VICIn ForceAct
Land Tax Act 2005
34GOwner of land subject to vacant residential land tax must notify Commissioner
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34G Owner of land subject to vacant residential land tax must notify Commissioner
S. 34G(1) amended by No. 48/2025 s. 34.
(1) An owner of VRT land (other than an owner referred to in section 34E(2) or (3)) must lodge a written notice with the Commissioner before 15 February in each year.
(2) A notice under this section must—
(a) be in the form and contain the information determined by the Commissioner; and
(b) be accompanied by any documents or other evidence determined by the Commissioner.
Pt 2 Div. 7 (Heading and ss 34H–34K) inserted by No. 52/2021 s. 56.