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Land Tax Management Act 1956
60Amendment applies to new leases only
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60 Amendment applies to new leases only
60 Amendment applies to new leases only
(1) Section 21CA, as inserted by the State Revenue Legislation Amendment Act 2017, applies only to leases entered into or renewed on or after 1 January 2018.
(2) Accordingly, section 21CB, as inserted by that Act, does not apply to any land tax amount that is payable for the land tax year commencing on 1 January 2018 or a previous land tax year.
Note—
Land tax liability arises at midnight on 31 December.