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Land Tax Act 2000
14Joint owners
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14 Joint owners
(1) Land tax is payable by joint owners of land.
(2) Joint owners are –
(a) taken to be a single taxpayer; and
(b) jointly and severally liable for the full payment of the tax without regard to the relative shares or interests in the land.
(3) [Section 14 Subsection (3) inserted by No. 16 of 2022, s. 7, Applied:01 Jul 2022] For the purposes of Division 1A and the determination of foreign investor land tax within the meaning of that Division, subsection (2)(a) does not apply.