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Land Tax Act 2010
sec.93Application of pt 7 to pre-commencement liabilities
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sec.93 Application of pt 7 to pre-commencement liabilities
A reference in part 7 to unpaid land tax includes a reference to unpaid land tax relating to a pre-commencement liability. For section 65(3)(b), security held by the commissioner under section 37(3) of the repealed Act is taken to be held under section 61. (sec.93-ssec.1) A reference in part 7 to unpaid land tax includes a reference to unpaid land tax relating to a pre-commencement liability. (sec.93-ssec.2) For section 65(3)(b), security held by the commissioner under section 37(3) of the repealed Act is taken to be held under section 61.