Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) If land tax payable for a parcel of land has been in arrears for at least 1 year, the commissioner may give the owner of the parcel written notice that the land tax is in arrears.
(2) At any time after giving notice, the commissioner may declare, in writing, that the land tax for the parcel of land is in arrears.
(3) A declaration is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation Act.