Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 38

The following decisions of the commissioner are prescribed for the Taxation Administration Act, section 100 (Objection):

        (a)     a decision under section 13 (1) (b) to refuse to exempt a parcel of land from land tax on compassionate grounds;

        (b)     a decision under section 13 (5) revoking an exemption given on compassionate grounds;

        (c)     a decision under section 37 to refuse to pay interest on an overpayment or to pay interest other than from the date when the overpayment was made.

Note     Assessments are made under the Taxation Administration Act and objections may be made under that Act, s 100 (1) (a). For example, if a person is given an assessment for land tax and the person is dissatisfied with the assessment because land tax was not payable in relation to the parcel of land, the person may object under that paragraph.