LAND TAX ACT 2005 - SECT 98 Recovery from lessee, mortgagee or occupier
LAND TAX ACT 2005 - SECT 98
Recovery from lessee, mortgagee or occupierS. 98(1) amended by No. 47/2020 s. 59(1).
(1) If a tax default occurs in relation to land tax, the Commissioner may require a lessee, mortgagee or occupier of the land to pay an amount of land tax (including any interest and penalty tax) that is payable but remains unpaid.
S. 98(1A) inserted by No. 76/2012 s. 16(1).
(1A) The Commissioner cannot require a lessee or occupier—
S. 98(1A)(a) amended by No. 47/2020 s. 59(2).
(a) to pay an amount under this section that is greater than the amount of rent the lessee or occupier is required to pay the taxpayer; or
S. 98(1A)(b) amended by No. 47/2020 s. 59(2).
(b) to pay an amount under this section before the day on which the lessee or occupier is required to pay rent to the taxpayer.
S. 98(1B) inserted by No. 76/2012 s. 16(1).
(1B) Subsection (1A) does not apply to a lessee or occupier that is a related corporation or relative of the taxpayer.
(2) The Commissioner's requirement is to be made by notice in writing.
(3) A copy of the notice must be served on the taxpayer.
S. 98(4) amended by No. 47/2020 s. 59(3).
(4) The amount must be paid to the Commissioner on receipt of the notice or by the date specified in the notice, whichever is the later.
S. 98(5) amended by No. 47/2020 s. 59(4).
(5) Section 45 of the Taxation Administration Act 1997 applies to an amount payable under this section as if the person required to pay the amount were the taxpayer.
S. 98(6) amended by No. 47/2020 s. 59(5).
(6) A person who pays an amount under this section is entitled to recover that amount from the taxpayer as a debt, or to set off the amount against any money owing to the taxpayer.
S. 98(6A) inserted by No. 76/2012 s. 16(2), amended by No. 47/2020 s. 59(5).
(6A) If a lessee or occupier pays an amount under this section—
(a) the amount is deemed to have been paid to the Commissioner by the taxpayer; and
(b) the lessee or occupier is deemed to have paid an equal amount of rent to the taxpayer under the lease or agreement or under any applicable tenancy law.
S. 98(7) amended by No. 47/2020 s. 59(5).
(7) If a mortgagee pays an amount under this section, the amount is deemed to be secured by the mortgage in addition to any other amount secured by it.
(8) This section does not apply to land tax on transmission easements.
Note
General provisions for the recovery of land tax can be found in Part 7 of the Taxation Administration Act 1997 .
Division 3—Prohibition on passing on land tax