Taxes Consolidation Act 1997 section 653U

One return in respect of jointly owned relevant site

Section 653U provides that where a relevant site has more than one owner, only one residential zoned land tax return is required for that site, filed by the designated liable person.

• Where two or more persons are liable in respect of a relevant site, the designated liable person must prepare and deliver the RZLT return on behalf of all owners
• The filing of a return by the designated liable person satisfies the obligations of all other liable persons and is binding on them
• If multiple returns are filed and one is from the designated liable person, Revenue must notify the other filers that the designated liable person has already filed
• If multiple returns are filed but no designated liable person has been identified, Revenue will designate one in accordance with section 653V