Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Land tax in relation to a parcel of land is payable to the commissioner by the owner of the parcel.
(2) A person who is the owner of the parcel of land is liable to pay to the commissioner any unpaid land tax payable in relation to the parcel, whether the amount became payable before or after the person became the owner.
(3) However, if the owner of the parcel is a person to whom section 20 (3) applies in relation to the unpaid land tax, the amount is payable by the person who was the owner of the parcel for the period to which the liability relates.
(4) The assessment notice for the land tax payable for a quarter for a parcel of land must state a date for payment of the land tax (the payment date ).
(5) The payment date must not be earlier than 4 weeks after the date of the notice.
(6) A person may pay the land tax in relation to which an assessment notice has been given—
(a) if the amount payable is for a quarter and any arrears of land tax in relation to previous quarters have been paid in full—by paying, on or before the date for the payment of the land tax, the amount of the land tax; or
(b) if the amount payable is for part of a quarter—by paying the amount of the land tax on or before the payment date for the land tax; or
(c) by paying the amounts on the days that the person wishes, but so that the amount owing on the date for payment is paid no later than the date for payment.