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Section 34E - Land Tax Act 2005 - Who is liable for vacant residential land tax? — Zoe

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Land Tax Act 2005

34EWho is liable for vacant residential land tax?

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34E Who is liable for vacant residential land tax? (1) Subject to this section, the owner of VRT land is liable to pay vacant residential land tax on the land. (2) A mortgagee in possession who is deemed by section 17 to be an owner of VRT land is not liable to pay vacant residential land tax on the land. (3) The holder of a beneficial interest in a trust who is deemed by Division 2A or 2AB of Part 3 to be the owner of VRT land is not liable to pay vacant residential land tax on the land. S. 34F inserted by No. 28/2017 s. 53.

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