Land Tax Act 2010

A person’s liability for windfall tax arises when the person makes a claim for a land tax windfall.

For subsection (1), a claim is made by a person on the following day—

if the person gives notice to the commissioner disputing the person’s liability for invalid land tax imposed on taxable land for a financial year—the day the commissioner is notified;

if the person is taken to have made a claim under section 63E(2)(a)—the day the order is made;

if the person is taken to have made a claim under section 63E(2)(b)—on the day written notice of the commissioner’s decision on the objection is given;

if the person is taken to have made a claim under section 63E(2)(c)—the day after the payment day.