Land Tax Act 2010
sec.77ANotice of change of partial exemption
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sec.77A Notice of change of partial exemption
This section applies if— a part of land is exempt land for a financial year under section 42 , 53 or 55 (the relevant provision ); and when a liability for land tax arises for the next financial year, there is a change to the part of the land that is exempt under the relevant provision; and the owner of the land is not required to give notice of the change under section 77 ; and the ownership of the land has not changed. The owner of the land must give the commissioner notice of the circumstance mentioned in subsection (1) (b) . Under the Administration Act , the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. The notice must be given within 1 month after the start of the next financial year. s 77A ins 2023 No. 18 s 15 (sec.77A-ssec.1) This section applies if— a part of land is exempt land for a financial year under section 42 , 53 or 55 (the relevant provision ); and when a liability for land tax arises for the next financial year, there is a change to the part of the land that is exempt under the relevant provision; and the owner of the land is not required to give notice of the change under section 77 ; and the ownership of the land has not changed. (sec.77A-ssec.2) The owner of the land must give the commissioner notice of the circumstance mentioned in subsection (1) (b) . Under the Administration Act , the requirement under this subsection is a lodgement requirement for which a failure to comply is an offence under section 121 of that Act. (sec.77A-ssec.3) The notice must be given within 1 month after the start of the next financial year.
- (a) a part of land is exempt land for a financial year under section 42 , 53 or 55 (the relevant provision ); and
- (b) when a liability for land tax arises for the next financial year, there is a change to the part of the land that is exempt under the relevant provision; and
- (c) the owner of the land is not required to give notice of the change under section 77 ; and
- (d) the ownership of the land has not changed.