LAND TAX ACT 2005 - SECT 51 Reassessments

LAND TAX ACT 2005 - SECT 51

The Commissioner may make a reassessment of land tax under section 9 of the Taxation Administration Act 1997 more than 5 years after the initial assessment.

Part 4—Exemptions and concessions

Division 1—Principal place of residence

Pt 4 Div. 1 Subdiv. 1 (Heading) inserted by No. 23/2022 s. 18(1).

Subdivision 1—Interpretation