Australian Capital Territory Consolidated Acts

LAND RENT ACT 2008 - SECT 6

    (1)     The Taxation Administration Act applies to this Act as if—

        (a)     land rent payable under this Act were a tax; and

        (b)     the lessee under a land rent lease were a taxpayer in relation to land rent under the lease.

    (2)     However, the following provisions of the Taxation Administration Act do not apply to unpaid overdue land rent:

        (a)     section 25 (Interest in relation to tax defaults);

        (b)     division 5.2 (Penalty tax) and section 110 (Interest payable on amounts to be paid by taxpayer).