QLDIn ForceAct
Land Tax Act 2010
sec.63DWhat is a land tax windfall
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sec.63D What is a land tax windfall
A land tax windfall , in relation to taxable land on which invalid land tax is purportedly imposed for a financial year, is an amount equal to the total of the following— the invalid land tax; any assessed interest and penalty tax for the invalid land tax; any amount paid for late payment interest in relation to the invalid land tax. s 63D ins 2025 No. 15 s 14
- (a) the invalid land tax;
- (b) any assessed interest and penalty tax for the invalid land tax;
- (c) any amount paid for late payment interest in relation to the invalid land tax.