Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 41

    (1)     A person may apply to the commissioner for a certificate of—

        (a)     the land tax assessed to be payable under this Act for a parcel of land for the current financial year; and

        (b)     the land tax and other amounts immediately payable to the commissioner under this Act in relation to the parcel.

Note 1     A fee may be determined under s 43 for this provision.

Note 2     If a form is approved under the Taxation Administration Act, s 139C for an application, the form must be used.

Note 3     A single application form may be approved for this section and the Land Rent Act 2008 , s 31 and the Rates Act 2004 , s 76 (see Legislation Act s 255 (7)).

    (2)     The commissioner must give the applicant the certificate.

    (3)     The certificate is conclusive proof for an honest buyer for value of the parcel of land of the matters certified.

Note     The certificate may include a certificate of amounts payable under the Rates Act 2004 in relation to the parcel (see Legislation Act, s 49).

    (4)     For this section, land tax and other amounts are taken to be payable immediately even if any necessary time after service of a notice has not ended.