Link Report

(8) Where, during the administration period, section 653AD applies to a site in respect of which the deceased person was the owner immediately prior to their death, the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AD(5), that the deceased person would have been entitled to make.

(8) Where, during the administration period, section 653AD applies to a site in respect of which the deceased person was the owner immediately prior to their death, the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AD(5), that the deceased person would have been entitled to make.

(9) Where, on the date of death of a deceased person, section 653AE applies to a site in respect of which the deceased person was the owner immediately prior to their death—

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AE(3) that the deceased person would have been entitled to make, or

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AE(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable in accordance with section 653AE(6) or (7) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AE(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable in accordance with section 653AE(6) or (7) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(13) Any charge on the land arising under subsections (9)(b), (10)(b) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(2), 653AF(4)(a) or 653AH(5), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person.

(10) Where, on the date of death of a deceased person, section 653AF applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death—

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AF that the deceased person would have been entitled to make, or

(b) the personal representative may, during the administration period, make a claim to defer any residential zoned land tax, under section 653AF(3), that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under paragraph (b) or (c) of section 653AF(4) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make a claim to defer any residential zoned land tax, under section 653AF(3), that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under paragraph (b) or (c) of section 653AF(4) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(13) Any charge on the land arising under subsections (9)(b), (10)(b) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(2), 653AF(4)(a) or 653AH(5), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person.

(10A) Where, on the date of death of a deceased person, section 653AFA applies to land in respect of which the deceased person was the owner immediately prior to their death—

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AFA(3) that the deceased person would have been entitled to make, or

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(10B) Where, on the date of death of a deceased person, section 653AFB applies to land in respect of which the deceased person was the owner immediately prior to their death, the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under subsection (6) or (7) of 653AFB that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (10), (12), (15), (17) or (18) of section 653AFB prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(10B) Where, on the date of death of a deceased person, section 653AFB applies to land in respect of which the deceased person was the owner immediately prior to their death, the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under subsection (6) or (7) of 653AFB that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (10), (12), (15), (17) or (18) of section 653AFB prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(10B) Where, on the date of death of a deceased person, section 653AFB applies to land in respect of which the deceased person was the owner immediately prior to their death, the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under subsection (6) or (7) of 653AFB that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (10), (12), (15), (17) or (18) of section 653AFB prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(11) If on the date of death of a deceased person, section 653AH applies with respect to a relevant site to which the deceased person was the liable person of prior to their death—

(b) at the completion of the administration period any residential zoned land tax deferred at that time under section 653AH(4) shall become a charge on the land concerned under section 653Q(4).

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(12) Notwithstanding subsection (9)(b), (10)(b) or (11)(b), sections 653AE(4), 653AF(3) and 653AH(4) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(3) or 653AH(4), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(13) Any charge on the land arising under subsections (9)(b), (10)(b) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(2), 653AF(4)(a) or 653AH(5), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person.

(11A) Where, on the date of death of a deceased person, section 653AHA applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representative may, during the administration period, make any claim under section 653AHA(2) that the deceased person would have been entitled to make.

(11A) Where, on the date of death of a deceased person, section 653AHA applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death, the personal representative may, during the administration period, make any claim under section 653AHA(2) that the deceased person would have been entitled to make.

(b) another person becomes the liable person in respect of the site in accordance with section 653P.

(5) Notwithstanding section 653Q, and subject to subsections (6) and (7), so much of any residential zoned land tax as arises in respect of a relevant site and a liability date that occurs on or after the date of death of a deceased person and prior to the end of the administration period (in subsection (6) referred to as the ‘post-death tax’) shall not be due and payable until the earlier of—

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AE(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable in accordance with section 653AE(6) or (7) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make a claim to defer any residential zoned land tax, under section 653AF(3), that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under paragraph (b) or (c) of section 653AF(4) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under section 653AFA(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (6) or (7) of section 653AFA prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(10B) Where, on the date of death of a deceased person, section 653AFB applies to land in respect of which the deceased person was the owner immediately prior to their death, the personal representative may, during the administration period, make any claim to defer residential zoned land tax, under subsection (6) or (7) of 653AFB that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under subsection (10), (12), (15), (17) or (18) of section 653AFB prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) at the completion of the administration period any residential zoned land tax deferred at that time under section 653AH(4) shall become a charge on the land concerned under section 653Q(4).

(7)Subsections (5) and (6) shall not apply unless a return in respect of each relevant site that forms part of the estate of the deceased person, is made in accordance with section 653U for each return date that arises during the period from the death of the deceased person to the earlier to expire of the periods referred to in paragraphs (a) and (b) of subsection (5).

(2)Sections 1047(1) and 1048 shall apply in respect of residential zoned land tax as they apply in respect of income tax, subject to the following modifications:

(2)Sections 1047(1) and 1048 shall apply in respect of residential zoned land tax as they apply in respect of income tax, subject to the following modifications: