Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 28

Agreements relating to the payment of tax

28. Agreements relating to the payment of tax



(1) The Commissioner may enter into an agreement with a transmission easement
holder in relation to the payment of land tax imposed on the transmission
easement.

(2) An agreement under subsection (1)-

   (a)  may, despite anything to the contrary in this Act, permit the payment
        of the tax to be by instalments within such time as is set out in the
        agreement; and

   (b)  must not be for a period exceeding 5 years.

(3) Nothing in this section limits the operation of section 49 of the
Taxation Administration Act 1997.

Division 5-Special land tax