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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
  Version 3 of 3    

653X. Assessments, enquiries and appeals.

(1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to residential zoned land tax, subject to the following modifications:

(a) a reference to a 'person' or a 'chargeable person' shall be construed as a reference to a 'liable person';

(b) a reference to a 'chargeable period' shall be construed as a reference to a 'year';

(c) a reference to 'amount of income, profits or gains, or, as the case may be, chargeable gains' shall be construed as including a reference to the market value of a relevant site;

(d) a reference to a 'return' shall be construed as including a return required under this Part;

(e) for the purposes of section 653AH, in section 959AA(1) -

(i) 'after the end of 4 years commencing at the end of the year in which a certificate of completion is lodged' shall be substituted for 'after the end of 4 years commencing at the end of the chargeable period in which the return is delivered', and

(ii) in paragraph (ii), 'after the end of 4 years commencing at the end of

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