sec.103Application of basis of liability provisions

sec.103 Application of basis of liability provisions

A basis of liability notice may be given in relation to a taxpayer’s liability for land tax for a financial year ending before or after the commencement. Subsections (3) and (4) apply in relation to a taxpayer’s pre-commencement liability. If an assessment of the pre-commencement liability was made before the commencement, the taxpayer is not required to comply with section 80B(2) in relation to the pre-commencement liability. If the taxpayer is given a basis of liability notice for the pre-commencement liability, section 80C does not apply to the taxpayer in relation to the pre-commencement liability. In this section— pre-commencement liability means a liability for land tax for a financial year ending before 1 July 2023. s 103 ins 2023 No. 18 s 18 (sec.103-ssec.1) A basis of liability notice may be given in relation to a taxpayer’s liability for land tax for a financial year ending before or after the commencement. (sec.103-ssec.2) Subsections (3) and (4) apply in relation to a taxpayer’s pre-commencement liability. (sec.103-ssec.3) If an assessment of the pre-commencement liability was made before the commencement, the taxpayer is not required to comply with section 80B(2) in relation to the pre-commencement liability. (sec.103-ssec.4) If the taxpayer is given a basis of liability notice for the pre-commencement liability, section 80C does not apply to the taxpayer in relation to the pre-commencement liability. (sec.103-ssec.5) In this section— pre-commencement liability means a liability for land tax for a financial year ending before 1 July 2023.