Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) If 2 or more companies related to each other are liable for land tax, they may nominate one of their number to be the one from whom the Commissioner may seek payment of land tax.
(2) A nomination is valid even though one or more of the related companies did not join in making the nomination.
(3) The Commissioner is to nominate one of the companies referred to in subsection (1) to be the company from whom the Commissioner may seek payment of the land tax payable by those companies if –
(a) a nomination is not made; or
(b) a nomination is made but the company fails to pay the land tax when required to do so.