12Taxpayer to furnish returns

#### 12 Taxpayer to furnish returns 12 Taxpayer to furnish returns > > (1) The Chief Commissioner may by order published in the Gazette require all persons or specified classes of persons to furnish land tax returns for a specified year or years or for a specified year and each subsequent year. > > > (1A) Every person subject to such a requirement in force in respect of a year shall furnish a land tax return to the Chief Commissioner on or before 31 January in that year. > > > (1B) A land tax return required to be furnished by a person must— > > > > > (a) set out a full and complete statement of all land owned by the person at midnight on 31 December in the previous year, and > > > > > (b) set out, or be accompanied by, any information, as to the following, that may be required to complete the return— > > > > > > > (i) the person’s land ownership, > > > > > > > (ii) the eligibility of the land for an exemption from land tax or for a reduction in the taxable value of the land. > > > (1C) If land is the subject of a trust, the land tax return must also— > > > > > (a) set out, or be accompanied by, such information in relation to the trust and the beneficiaries of the trust as may be required to complete the return, and > > > > > (b) state the trustee’s opinion as to whether the trust is a special trust. > > > (1D) If 2 or more trustees are legal owners of the land that is the subject of the trust, the return is to be lodged jointly by those trustees. > > > (2) The Chief Commissioner may at any time require any person to furnish a return or a further and fuller return setting forth a full and complete statement of all or any land owned by the person, or in respect of which the person is agent or trustee, at midnight on the thirty-first day of December in any year including the year one thousand nine hundred and seventy-three or at midnight on the thirty-first day of October in any preceding year, with such other particulars as the Chief Commissioner requires, and whether or not any return has previously been made by that person in respect of land owned by the person, or in respect of which the person is agent or trustee, on that date. > > > (3) All the provisions of this Act shall extend and apply to any return made or required in accordance with subsection (2). > > **s 12:** Am 1973 No 70, sec 3 (d); 1983 No 14, Sch 1 (5); 1988 No 128, Sch 1 (7); 1996 No 98, Sch 1.3 \[6\] \[7\]; 2002 No 108, Sch 2.2 \[18\]; 2017 No 33, Sch 2.3 \[1\].