72
CurrentHow taxpayer elects to pay land tax by instalments
Part 9Miscellaneous provisions
Division 1Special provisions for payment of land tax
72 How taxpayer elects to pay land tax by instalments
For this division, a taxpayer elects to pay land tax by instalments by giving the commissioner, within the period prescribed under a regulation, the documents prescribed under a regulation.
Regulations
This provision refers to the regulations (a regulation
). Made under this Act:
This Act’s bill:Explanatory memorandumSecond reading speech
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