VICIn ForceAct
Land Tax Act 2005
61ANomination of works start date
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61A Nomination of works start date
(1) An owner of land who makes an application under section 61 may nominate a date on which the owner undertook any of the activities specified in subsection (2) in respect of the construction or renovation of a residence on the land.
(2) For the purposes of subsection (1), the following activities are specified—
(a) obtaining a quote for the renovation or construction;
(b) consulting an architect, a builder or a planner in respect of the renovation or construction;
(c) the preparation of an application for a permit under the **Planning and Environment Act 1987** for the development of the land that includes the construction or renovation;
(d) the preparation of an application for a building permit for the construction or renovation;
(e) any other similar preparatory activity for the construction or renovation.
(3) A nomination under subsection (1) must—
(a) be given to the Commissioner at the same time as the application; and
(b) be in writing; and
(c) include evidence of the activity.
(4) On receipt of a nomination under subsection (1), the Commissioner must decide—
(a) to accept the nomination, if the Commissioner is satisfied the nomination includes sufficient evidence that the specified activity has been undertaken; or
(b) to reject the nomination in any other case.
S. 61B inserted by No. 23/2022 s. 21.