Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 25

    (1)     The commissioner may make a single application under section 24 in relation to more than 1 parcel of land even if—

        (a)     the parcels belong to different owners; or

        (b)     the notices under section 21 (Notice of land tax in arrears) for the parcels were given at different times.

    (2)     If the commissioner makes an application in relation to 2 or more parcels of land, the following provisions apply:

        (a)     if the parcels or 2 or more of them have the same owner—the court may, on application by the commissioner, make a single order under section 24 in relation to all of those parcels;

        (b)     the court may make the orders about apportionment of rates and land tax, and any other amounts payable, that the court considers just;

        (c)     if the court makes an order under paragraph (a)—the court may, on application by the commissioner, also make any consequential or ancillary orders that the court considers appropriate.

Note     The application may include an application under the Rates Act 2004 , s 26 in relation to the parcel (see Legislation Act, s 49).

Note     Section 9 imposes land tax on unit subdivisions.