delete Land Tax Regulations 1912 (Amendment) (Provisional)
Amends the Land Tax Regulations 1912, which establish the administrative framework for federal land tax assessment, valuation, and collection. The provisional amendment updates definitions and compliance procedures.
These regulations impose unnecessary compliance costs on property owners, duplicate state-level land tax administration, and represent an outdated federal overreach into property rights. The original federal land tax was abolished in 1953, making the regulations obsolete. Keeping them perpetuates red tape that distorts property markets and disproportionately burdens rural landowners with higher relative compliance costs.