sec.71Land tax may be paid by instalments

sec.71 Land tax may be paid by instalments

Despite the Administration Act , section 30 , land tax to which this division applies may be paid by the taxpayer in 3 instalments. If land tax is not paid by instalments under this division, it must be paid by the date provided for under the Administration Act , section 30 . A taxpayer may pay land tax by instalments only if the taxpayer elects to do so under section 72 . Each instalment must be paid— by the date for payment of the instalment stated in the assessment notice for the land tax; and despite the Administration Act , sections 29 and 29A , by direct debit. For subsection (3) (a) , the stated date for payment of the 3 instalments must be 45, 90 and 150 days, respectively, after the assessment notice is given to the taxpayer. The amount payable for each instalment is the amount stated in the assessment notice. Subsection (5) is subject to section 75 . A taxpayer who elects to pay land tax by instalments is not prevented from paying the full amount of the tax before the date (the last instalment date ) by which the last instalment must be paid. This section does not limit the Administration Act , sections 33 and 34 . (sec.71-ssec.1) Despite the Administration Act , section 30 , land tax to which this division applies may be paid by the taxpayer in 3 instalments. If land tax is not paid by instalments under this division, it must be paid by the date provided for under the Administration Act , section 30 . (sec.71-ssec.2) A taxpayer may pay land tax by instalments only if the taxpayer elects to do so under section 72 . (sec.71-ssec.3) Each instalment must be paid— by the date for payment of the instalment stated in the assessment notice for the land tax; and despite the Administration Act , sections 29 and 29A , by direct debit. (sec.71-ssec.4) For subsection (3) (a) , the stated date for payment of the 3 instalments must be 45, 90 and 150 days, respectively, after the assessment notice is given to the taxpayer. (sec.71-ssec.5) The amount payable for each instalment is the amount stated in the assessment notice. (sec.71-ssec.6) Subsection (5) is subject to section 75 . (sec.71-ssec.7) A taxpayer who elects to pay land tax by instalments is not prevented from paying the full amount of the tax before the date (the last instalment date ) by which the last instalment must be paid. (sec.71-ssec.8) This section does not limit the Administration Act , sections 33 and 34 .

• (a) by the date for payment of the instalment stated in the assessment notice for the land tax; and
• (b) despite the Administration Act , sections 29 and 29A , by direct debit.