LAND TAX ACT 2005 - SECT 1 Purposes

LAND TAX ACT 2005 - SECT 1

The purposes of this Act are—

        (a)     to re-enact and modernise the law relating to land tax;

        (b)     to repeal the Land Tax Act 1958 ;

        (c)     to amend the Taxation Administration Act 1997 so that it will apply to the administration and enforcement of land tax;

        (d)     to make consequential amendments to other Acts.