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LAND TAX ACT 2005 - SECT 21 Use of valuations

LAND TAX ACT 2005 - SECT 21

Use of valuations

    (1)     For the purposes of assessing land tax, the Commissioner may use—

S. 21(1)(a) amended by Nos 69/2011 s. 36(a), 40/2014 s. 15.

        (a)     valuations made by a valuation authority; or

S. 21(1)(b) amended by No. 69/2011 s. 36(b).

        (b)     valuations made for and on behalf of the Commissioner by the Valuer-General or a valuer nominated by the Valuer-General.

S. 21(2) inserted by No. 68/2007 s. 9.

    (2)     Without limiting subsection (1), the Commissioner may—

        (a)     use a valuation made under the Valuation of Land Act 1960 that has determined the value of each separate occupancy on land; and

        (b)     include in a notice of assessment a description of the occupancy on land.

S. 21(3) inserted by No. 68/2007 s. 9.

    (3)     A valuation of occupancy on land made under the Valuation of Land Act 1960 is deemed to be a valuation of land for the purposes of this Act.

S. 21A inserted by No. 84/2006 s. 10, repealed by No. 67/2017 s. 77.

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