Tasmanian Consolidated Acts

LAND TAX ACT 2000 - SECT 12

      (1) The Commissioner is to assess land tax payable in respect of land.

      (1A) If land tax is payable by an owner of land, the Commissioner is to issue to the owner –

(a) an assessment of land tax payable; and

(b) a demand for the payment of the land tax.

      (2) A person who receives an assessment of land tax and considers that he or she was not the owner of the land as at the commencement of the financial year may apply to the Commissioner for reassessment of the liability for that land tax.

      (3) If the Commissioner is satisfied that a person was not the owner of the land at the commencement of the financial year, the Commissioner is to issue –

(a) an amended assessment to that person; and

(b) an assessment to the person who was the owner of the land at the commencement of the financial year.