Land Tax Act 2010
sec.63TLimitation period does not apply for particular reassessments
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sec.63T Limitation period does not apply for particular reassessments
This section applies if— invalid land tax is purportedly imposed on taxable land for a financial year; and a person makes a claim for a land tax windfall in relation to the land for the financial year. Despite the Administration Act , section 21 , a reassessment to decrease the person’s liability for the invalid land tax to nil may be made at any time. s 63T ins 2025 No. 15 s 14 (sec.63T-ssec.1) This section applies if— invalid land tax is purportedly imposed on taxable land for a financial year; and a person makes a claim for a land tax windfall in relation to the land for the financial year. (sec.63T-ssec.2) Despite the Administration Act , section 21 , a reassessment to decrease the person’s liability for the invalid land tax to nil may be made at any time.
- (a) invalid land tax is purportedly imposed on taxable land for a financial year; and
- (b) a person makes a claim for a land tax windfall in relation to the land for the financial year.