Planning and Development Act 2005

Subject to subsection (3), a person who, at midnight on 30 June in any year is the owner of land in the metropolitan region is liable to pay Metropolitan Region Improvement Tax on the land in accordance with this Act.

The land is chargeable with the tax imposed by and at the rate imposed by the Metropolitan Region Improvement Tax Act 1959.

An owner of land in the metropolitan region is also liable to pay Metropolitan Region Improvement Tax in accordance with sections 14 and 15 of the Land Tax Assessment Act 2002 and, for that purpose, those sections are to apply as if references in those sections to land tax and the Land Tax Act 2002 were respectively references to Metropolitan Region Improvement Tax and the Metropolitan Region Improvement Tax Act 1959.

For the purposes of this Act the provisions of the Land Tax Assessment Act 2002 and the Taxation Administration Act 2003, relating to land tax and land so far as they can be made applicable with all necessary modifications or adaptations apply to the Metropolitan Region Improvement Tax and land in the metropolitan region.

Despite anything contained in any other law, the amount of the tax which the Commissioner of State Revenue is to treat as having come into his or her possession under this Act in each financial year is to be the amount of the tax which becomes payable in that financial year.