Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 55

55 Amendment of s 81 (Restriction on grounds of objection, appeal and review)

Section 81 (5) , definition prohibited grounds —
omit, insert—

"prohibited grounds" means grounds that—

(a) the Land Valuation Act value of an area of land in Queensland is excessive; or

(b) the relevant interstate value of an area of interstate land when a liability for land tax arises is excessive.

Note—

Objections and appeals against valuations of land in Queensland may be made under the Land Valuation Act .