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Taxes Consolidation Act 1997 section 653AFB
Deferral of tax during appeals in respect of applications to retain unauthorised development or for substitute consent
Section 653AFB provides for the deferral of residential zoned land tax (RZLT) where a landowner appeals or seeks judicial review of a refusal to grant retention permission or substitute consent in respect of unauthorised development, and sets out the consequences depending on the outcome of that appeal or review.
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