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Land Tax Act 2000
13Payment by instalments
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13 Payment by instalments
(1) [Section 13 Subsection (1) amended by No. 8 of 2021, s. 15, Applied:01 Jul 2021] If the amount of land tax payable in any financial year exceeds $500, the Commissioner may accept payment of land tax for that financial year in 3 instalments.
(2) If a taxpayer fails to pay the first or second instalment, the Commissioner may require the taxpayer to pay the full amount within a specified period.