Queensland Consolidated Acts Queensland Consolidated Acts(1) Whenever as to any particular land--
(a) more than 1 person appears or claims to be liable or qualified to pay land tax; or
(b) a question arises as to the person liable to pay land tax; or
(c) a question arises as to whether a person is liable to pay or is chargeable with land tax, and whether on the person's own behalf, or as trustee, or agent of any other person;
the commissioner may decide the matter in question, subject, however, to appeal as herein provided.
(2) Pending the final decision of the matter, all the persons appearing to be liable to pay land tax in respect of any particular land shall be jointly and severally responsible and liable for the proper discharge of the duties imposed by this Act on taxpayers.