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Section 46J - Land Tax Act 2005 - Trustee's right of reimbursement — Zoe

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Land Tax Act 2005

46JTrustee's right of reimbursement

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46J Trustee's right of reimbursement A trustee of a trust who pays any land tax assessed on land subject to the trust under Division 2A or 2AB is entitled to recoup the amount of the tax from any trust property that is subject to the trust or any like trust. S. 46K (Heading) amended by No. 24/2025 s. 19(1). S. 46K inserted by No. 85/2005 s. 27.

Previous sectionSch 1Asets out examples of how the absentee proportion of interests in land subject to a trust that is in a chain of trusts is calculated.Next section46KRequirements for trustees and other persons to notify Commissioner