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LAND TAX ACT 2010 - SECT 34
Reassessment—employee absent from Australia longer than 5 years
34 Reassessment—employee absent from Australia longer than 5 years
(1) This section applies if— (a) a taxpayer’s liability for land tax for a
financial year is assessed on the basis that the taxpayer is not an absentee
under section 31 (3) (b) ; and
(b) the taxpayer’s absence from Australia is
longer than 5 years.
(2) The taxpayer must, within 28 days after the day on
which the taxpayer has been absent from Australia for 5 years, give notice to
the commissioner that this section applies. Note— Under the Administration
Act , the requirement under this subsection is a lodgement requirement for
which a failure to comply is an offence under section 121 of that Act.
(3)
The commissioner must reassess the taxpayer’s liability for land tax for the
financial year on the basis that the taxpayer was an absentee.
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