Tasmanian Government
LINC Tasmania
Tasmania's Heritage

Agency Details

Agency Number: TA1673
Title: OFFICE OF TAXES (TAXATION DEPARTMENT)
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:
• 9 FINANCE MANAGEMENT [1]
Previous Agencies:
• TA1672 LAND TAX DEPARTMENT 01 Jan 1889 31 Dec 1891
Subsequent Agencies:
• TA1674 PROBATE BRANCH 01 Jul 1946 31 Dec 1957
• TA1676 LAND TAX BRANCH 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
• TRE76/42  VALUATION ROLLS, SPRING BAY. 01 Jan 1910 31 Dec 1984
• TRE76/41  VALUATION ROLLS, SORELL. 01 Jan 1910 31 Dec 1940
• 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
• TRE76/2  VALUATION ROLLS, BOTHWELL. 01 Jan 1915 31 Dec 1956
• 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
• 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