Part 6 Collection and recovery of land tax
39 Date for payment of land tax
(1) Land tax payable by a taxpayer is due and payable as required by the relevant notice of assessment served on the taxpayer concerned.(2) (Repealed)(3) No payment of land tax is required earlier than 30 days after service of the notice of assessment on the taxpayer.(4), (5) (Repealed)
(1) A person who pays land tax within 30 days after service of the notice of assessment of the land tax is entitled to a discount of the amount of land tax specified in the assessment excluding overdue land tax if:(a) the whole of the amount specified in the assessment is paid, and(b) no other liability in relation to land tax, interest or penalty tax is, at the time of payment, payable by the person to the Chief Commissioner (including a liability subject to objection, appeal or other dispute) or any such liability is paid in full when making the payment.(2) The discount is to be at the rate determined by order of the Treasurer published in the Gazette. A rate may be determined in respect of assessments generally or in relation to assessments issued in a specified land tax year.(3) This section has effect despite any other provision of this Act or the Land Tax Act 1956.
No statute of limitations at any time in force shall bar or affect any action or remedy for recovery of land tax.
46 Remedy against other persons where taxpayer makes default
(1) Where a taxpayer makes a default in the payment of land tax then, without in any way releasing him or her from his or her liability, the following provisions shall apply as long as the default continues:(a) If the land tax is payable in respect of land subject to any mortgage or lease or occupied by any person, then the mortgagee, lessee or occupier shall, upon being served with a notice by the Chief Commissioner requiring payment thereof, be responsible for the payment of the land tax, and it may be recovered from him or her as if he or she were the defaulting taxpayer.(b) All payments made under this section by a mortgagee, lessee or occupier shall be deemed to be made on behalf of the defaulting taxpayer:Provided that the responsibility of the lessee or occupier under this section shall only be to the extent of any rent or payments due by him or her to the taxpayer at the time of the demand for payment made by the Chief Commissioner, or from time to time accruing due thereafter.
(2) Any payment to the Chief Commissioner under this section shall be a valid discharge to the lessee or occupier for such rent or payment due by the lessee or occupier to the taxpayer as against all other persons whomsoever.(3) A reference in this section to a mortgagee includes a reference to a person owning an estate or interest in land by way of security for money.(4) The Chief Commissioner may release a mortgagee, lessee or occupier from a liability under this section on payment of an amount that the Chief Commissioner estimates to be not less than the proportion of the land tax payable by the defaulting taxpayer in respect of the land mortgaged, leased or occupied.
47 Land tax to be first charge on land
(1) Land tax shall until payment be a first charge upon the land taxed in priority over all other encumbrances whatever, and where the land taxed comprises two or more parcels the land tax payable on the land taxed shall be a first charge on each and every such parcel and notwithstanding any disposition of the land or any part thereof the land or part shall continue to be liable in the hands of any purchaser or holder for the payment of the land tax so long as it remains unpaid.(1A) The Chief Commissioner:(a) on the application of any person, and(b) on payment of a fee determined by the Chief Commissioner (or the making of arrangements satisfactory to the Chief Commissioner for its payment),is to issue a certificate showing if there is any land tax charged on land the subject of the application.The Chief Commissioner may include in the certificate the land value of the land and average value of the land in relation to a specified land tax year.
(1AA) In relation to an application for a certificate:(a) the application is to be in a form approved by the Chief Commissioner, and(b) a separate application must be made for each parcel of land that is separately valued under the Valuation of Land Act 1916 or otherwise separately valued for the purposes of land tax assessment, and(c) the Chief Commissioner may require further information or evidence with respect to the land concerned, or to any other land owned by the owner of that land, before issuing the certificate.(1B) The application fee for a certificate is to be paid in such manner as may be approved by the Chief Commissioner.(1BA) The Chief Commissioner may determine:(a) the means by which a certificate may be issued, including electronically, and(b) the form of a certificate, including as a document or in an electronic form or a form that may be produced from an electronic message.(1C) A certificate issued by the Chief Commissioner under this section is conclusive evidence of the matter certified against the Chief Commissioner and in favour of any person (whether or not the person is the person to whom the certificate was issued) except a person who:(a) had notice, when the certificate was issued, of land tax charged on the land that the certificate failed to disclose, or(b) was an owner of the land (other than a genuine purchaser for value who has not obtained possession of the land) when the certificate was issued.(1D) If a certificate issued under this section (the original certificate) is conclusive evidence in favour of a person, the person is entitled, on application and payment of the prescribed fee under subsection (1A), to be issued with a certificate that is to the same effect as the original certificate and such a certificate is to be regarded as having been issued when the original certificate was issued.(1E)–(1G) (Repealed)(2) The Chief Commissioner may release the land taxed, or any part of the land, from the charge imposed by subsection (1):(a) on payment of an amount the Chief Commissioner estimates to be not less than the proportion of land tax referable to the land or part, or(b) without payment of land tax if:(i) the Chief Commissioner is satisfied that there is no significant risk that the land tax for which the charge is imposed will not be paid, and(ii) a person who is or may become liable to pay the land tax is not in arrears in payment of any land tax.(2A) Where any land sold under section 713 of the Local Government Act 1993 is liable to a charge under subsection (1), the Chief Commissioner may release the land from the charge on payment of that part of the proceeds of sale under sections 718 and 719 of that Act that is available to pay the land tax in respect of the land.(3) The provisions of this section shall have effect notwithstanding anything contained in section 34 or any other provision of this Act.(4) This section does not apply to land to which section 21C applies.
50 Waiver, deferral and writing off of land tax in hardship cases
The Hardship Review Board constituted under Division 5 of Part 10 of the Taxation Administration Act 1996 may exercise its functions in relation to land tax payable under this Act.
51 Definition of land tax for certain purposes of this Part
For the purposes of sections 45, 46, 47 and 50, land tax includes interest and penalty tax imposed under section 72, or under section 47 or Part 5 of the Taxation Administration Act 1996.