Land Tax Management Act 1956 No 26
21C Liability of lessees of land owned by Crown or
(1) The Crown, a local council or a county council is not liable for
land tax in respect of land it owns (except as specifically provided by Part
(2) A lessee (other than a sub-lessee) of land or part of land owned
by the Crown, a local council or a county council is for land tax purposes
deemed to be the owner of a parcel of land (the notional parcel)
consisting of the land or part leased. The Crown, local council or county
council is then not to be considered owner of the notional
(3) If there are joint lessees, they are deemed to be joint owners of
the notional parcel.
(4) For the purposes of determining the lessee’s land tax
liability when the notional parcel consists of a part of land, the land value
of the notional parcel is the land value of the entire parcel multiplied by
the apportionment factor.
(4A) For the purposes of this section, the apportionment
factor is the proportion that the rental value of the notional
parcel bears to the rental value of the entire
(4B) The Chief Commissioner may request the Valuer-General to determine
the land value of the notional parcel.
(4BA) If a request is made under subsection (4B):
(a) the Valuer-General must determine the land value of the notional
(b) the land value so determined is, subject to subsection (4C), the
value of the notional parcel for land tax purposes, and is to be entered in
the Register accordingly.
(4BB) For the purpose of determining the average value of the notional
parcel under section 9AA, if the notional parcel was not leased on 31 December
immediately before either or both of the preceding land tax years (within the
meaning of section 9AA (1)), the average value of the notional parcel is to be
determined as provided for by section 9AA (7) (as if the notional parcel did
not exist on the date or dates of 31 December on which it was not
(4C) Part 3 (Notices and objections) and Part 4 (Appeals to Land and
Environment Court) of the Valuation of Land
Act 1916 apply in respect of the apportionment factor
determined under subsection (4BA) in the same way as those Parts apply in
respect of a valuation under that Act.
(5) In this section, part of land includes a
building on land and part of a building on land.
(6) This section does not apply to the following leases:
(a) a lease or a lease of a class prescribed as exempt from this
(b) a lease to which section 21 applies,
(c) a lease of land from the Crown entered into or renewed before 1
January 1987 the terms of which relating to rental payable have not been
varied since that date,
(d) a lease of land from a local council or a county council entered
into or renewed before 1 January 1991 the terms of which relating to rental
payable have not been varied since that date,
(e) a lease of land in respect of which the Crown is liable for land
(f) a lease the term of which (including any term available under an
option) is less than 12 months,
(g) a lease in respect of which the lessee is the Crown, a local
council or a county council,
(h) a lease of land on any part of the Island under the Lord Howe Island Act
(7) This section is taken to have applied on and from 31 December 1988
to land owned by the Crown.