sec.63GWho is liable to pay windfall tax

sec.63G Who is liable to pay windfall tax

Windfall tax must be paid by— if a person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the person; or if a person is taken to have made a claim under section 63E (2) (a) —the person required to be repaid under the order; or if a person is taken to have made a claim under section 63E (2) (b) —the person who made the objection; or if a person is taken to have made a claim under section 63E (2) (c) —the person who does not pay the amount by the payment day. A reference in subsection (1) to the person by whom windfall tax must be paid includes a reference to— if the purported liability for invalid land tax for which windfall tax is imposed was assessed under section 22 (4) as if the land were owned by 1 co-owner—each co-owner of the land when the purported liability arose; or if the person’s liability for invalid land tax for which windfall tax is imposed was assessed under section 22A (1) as if the land were owned by 1 person—each trustee of the trust when the purported liability arose. s 63G ins 2025 No. 15 s 14 (sec.63G-ssec.1) Windfall tax must be paid by— if a person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the person; or if a person is taken to have made a claim under section 63E (2) (a) —the person required to be repaid under the order; or if a person is taken to have made a claim under section 63E (2) (b) —the person who made the objection; or if a person is taken to have made a claim under section 63E (2) (c) —the person who does not pay the amount by the payment day. (sec.63G-ssec.2) A reference in subsection (1) to the person by whom windfall tax must be paid includes a reference to— if the purported liability for invalid land tax for which windfall tax is imposed was assessed under section 22 (4) as if the land were owned by 1 co-owner—each co-owner of the land when the purported liability arose; or if the person’s liability for invalid land tax for which windfall tax is imposed was assessed under section 22A (1) as if the land were owned by 1 person—each trustee of the trust when the purported liability arose.

• (a) if a person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the person; or
• (b) if a person is taken to have made a claim under section 63E (2) (a) —the person required to be repaid under the order; or
• (c) if a person is taken to have made a claim under section 63E (2) (b) —the person who made the objection; or
• (d) if a person is taken to have made a claim under section 63E (2) (c) —the person who does not pay the amount by the payment day.
• (a) if the purported liability for invalid land tax for which windfall tax is imposed was assessed under section 22 (4) as if the land were owned by 1 co-owner—each co-owner of the land when the purported liability arose; or