Land Tax Act 2004

This section applies if—

a parcel of land, other than a parcel of land owned by a corporation or trustee, is occupied as the principal place of residence by the owner of the parcel; and

the owner dies.

The parcel of land is exempt from land tax for 2 years after the date of the owner’s death if, during the 2‑year period, the parcel is registered in the name of—

the deceased owner; or

the personal representative.

Under s 14 the commissioner must be told within 30 days if there is a change in circumstances that would cause land tax to become payable for the parcel.

Before the 2‑year period ends, the personal representative may apply, in writing, to the commissioner to extend the period.

The application must set out the grounds on which it is made.