Land Tax Act 2000
SCHEDULE 1 - Savings and transSCHEDULE 1 - Savings and transitional
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SCHEDULE 1 - Savings and trans SCHEDULE 1 - Savings and transitional
1. Interpretation
In this Schedule,
repealed Act means the Land and Income Taxation Act 1910 .
2. Land tax payable for financial year 1 July 2000
Any land tax due and payable under the repealed Act for the financial year beginning 1 July 2000 is payable at the date or dates determined by the Commissioner under section 170 of the repealed Act.
3. Amendment of assessment
Any amendment of an assessment under the repealed Act for the financial year beginning on 1 July 2000 is to be made under the repealed Act.
4. Proceedings
Any proceedings instituted but not determined before the commencement of this Act for the recovery of land tax payable under the repealed Act are, on and after that commencement, to be determined under the repealed Act.