sec.63KLand tax validly imposed on taxable land not affected by invalid land tax

sec.63K Land tax validly imposed on taxable land not affected by invalid land tax

This section applies in relation to assessments of land tax for taxable land for a financial year if invalid land tax was purportedly imposed on the land at the foreign surcharge rate mentioned in section 32 (1) (b) (ii) . An assessment of land tax at the general rate under section 32 (1) (b) (i) is taken to be, and to have always been, made separately from an assessment of land tax at a foreign surcharge rate, whether or not the assessments are the subject of the same assessment notice. The purported imposition of the invalid land tax does not affect— the validity of the assessment of land tax at the general rate under section 32 (1) (b) (i) for the taxable land for the financial year; or any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of land tax mentioned in paragraph (a) . s 63K ins 2025 No. 15 s 14 (sec.63K-ssec.1) This section applies in relation to assessments of land tax for taxable land for a financial year if invalid land tax was purportedly imposed on the land at the foreign surcharge rate mentioned in section 32 (1) (b) (ii) . (sec.63K-ssec.2) An assessment of land tax at the general rate under section 32 (1) (b) (i) is taken to be, and to have always been, made separately from an assessment of land tax at a foreign surcharge rate, whether or not the assessments are the subject of the same assessment notice. (sec.63K-ssec.3) The purported imposition of the invalid land tax does not affect— the validity of the assessment of land tax at the general rate under section 32 (1) (b) (i) for the taxable land for the financial year; or any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of land tax mentioned in paragraph (a) .

• (a) the validity of the assessment of land tax at the general rate under section 32 (1) (b) (i) for the taxable land for the financial year; or
• (b) any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of land tax mentioned in paragraph (a) .