Application of basis of liability provisions
103 Application of basis of liability provisions
A basis of liability notice may be given in relation to a taxpayer’s liability for land tax for a financial year ending before or after the commencement.
Subsections (3) and (4) apply in relation to a taxpayer’s pre-commencement liability.
If an assessment of the pre-commencement liability was made before the commencement, the taxpayer is not required to comply with section 80B(2) in relation to the pre-commencement liability.
If the taxpayer is given a basis of liability notice for the pre-commencement liability, section 80C does not apply to the taxpayer in relation to the pre-commencement liability.
In this section—
pre-commencement liability means a liability for land tax for a financial year ending before 1 July 2023.
This Act’s bill:Explanatory memorandumSecond reading speech
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