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Land Tax Management Act 1956
51Definition of land tax for certain purposes of this Part
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#### 51 Definition of land tax for certain purposes of this Part
51 Definition of land tax for certain purposes of this Part
> For the purposes of sections 45, 46, 47 and 50, land tax includes interest and penalty tax imposed under section 72, or under section 47 or Part 5 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).
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> **s 51:** Am 1983 No 14, Sch 1 (5). Subst 2000 No 105, Sch 3 \[7\].