Land Tax Act 2000

A trustee of land is – to be assessed for land tax in respect of that land in a representative capacity; and liable for any land tax in respect of the land as if the land were the trustee's.

An assessment of land tax payable as a trustee is separate from an individual assessment of land tax payable by the trustee.

If an owner of land is represented by an agent, the agent is liable for any land tax in respect of that land.

Any agent or trustee is – to do anything required to be done by the owner under this Act; and subject to the same penalty or liability for any neglect, refusal or default in respect of any obligation or requirement of this Act as the person whom the agent or trustee represents would be subject to.