delete Land Tax Regulations 1912 (Amendment) (Provisional)
An amendment to the 1912 Land Tax Regulations, which administered the federal land tax—a levy on unimproved land value abolished in 1953.
Retaining this instrument maintains an obsolete and nonsensical provision that serves no practical purpose but generates legal uncertainty and consumes administrative resources. It also perpetuates the memory of a coercive property tax that undermined investment, distorted land markets, and imposed deadweight compliance costs on landowners.