Land Tax Act 2005. | Land Portal

Información del recurso

Resource Language: 
ISBN / Resource ID: 
LEX-FAOC106022
License of the resource: 
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

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).

Implemented by: Land Tax Regulations, 2005. (2013-04-03)
Implemented by: Land Tax Regulations, 2015. (2015-12-19)
Repeals: Land Tax Act 1958. (2004-04-01)
Repeals: Land Tax Regulations 1998. (2003-07-01)

Autores y editores

Author(s), editor(s), contributor(s): 

Sue Lewis

Proveedor de datos

Foco geográfico

Comparta esta página