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“residential zoned land tax” has the meaning assigned to it by section 653Q;

(3) Subject to subsections (5) and (7), where this section applies, so much of any residential zoned land tax arising in respect of a liability date in relation to a relevant site after the submission of the commencement notice referred to in subsection (1)(c) which relates to relevant residential development shall, notwithstanding section 653Q(2), not be due and payable until the earliest to occur of—

(2) Subject to subsections (3) and (5), on the making of a claim by the liable person, so much of any residential zoned land tax arising in relation to a relevant site which is subject to a relevant contract (or where only part of the site is subject to a relevant contract, that part of the relevant site), shall, for the period of that relevant contract, notwithstanding section 653Q(2), not be due and payable.

(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), section 653AF(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 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) section 653AH(3) shall become a charge on the land concerned under section 653Q(4).

(1) This section shall apply to a relevant site where no person has registered as the owner in respect of the site under section 653S and an amount of residential zoned land tax and interest has been charged on the land to which the tax relates under section 653Q(4).

(b) the amount of residential zoned land tax and interest charged on the land under section 653Q(4) exceeds an amount, calculated as 110 per cent of the market value of the relevant site on a valuation date,

(c) the amount of residential zoned land tax and interest charged on the relevant site under section 653Q(4) exceeds an amount, calculated as 110 per cent of the market value of the relevant site on a valuation date,

(4) Where subsection (3) applies, subject to sections 653AG and 653AH, a new relevant site shall have the same liability date and valuation date as the relevant site of which it forms a portion (in this subsection referred to as the ‘original site’), but the market value of that original site and any amount charged on that original site under section 653Q(4) shall be apportioned between the original site and the new relevant site or if there is more than one new relevant site, each new relevant site, on a just and reasonable basis.