Land Tax Act 2010

A person makes a claim for a land tax windfall for taxable land for a financial year if the person, on or after the decision day, gives notice to the commissioner that the person disputes the person’s liability for invalid land tax purportedly imposed for the financial year, including, for example, by—

asking the commissioner for a reassessment to decrease the person’s purported liability for the invalid land tax to nil; or

objecting to the assessment of the person’s purported liability for the invalid land tax under the Administration Act, part 6; or

starting a proceeding in relation to the person’s purported liability for the invalid land tax; or

advising the commissioner that the person does not intend to pay an amount relating to the person’s purported liability for the invalid land tax; or

asking the commissioner to refund an amount paid for the person’s purported liability for the invalid land tax.

Also, a person is taken to have made a claim for a land tax windfall if—

the commissioner is required, under a court order, to repay to the person an amount paid to the commissioner in relation to the person’s purported liability for invalid land tax, other than an order in a proceeding mentioned in subsection (1)(c); or

all of the following apply—

the person had, before the decision day (whether before or after the commencement of this section), objected to an assessment of land tax for a financial year;

the question of whether the land tax is invalid land tax is relevant to the decision on the objection;

the commissioner had not, before the decision day, given a written notice to the person of the commissioner’s decision on the objection under the Administration Act, section 68;

the person does not, before the written notice of the commissioner’s decision is given, withdraw the objection; or

both of the following apply—

the commissioner and the person are aware of the person’s purported liability for invalid land tax;

the person does not, by the following day (the payment day), pay an amount that would, if the invalid land tax had been validly imposed, have been payable—

if the person withdrew an objection mentioned in paragraph (b)—the day that is 30 days after the person notified the commissioner of the withdrawal;

otherwise—the day that is 30 days after the decision day.

Subsection (2)(a) applies in relation to a proceeding started before or after the commencement of this section.