Victorian Current Acts

LAND TAX ACT 2005 - SECT 104A

    (1)     A person who is served with a notice of assessment of land tax must notify the Commissioner of any error or omission in the notice relating to—

        (a)     any land in Victoria owned by the person that is not specified in the notice;

        (b)     in the case of a notice of assessment for land jointly owned by two or more owners, any land in Victoria owned by the joint owners that is not specified in the notice;

        (c)     any land specified in the notice as exempt land.

    (2)     Notice of the error or omission must be given to the Commissioner within 60 days from the date of issue of the notice of assessment.

    (3)     If there is more than one owner of the land specified in the notice of assessment, it is sufficient compliance with this section if one of the owners provides the required information on behalf of all of them.

S. 104B inserted by No. 26/2015 s. 37.