This Act, consisting of nine Parts divided into 118 sections and completed by several Schedules, concerns the assessment of land value and related tax. The Act provides for the imposition of land tax (Part 2), the assessment of land taxes (Part 3) and related exemptions and concessions (Part 4), the relief or postponement of land tax (Part 5), and for security, recovery and enforcement (Part 6).
Австралия · 2005-11-29