Australian Capital Territory Numbered Acts

LAND TAX AMENDMENT ACT 2018 (NO. 15 OF 2018) - SECT 11

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8A     When is land tax payable on parcel of land for pt 2?

    (1)     For this part, land tax is payable on a parcel of land for a quarter if it is payable on the 1st day of the quarter.

    (2)     Land tax is taken to be payable on a parcel of land on the 1st day of a quarter if it is not exempt under this part from land tax on that day.

    (3)     If an exemption under this part stops applying to a parcel of land, land tax is payable on the 1st day of the quarter after the date the exemption stops applying.