(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
…