Application of Taxation Administration Act 2003 and Land Tax Assessment Act 2002
135 Application of Taxation Administration Act 2003 and Land Tax Assessment Act 2002
In this section —
assessment notice has the meaning given to that term by the Taxation Administration Act 2003.
The Commissioner does not have to issue an assessment notice under the Taxation Administration Act 2003 section 23 if no tax is payable under an exemption under section 130(5).
The Taxation Administration Act 2003 Part 6 and section 116(1) apply as if the references in that Part and that section to land tax were references to a rates amount.
The Land Tax Assessment Act 2002 sections 6, 7, 8, 9, 12, 13 and 43 apply as if the references in those sections to —
“land tax” were references to a rates amount; and
“assessment year” were, in relation to a rates amount, a reference to the financial year for which the rates amount is, or is to be assessed; and
“taxable land” were references to land in respect of which a rate is determined; and
“land tax Act” were a reference to —
this Division; or
the Biosecurity and Agriculture Management Rates and Charges Act 2007; or
the Taxation Administration Act 2003, to the extent that it relates to rateable amounts;
and
“this Act” were references to this Division.
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