Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 21A

Objection to land tax valuation does not affect previous assessments

21A. Objection to land tax valuation does not affect previous assessments

If-

   (a)  a person referred to in section 16(6A) of the
        Valuation of Land Act 1960 objects to a valuation under that Act in
        relation to a notice of assessment of land tax; and

   (b)  the same valuation was used as the basis for an assessment of land tax
        in respect of a previous tax year-

any decision on the objection, or on a review or appeal under the
Valuation of Land Act 1960 concerning the objection, has no effect on the
assessment referred to in paragraph (b).