Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 31

Who is liable for special land tax?

31. Who is liable for special land tax?



(1) If the land ceases to be exempt land immediately on a change of ownership,
or within 60 days after a change of ownership, the person who was the owner
immediately before the change of ownership is liable to pay special land tax
on the land.

(2) In any other case, the person who owned the land immediately after it
ceased to be exempt land is liable to pay special land tax on the land.