Land Tax Act 2004

On receiving an application under section 11D, the commissioner may extend the period mentioned in section 11D (2).

The commissioner may extend the period if—

the parcel of land—

has not been rented since the date of the owner’s death; and

is not registered in the name of a person other than the deceased owner or the deceased owner’s personal representative; and

the commissioner is satisfied that—

a person is occupying the parcel of land as the person’s principal place of residence; and

the person is likely to be a person in whom the deceased owner’s interest in the parcel will vest in accordance with the administration of the deceased’s owner’s estate.

The commissioner must tell the personal representative, in writing, of the decision under subsection (1) and—

if the commissioner extends the period—state the extended period; or

if the commissioner refuses to extend the period—state the reasons for the refusal.

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.

The commissioner may, by written notice given to the personal representative, revoke an extension if satisfied that the extension should no longer be given.

Under s 38 and the Taxation Administration Act, s 108, the commissioner must also give the person a reviewable decision notice in relation to a decision to—

extend the period for less than the period applied for; or

refuse to extend the period; or

revoke an extension.