Land Tax Act 2010
sec.63FWhen liability for windfall tax arises
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sec.63F When liability for windfall tax arises
A person’s liability for windfall tax arises when the person makes a claim for a land tax windfall. For subsection (1) , a claim is made by a person on the following day— if the person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the day the commissioner is notified; if the person is taken to have made a claim under section 63E (2) (a) —the day the order is made; if the person is taken to have made a claim under section 63E (2) (b) —on the day written notice of the commissioner’s decision on the objection is given; if the person is taken to have made a claim under section 63E (2) (c) —the day after the payment day. s 63F ins 2025 No. 15 s 14 (sec.63F-ssec.1) A person’s liability for windfall tax arises when the person makes a claim for a land tax windfall. (sec.63F-ssec.2) For subsection (1) , a claim is made by a person on the following day— if the person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the day the commissioner is notified; if the person is taken to have made a claim under section 63E (2) (a) —the day the order is made; if the person is taken to have made a claim under section 63E (2) (b) —on the day written notice of the commissioner’s decision on the objection is given; if the person is taken to have made a claim under section 63E (2) (c) —the day after the payment day.
- (a) if the person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the day the commissioner is notified;
- (b) if the person is taken to have made a claim under section 63E (2) (a) —the day the order is made;
- (c) if the person is taken to have made a claim under section 63E (2) (b) —on the day written notice of the commissioner’s decision on the objection is given;
- (d) if the person is taken to have made a claim under section 63E (2) (c) —the day after the payment day.