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.