REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2007 No. 29 - SECT 17 17 Amendment of s 16 (Taxpayer to furnish returns)
REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2007 No. 29 - SECT 17
17 Amendment of s 16 (Taxpayer to furnish returns)(1) Section 16(1), words before paragraph (a)--
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'(1) For the purposes of the assessment and levy of land tax for a financial year starting on or after 1 July 2007, every owner of land, as at midnight on 30 June immediately before the financial year, of the relevant unimproved value of--'.
(2) Section 16(1)(a), '$300 000'--
omit, insert--
'$350 000'.
(3) Section 16(1)(b)--
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'(b) for another owner--$600 000 or more;'.
(4) Section 16(1), 'each'--
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'the'.
(5) Section 16(1), '30 June then last past'--
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'that 30 June'.