Land Tax Act 2010
sec.44Reassessment—demolition or renovations
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sec.44 Reassessment—demolition or renovations
This section applies if— a person’s liability for land tax for a financial year (the relevant year ) is assessed on the basis that land is taken to be used as a person’s home under section 38 ; and the person does not resume using the land as the person’s principal place of residence before a liability for land tax arises for the next financial year. The person must give notice to the commissioner stating the person is not using the land as his or her principal place of residence. Under the Administration Act , the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. The notice mentioned in subsection (2) must be given within 28 days after the day the liability mentioned in subsection (1) (b) arises. The commissioner must make a reassessment of the person’s liability for land tax for the relevant year on the basis that the land was not exempt land. (sec.44-ssec.1) This section applies if— a person’s liability for land tax for a financial year (the relevant year ) is assessed on the basis that land is taken to be used as a person’s home under section 38 ; and the person does not resume using the land as the person’s principal place of residence before a liability for land tax arises for the next financial year. (sec.44-ssec.2) The person must give notice to the commissioner stating the person is not using the land as his or her principal place of residence. Under the Administration Act , the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. (sec.44-ssec.3) The notice mentioned in subsection (2) must be given within 28 days after the day the liability mentioned in subsection (1) (b) arises. (sec.44-ssec.4) The commissioner must make a reassessment of the person’s liability for land tax for the relevant year on the basis that the land was not exempt land.
- (a) a person’s liability for land tax for a financial year (the relevant year ) is assessed on the basis that land is taken to be used as a person’s home under section 38 ; and
- (b) the person does not resume using the land as the person’s principal place of residence before a liability for land tax arises for the next financial year.