Taxation Administration Act 1999

The commissioner may make a single application under section 56J in relation to more than 1 parcel of land even if—

the parcels belong to different owners; or

the notices under section 56I for the parcels were given at different times.

If the commissioner makes an application in relation to 2 or more parcels of land, the following provisions apply:

if the parcels or 2 or more of them have the same owner—the court may, on application by the commissioner, make a single order under section 56J in relation to all of those parcels;

the court may make the orders about apportionment of tax, and any other amounts payable, that the court considers just;

if the court makes an order under paragraph (a)—the court may, on application by the commissioner, also make any consequential or ancillary orders that the court considers appropriate.