Land Tax Act 2010
sec.59Unpaid land tax is a debt
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sec.59 Unpaid land tax is a debt
Despite a disposition of taxable land on which land tax is imposed, the commissioner may recover unpaid land tax from the owner of the land for the time being as a debt. However, subsection (1) does not apply if— the unpaid land tax was imposed before the owner purchased the land; and the owner obtained a clearance certificate stating that, at the time of the purchase, there was no unpaid land tax on the land. (sec.59-ssec.1) Despite a disposition of taxable land on which land tax is imposed, the commissioner may recover unpaid land tax from the owner of the land for the time being as a debt. (sec.59-ssec.2) However, subsection (1) does not apply if— the unpaid land tax was imposed before the owner purchased the land; and the owner obtained a clearance certificate stating that, at the time of the purchase, there was no unpaid land tax on the land.
- (a) the unpaid land tax was imposed before the owner purchased the land; and
- (b) the owner obtained a clearance certificate stating that, at the time of the purchase, there was no unpaid land tax on the land.