New South Wales Consolidated Acts

LAND TAX MANAGEMENT ACT 1956 - SECT 21CB

21CB Recovery of land tax from non-complying lessor

(1) If a lessee of land fails to pay a land tax amount in accordance with a notice of assessment issued by the Chief Commissioner, and there is a non-complying lessor for the land tax to which the assessment relates, the Chief Commissioner may serve a notice on the non-complying lessor notifying the lessor that--

(a) the lessee has failed to pay the land tax amount, and

(b) if the land tax amount is not paid by the date specified in the notice, the lessor will be liable for the land tax amount.

(2) The date specified must be at least 21 days after service of the notice.

(3) If the land tax amount is not paid by the date specified in the notice, the non-complying lessor is jointly and severally liable with the lessee to pay the land tax amount.

(4) A non-complying lessor that is liable to pay a land tax amount under this section is entitled to be indemnified by the lessee for any payments made by the non-complying lessor to the Chief Commissioner to discharge liability for the land tax amount.

(5) This section applies to a non-complying lessor that is a council despite section 741 of the Local Government Act 1993 .

(6) In this section--

"land tax amount" means--

(a) the amount of land tax that a lessee has been assessed as being liable to pay, as set out in a notice of assessment issued to the lessee, and

(b) any interest or penalty tax payable in respect of that amount of tax.

"lessee" includes a former lessee.

"non-complying lessor" has the meaning given by section 21CA.