Taxes Consolidation Act 1997 section 653X

Assessments, enquiries and appeals

Section 653X adapts the income tax self-assessment rules on assessments, enquiries and appeals for the purposes of residential zoned land tax (RZLT).

• The self-assessment provisions in sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE apply to RZLT with modified terminology, so that references to chargeable persons, chargeable periods and income or gains are read as references to liable persons, years and market value of relevant sites respectively.
• For sites developed for non-residential purposes or where RZLT is deferred, the four-year time limit for Revenue to raise or amend an assessment runs from the end of the year in which a certificate of completion is lodged, rather than from the year of the return; for sites subject to a relevant contract, the four-year limit runs from the end of the year in which the contract expires.
• A liable person who disagrees with a Revenue assessment or amended assessment may appeal within 30 days of the notice of assessment.
• Appeals on market value are made to the Land Value References Committee; appeals on all other matters are made to the Tax Appeal Commissioners.