Land Tax Assessment Regulations, 2003.
These Regulations implement the Land Tax Assessment Act 2002 and the Taxation administration Act 2003 by providing for the payment of land tax.The Regulations provide: for the payment of the full amount of land tax less a discount rate; that land tax may be paid in installments payable within 49 days after the date of the assessment notice and for the imposition of a charge rate; taxable author