Taxes Consolidation Act 1997 section 653K

Final map

Section 653K requires each local authority to revise its draft map and publish a final map, no later than 1 December 2023, identifying land within the scope of the residential zoned land tax.

• The local authority must take account of sites on the supplemental map, submissions received, and determinations or appeal outcomes before finalising the map.
• Zoning changes arising from development plan reviews, variations, or local area plan amendments that cause land to no longer meet the relevant criteria must be reflected.
• The regularisation of unauthorised development and changes in water or wastewater service capacity that remove land from the relevant criteria must also be incorporated.
• The final map must specify the date on which each site first satisfied the relevant criteria (where that date is after 1 January 2022) and state the total area of qualifying land in hectares.