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LAND TAX ACT 2005 - SECT 9 When must land tax be paid?

LAND TAX ACT 2005 - SECT 9

When must land tax be paid?

The day specified in a notice of assessment of land tax must be not less than 14 days after the day the notice is served on the taxpayer.

Note

Section 14 of the Taxation Administration Act 1997 provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.

Division 2—Owners of land

S. 10 amended by No. 83/2009 s. 6(3) (ILA s. 39B(1)).