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Land Tax Act 2005
34JWhen must BTR special land tax be paid?
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34J When must BTR special land tax be paid?
The day specified in a notice of assessment of BTR special land tax must not be less than 14 days after the day the notice is served on the taxpayer.
Section 14 of the **Taxation Administration Act 1997** provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.
S. 34K inserted by No. 52/2021 s. 56.