(1) This section applies if an estate administrator owns land in that capacity
when a liability for land tax arises.
(2) The estate administrator may give
the commissioner a request, in the approved form, to assess the relevant
beneficiaries as if they were the owners of the land.
(3) If a request is
made under subsection (2) and the commissioner is satisfied this section
applies, for this Act—
(a) each relevant beneficiary is taken to be the
owner of part of the land in proportion to the beneficiary’s interest in the
land; and
(4) To the extent subsection (3) does not apply to the land, if the
estate administrator would, apart from this section, be liable to pay land tax
on the land, then, for the purpose of assessing a liability for land tax,
until the administration of the estate is complete—
(a) the deceased person
is taken to be the owner of the land; and
(5) Land that is taken to be owned by
the deceased person under subsection (4) (a) , or a part of that land, is
exempt land, for the purpose of assessing a liability for land tax arising on
the next 30 June after the date of death, if—
(a) as at the last 30 June
before the date of death, the land or part was exempt land; and
(b) as at the
next 30 June after the date of death—
(i) the land or part is not being used
and has not been used since the date of death; or
(ii) the land or part is
being used, and has been used since the date of death, only for a purpose for
which it was being used on the last 30 June before the date of death.
(6) A
reference in subsection (5) to the next 30 June after the date of death is, if
the date of death is 30 June, a reference to that day.
(7) In this section—
"estate administrator" means—
(a) an executor or administrator of a deceased
estate; or
(b) a trustee of a trust created under a will.
"relevant beneficiary" means a beneficiary of the deceased estate or trust who
has an interest in the land when a liability for land tax arises.
