LAND TAX ASSESSMENT ACT 2002 - SECT 9

LAND TAX ASSESSMENT ACT 2002 - SECT 9

9 .         Liability of agents or trustees

        (1)         An agent of an owner of taxable land, or a trustee in whom the legal estate of taxable land is vested (whether solely or jointly with other trustees), is liable for the taxes payable on the land as if the agent or trustee were the beneficial owner of the land.

        (2)         However, the agent or trustee is not personally liable for the taxes to any greater extent than to the amount of any funds or securities for money of the principal or beneficiary, that the agent or trustee holds, or of which the agent or trustee has the controlling power, after receiving an assessment notice for the taxes.

        (3)         If an agent or trustee is required to pay, and has paid, an amount of taxes on behalf of the principal or the beneficiary, the agent or trustee is entitled —

            (a)         to recover an equal amount from the principal or beneficiary; or

            (b)         to retain an equal amount from any money that the agent or trustee receives in that capacity for the principal or beneficiary.

        (4)         The agent or trustee is answerable for the doing of anything under a land tax Act that would be required to be done by the owner.

        (5)         The agent or trustee is subject to the same penalties or liability for any neglect, refusal, or default in respect of a land tax Act as the principal or beneficiary would be.

        (6)         In this section —

        taxes means land tax, or any penalties, interest or other amount payable in connection with land tax under a land tax Act.