21Use of valuations

21 Use of valuations (1) For the purposes of assessing land tax, the Commissioner may use— S. 21(1)(a) amended by Nos 69/2011 s. 36(a), 40/2014 s. 15, 50/2024 s. 96(c). (a) valuations made by the Valuer‑General under the **Valuation of Land Act 1960**; or S. 21(1)(b) amended by No. 69/2011 s. 36(b), substituted by No. 50/2024 s. 96(d). (b) other valuations made for and on behalf of the Commissioner by the Valuer‑General or a valuer nominated by the Valuer-General. S. 21(2) inserted by No. 68/2007 s. 9. (2) Without limiting subsection (1), the Commissioner may— (a) use a valuation made under the **Valuation of Land Act 1960** that has determined the value of each separate occupancy on land; and (b) include in a notice of assessment a description of the occupancy on land. S. 21(3) inserted by No. 68/2007 s. 9. (3) A valuation of occupancy on land made under the **Valuation of Land Act 1960** is deemed to be a valuation of land for the purposes of this Act. S. 21A inserted by No. 84/2006 s. 10, repealed by No. 67/2017 s. 77.