New South Wales Consolidated Acts
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LAND TAX MANAGEMENT ACT 1956 - SECT 12
Taxpayer to furnish returns
12 Taxpayer to furnish returns
(1) The Chief Commissioner may by order published in the Gazette require all
persons or specified classes of persons to furnish land tax returns for a
specified year or years or for a specified year and each subsequent year.
(1A) Every person subject to such a requirement in force in respect of a year
shall furnish a land tax return to the Chief Commissioner on or before 31
January in that year.
(1B) A land tax return required to be furnished by a
(a) set out a full and complete statement of all land owned by
the person at midnight on 31 December in the previous year, and
(b) set out,
or be accompanied by, any information, as to the following, that may be
required to complete the return--
(i) the person's land ownership,
eligibility of the land for an exemption from land tax or for a reduction in
the taxable value of the land.
(1C) If land is the subject of a trust, the
land tax return must also--
(a) set out, or be accompanied by, such
information in relation to the trust and the beneficiaries of the trust as may
be required to complete the return, and
(b) state the trustee's opinion as to
whether the trust is a special trust.
(1D) If 2 or more trustees are legal
owners of the land that is the subject of the trust, the return is to be
lodged jointly by those trustees.
(2) The Chief Commissioner may at any time
require any person to furnish a return or a further and fuller return setting
forth a full and complete statement of all or any land owned by the person, or
in respect of which the person is agent or trustee, at midnight on the
thirty-first day of December in any year including the year one thousand nine
hundred and seventy-three or at midnight on the thirty-first day of October in
any preceding year, with such other particulars as the Chief Commissioner
requires, and whether or not any return has previously been made by that
person in respect of land owned by the person, or in respect of which the
person is agent or trustee, on that date.
(3) All the provisions of this Act
shall extend and apply to any return made or required in accordance with
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