The Land Tax Regulations 2015 came into effect on 19 December 2015 and replaced the Land Tax Regulations 2005.
The Regulations prescribe the fee payable for an application for a Land Tax Clearance Certificate, and prescribe various matters relating to the lodging of a notice of acquisition, including:
- who the notice of acquisition is to be lodged with,
- the period within which the notice of acquisition must be given,
- the information that must be contained in the notice, and
- the manner for giving the notice.