Land Tax Act 2004

a decision under section 11A (3) to refuse to exempt a parcel of land from land tax because the commissioner is not satisfied 2 people in a domestic partnership have separated;

a decision under section 11E (1) to extend the period of exemption after the death of an owner of a parcel of land for less than the period applied for;

a decision under section 11E (1) to refuse to extend the period of exemption after the death of an owner of a parcel of land;

a decision under section 11E (4) to revoke an extension;

a decision under section 11F (3) to give permission subject to a condition or refuse permission;

a decision under section 11I (1) to refuse to exempt a parcel of land from land tax because the commissioner is not satisfied the land is, or has become, unfit for occupation as a place of residence;

a decision under section 13 (1) (b) to refuse to exempt a parcel of land from land tax on compassionate grounds;

a decision under section 13 (5) revoking an exemption given on compassionate grounds;

a decision under section 36 to refuse to remit interest payable by a person in relation to land tax;

a decision under section 37 to refuse to pay interest on an overpayment or to pay interest other than from the date when the overpayment was made.

Assessments are made under the Taxation Administration Act and objections may be made under that Act, s 100 (1) (a). For example, if a person is given an assessment for land tax and the person is dissatisfied with the assessment because land tax was not payable in relation to the parcel of land, the person may object under that paragraph.