and Income Tax Department was administered by the Commissioner of Taxes, who was assisted by a Deputy Commissioner of Taxes and Chief Clerk. Departmental staff included Accountants, Clerks, Cadets, and Receivers of Tax. Assessments for income tax and all matters connected were it were entirely confidential, but the land assessment was necessarily public, and in the administration of the Department the two branches were kept distinct as far as possible.1
Disestablishment
The Land and Income Tax Department ceased operations on 31 October 1952. Under the Inland Revenue Department Act 1952, the operations of the Land and Income Department were merged with the Stamp Duties Office to form the Inland Revenue Department which opened on 1 November 1952.
- The Cyclopedia of New Zealand [Wellington District], The Cyclopedia Company Limited, Wellington, 1897, from the New Zealand Electronic Text Centre website, http://www.nzetc.org/tm/scholarly/tei-Cyc01Cycl-t1-body-d3-d15-d6.html (accessed 26 January 2011).
Show History
Establishment
The Land and Income Tax Department was established on 29 October 1878 as the Land-Tax Department, when the roles and responsibilities of the Land Tax Commissioner and the Deputy Land Tax Commissioner were created under the provisions of the Land Tax Act 1878. The Department provided the machinery required for the Commissioner and Deputy Commissioner to carry out their responsibilities.
A change in government in 1879 led to a change in the taxation system, and the levying of taxes moved from land to property. The Property-Tax Act 1879 came into force on 1 April 1880, and the department was renamed the Property-Tax Department.
The taxation system was changed again in 1891 when taxes were assessed on land and income instead of property. On the passage of the Land and Income Assessment Act 1891, the Property-Tax Department was renamed the Land and Income Tax Department.
Functions and Structure
At various times, the Land and Income Tax Department was responsible for the administration of:
- the Land Tax Acts and Amendments up to 1952;
- the Property Tax Act and Property Assessment Acts and Amendments;
- the Land and Income Tax Acts and Amendments up to 1952;
- the Land and Income Assessment Acts and Amendments up to 1952;
- the Land and Income Tax (Annual) Acts up to 1952.
These Acts and Amendments gave the Commissioner of Taxes, and Deputy Commissioner of Taxes, the power and authority to fix the rates of land tax and income tax, for the assessment and collection of taxes, the imposition of penalties on late tax payments, and the recovery of defaulted taxes (through the courts if required).
Between 1879 and 1896 the Department was also responsible for the valuation of land, which was required for the assessment of land and property taxes. This function was taken over by the Valuation Department (known as Valuation New Zealand from 1987) in 1896.
The Land and Income Tax Department was administered by the Commissioner of Taxes, who was assisted by a Deputy Commissioner of Taxes and Chief Clerk. Departmental staff included Accountants, Clerks, Cadets, and Receivers of Tax. Assessments for income tax and all matters connected were it were entirely confidential, but the land assessment was necessarily public, and in the administration of the Department the two branches were kept distinct as far as possible.1
Disestablishment
The Land and Income Tax Department ceased operations on 31 October 1952. Under the Inland Revenue Department Act 1952, the operations of the Land and Income Department were merged with the Stamp Duties Office to form the Inland Revenue Department which opened on 1 November 1952.
- The Cyclopedia of New Zealand [Wellington District], The Cyclopedia Company Limited, Wellington, 1897, from the New Zealand Electronic Text Centre website, http://www.nzetc.org/tm/scholarly/tei-Cyc01Cycl-t1-body-d3-d15-d6.html (accessed 26 January 2011).
- New Zealand Legal Information Institute website, http://www.nzlii.org/ (accessed 26 January 2011).
- New Zealand Electronic Text Centre, http://www.nzetc.org/ (accessed 26 January 2011).
- New Zealand Official Handbook 1892, Government Printer, Wellington, 1892.
- New Zealand Official Yearbook 1915, Government Printer, Wellington, 1915.
Show Other Mandates
- Land and Income Tax (Annual) Act 1938
- Land and Income Tax Act 1923
- Land and Income Tax (Annual) Act 1937
- Land and Income Tax (Annual) Act 1936
- Land and Income Tax (Annual) Act 1935
- Property Assessment Act Amendment Act 1881
- Property Assessment Act Amendment Act 1880
- Land and Income Tax (Annual) Act 1939
- Land and Income Tax (Annual) Act 1930
- Land and Income Tax (Annual) Act 1934
- Land and Income Assessment Act 1891
- Land and Income Tax (Annual) Act 1933
- Land and Income Tax (Annual) Act 1931
- Land and Income Tax Amendment 1945
- Land and Income Tax Amendment Act 1931
- Land and Income Tax Amendment Act 1930
- Land and Income Assessment Act Amendment Act 1892
- Land and Income Tax Amendment Act 1935
- Land and Income Tax (Annual) Act 1927
- Land and Income Tax (Annual) Act 1926
- Land and Income Tax (Annual) Act 1925
- Land and Income Tax (Annual) Act 1924
- Land and Income Tax (Annual) Act 1929
- Land and Income Tax (Annual) Act 1928
- Land and Income Assessment Amendment Act 1913
- Land and Income Tax (Annual) Act 1923
- Land and Income Tax Act 1915
- Property Assessment Act 1885 Amendment Act 1886
- Land and Income Tax (Annual) Act 1920
- Land and Income Assessment Amendment Act 1912
- Property Assessment Acts Amendment Act 1883
- Land and Income Tax Amendment 1952
- Land and Income Tax Amendment 1950
- Land and Income Tax (Annual) Act 1952
- Land and Income Tax (Annual) Act 1951
- Land and Income Tax (Annual) Act 1950
- Land and Income Tax Amendment 1929
- Property Assessment Act 1885
- Land and Income Tax (Annual) 1932
- Land and Income Assessment Act 1908
- Land and Income Assessment Acts Amendment Act 1897
- Land and Income Assessment Act 1907
- Land and Income Tax Amendment 1920
- Land and Income Assessment Acts Amendment Act 1893
- Land and Income Tax (Annual) Act 1949
- Land and Income Assessment Acts Amendment Act 1894
- Land and Income Tax (Annual) Act 1948
- Land and Income Assessment Acts Amendment Act 1895
- Land and Income Tax (Annual) Act 1947
- Land and Income Tax (Annual) Act 1946
- Land and Income Assessment Act 1900
- Land and Income Tax (Annual) Act 1941
- Land and Income Tax (Annual) Act 1940
- Land and Income Tax (Annual) Act 1945
- Land and Income Tax (Annual) Act 1944
- Property Tax Act 1879
- Land and Income Tax (Annual) Act 1943
- Land and Income Tax (Annual) 1919
- Land and Income Tax (Annual) Act 1942
- Land and Income Tax Amendment Act 1922
- Land and Income Tax Amendment 1932
- Land and Income Tax Amendment 1933
- Land and Income Tax Amendment 1939
- Land and Income Tax Amendment Act 1927
- Land and Income Tax Amendment Act 1926
- Land and Income Assessment Act Amendment Act 1903
- Land and Income Tax Amendment Act 1925
- Land and Income Tax Amendment Act 1924
Show 64 items
- π’ Valuation New Zealand, National Office (1896 ‑ )
- πΌ Valuation of land (1879 ‑ )
- π Colonial Treasurer (1841 ‑ 1907)
- π Finance (1907 ‑ )
- π Land and Income Tax (1906 ‑ 1952)
- π Realm of New Zealand (1947 ‑ 1952)
- π Dominion of New Zealand (1907 ‑ 1947)
- π Self-Governing Colony of New Zealand (1878 ‑ 1907)