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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.
s 51: Am 1983 No 14, Sch 1 (5). Subst 2000 No 105, Sch 3 [7].