sec.23Deceased estates

sec.23 Deceased estates

This section applies if an estate administrator owns land in that capacity when a liability for land tax arises. The estate administrator may give the commissioner a request, in the approved form, to assess the relevant beneficiaries as if they were the owners of the land. If a request is made under subsection (2) and the commissioner is satisfied this section applies, for this Act— each relevant beneficiary is taken to be the owner of part of the land in proportion to the beneficiary’s interest in the land; and the estate administrator is taken not to be the owner of the land. To the extent subsection (3) does not apply to the land, if the estate administrator would, apart from this section, be liable to pay land tax on the land, then, for the purpose of assessing a liability for land tax, until the administration of the estate is complete— the deceased person is taken to be the owner of the land; and the estate administrator is taken not to be the owner of the land. Land that is taken to be owned by the deceased person under subsection (4) (a) , or a part of that land, is exempt land, for the purpose of assessing a liability for land tax arising on the next 30 June after the date of death, if— as at the last 30 June before the date of death, the land or part was exempt land; and as at the next 30 June after the date of death— the land or part is not being used and has not been used since the date of death; or the land or part is being used, and has been used since the date of death, only for a purpose for which it was being used on the last 30 June before the date of death. A reference in subsection (5) to the next 30 June after the date of death is, if the date of death is 30 June, a reference to that day. In this section— estate administrator means— an executor or administrator of a deceased estate; or a trustee of a trust created under a will. relevant beneficiary means a beneficiary of the deceased estate or trust who has an interest in the land when a liability for land tax arises. s 23 amd 2018 No. 27 s 55 (sec.23-ssec.1) This section applies if an estate administrator owns land in that capacity when a liability for land tax arises. (sec.23-ssec.2) The estate administrator may give the commissioner a request, in the approved form, to assess the relevant beneficiaries as if they were the owners of the land. (sec.23-ssec.3) If a request is made under subsection (2) and the commissioner is satisfied this section applies, for this Act— each relevant beneficiary is taken to be the owner of part of the land in proportion to the beneficiary’s interest in the land; and the estate administrator is taken not to be the owner of the land. (sec.23-ssec.4) To the extent subsection (3) does not apply to the land, if the estate administrator would, apart from this section, be liable to pay land tax on the land, then, for the purpose of assessing a liability for land tax, until the administration of the estate is complete— the deceased person is taken to be the owner of the land; and the estate administrator is taken not to be the owner of the land. (sec.23-ssec.5) Land that is taken to be owned by the deceased person under subsection (4) (a) , or a part of that land, is exempt land, for the purpose of assessing a liability for land tax arising on the next 30 June after the date of death, if— as at the last 30 June before the date of death, the land or part was exempt land; and as at the next 30 June after the date of death— the land or part is not being used and has not been used since the date of death; or the land or part is being used, and has been used since the date of death, only for a purpose for which it was being used on the last 30 June before the date of death. (sec.23-ssec.6) A reference in subsection (5) to the next 30 June after the date of death is, if the date of death is 30 June, a reference to that day. (sec.23-ssec.7) In this section— estate administrator means— an executor or administrator of a deceased estate; or a trustee of a trust created under a will. relevant beneficiary means a beneficiary of the deceased estate or trust who has an interest in the land when a liability for land tax arises.