106AImposition of absentee owner land tax surcharge

106A Imposition of absentee owner land tax surcharge (a) land tax was purportedly imposed in respect of a tax year on taxable land; and (b) the rate of land tax purportedly imposed on the taxable land was the rate set out in Part 4 or Part 5 of Schedule 1; and (c) the land tax was purportedly payable on or after 1 January 2018 and before 8 April 2024; and (d) the purported imposition of land tax at the rate referred to in paragraph (b) was invalid only because the provisions of this Act that purportedly imposed the land tax were to any extent invalid or inoperative under section 109 of the Constitution of the Commonwealth because of an inconsistency with a provision of an agreement given the force of law by section 5(1) of the International Tax Agreements Act 1953 of the Commonwealth. (2) Land tax is imposed on the taxable land to which subsection (1) applies. (3) The liability for land tax imposed under subsection (2) is taken to have arisen, and to have always arisen, at the same time as liability for the purported land tax would have arisen if the purported land tax had been validly imposed. (4) Land tax imposed under subsection (2) is payable by, and is taken to have always been payable by, the person who would have been liable for the purported land tax if the purported land tax had been validly imposed. (5) The amount of land tax payable under subsection (2) is the same amount, and is taken to have always been the same amount, as the amount of land tax that would have been payable if the purported land tax had been validly imposed. (6) The rights and liabilities of a person in relation to land tax imposed under subsection (2) are taken to be, and to have always been, the same as if the purported land tax had been validly imposed. (7) Any act or thing done or omitted to be done by a person in relation to the purported land tax has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to land tax imposed under subsection (2). (8) In this section— ***purported land tax***, in relation to taxable land, means land tax referred to in subsection (1) that was purportedly imposed on the taxable land.