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LAND TAX MANAGEMENT ACT 1956 - SECT 51 Definition of land tax for certain purposes of this Part

LAND TAX MANAGEMENT ACT 1956 - SECT 51

Definition of land tax for certain purposes of this Part

51 Definition of land tax for certain purposes of this Part

For the purposes of sections 45, 46, 47 and 50,
"land tax" includes interest and penalty tax imposed under section 72, or under section 47 or Part 5 of the Taxation Administration Act 1996 .