Land Tax Act 2010

Windfall tax must be paid by—

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

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

if a person is taken to have made a claim under section 63E(2)(b)—the person who made the objection; or

if a person is taken to have made a claim under section 63E(2)(c)—the person who does not pay the amount by the payment day.

A reference in subsection (1) to the person by whom windfall tax must be paid includes a reference to—

if the purported liability for invalid land tax for which windfall tax is imposed was assessed under section 22(4) as if the land were owned by 1 co-owner—each co-owner of the land when the purported liability arose; or

if the person’s liability for invalid land tax for which windfall tax is imposed was assessed under section 22A(1) as if the land were owned by 1 person—each trustee of the trust when the purported liability arose.